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Die Pruefung des Corporate Governance-Reportings
Hardcover
Series: Goettinger Schriften Zum Wirtschaftsrecht, Book 11
ISBN13: 9783631730492
Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
Published: Nov 30 2017
Pages: 248
Weight: 1.04
Height: 0.63 Width: 5.83 Depth: 8.27
Language: German
Der Autor untersucht die Tatsache, dass die drei Publizitätselemente der Corporate Governance, nämlich der Corporate Governance-Bericht, die Entsprechenserklärung und die Erklärung zur Unternehmensführung nicht extern, gesetzlich und inhaltlich geprüft werden. Dies verstö t gegen das europa- und nationalrechtlich viel beschworene Gebot der Transparenz von Unternehmensberichten. Transparenz kann nur durch eine externe, gesetzliche und inhaltliche Prüfung durch den Abschlussprüfer erreicht werden. Der Autor verfasst einen Vorschlag zur Neugestaltung der Erklärung zur Unternehmensführung, die alle mit der Corporate Governance zusammenhängenden Erklärungen und Berichte - insbesondere auch neue und zukünftige Unternehmensberichte - zusammenfasst und der Abschlussprüfung unterwirft.
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