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The Resource Die Legitimation der CSR-Richtlinie in ihren Auswirkungen auf die Unternehmensverfassung : mit rechtsvergleichenden Bezügen zum Vereinigten Königreich

Die Legitimation der CSR-Richtlinie in ihren Auswirkungen auf die Unternehmensverfassung : mit rechtsvergleichenden Bezügen zum Vereinigten Königreich

Label
Die Legitimation der CSR-Richtlinie in ihren Auswirkungen auf die Unternehmensverfassung : mit rechtsvergleichenden Bezügen zum Vereinigten Königreich
Title
Die Legitimation der CSR-Richtlinie in ihren Auswirkungen auf die Unternehmensverfassung : mit rechtsvergleichenden Bezügen zum Vereinigten Königreich
Creator
Subject
Language
eng
Summary
Over the past decades, corporate social responsibility has become increasingly important for companies, consumers and investors. After a long period of legislative inactivity, the European Union has responded to this development by enacting the CSR Directive (Directive 2014/95/EC), which imposes a comprehensive non-financial reporting obligation on large European companies. The provisions of the Directive affect a fundamental question of economics, applicable stock corporation law and company law: should companies create value exclusively for their shareholders or rather promote the interests of their stakeholders and the interests of civil society? The book deals with the legal classification of the regulations and adopts a comprehensive approach: on the one hand, the questions of interpretation inherent in the Directive are discussed against the background of their origins and a comparative legal view of British law, and on the other hand the effects of the regulations are worked out in detail and assessed holistically. The legal-dogmatic aim of the work is to determine in what way and to what extent the provisions of paragraph 289b et seq. of the German Civil Code (Bundesgerichtshof - BVerfGE) are to be interpreted. In addition, the study deals with fundamental questions of social corporate responsibility and its regulation. How can the abstract term be defined? What economic policy developments have made the concept so relevant today? On what does the effectiveness of different regulatory models depend? What are the dangers of legalisation? Answering these questions makes it possible to evaluate the legal-political legitimacy of the CSR Directive and to identify options for further legislative action
http://library.link/vocab/creatorName
Simon, J
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
German
Literary form
non fiction
Series statement
Abhandlungen zum deutschen und europäischen Handels- und Wirtschaftsrecht
Series volume
237
http://library.link/vocab/subjectName
  • corporate social responsibility
  • EU Directive
  • corporate income tax
  • reporting requirements
  • domestic tax law
  • company law
  • accounting
  • corporate finance
  • stock exchange
  • shareholder
Label
Die Legitimation der CSR-Richtlinie in ihren Auswirkungen auf die Unternehmensverfassung : mit rechtsvergleichenden Bezügen zum Vereinigten Königreich
Instantiates
Publication
Extent
XVI, 249 p.
Isbn
9783452293190
Label
Die Legitimation der CSR-Richtlinie in ihren Auswirkungen auf die Unternehmensverfassung : mit rechtsvergleichenden Bezügen zum Vereinigten Königreich
Publication
Extent
XVI, 249 p.
Isbn
9783452293190

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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