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Corporate-Compliance-Berichterstattung in Deutschland
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Die zunehmende Regelungsdichte im Bereich der Corporate Governance sowie drohende Reputationsverluste fr brsennotierte Unternehmen im Falle von Normenversten haben in den letzten Jahren verstrkt zur Implementierung von Manahmen zur unternehmensweiten Sicherstellung der Normenkonformitt von Entscheidungen und Prozessen (sog. Corporate Compliance) gefhrt. Lars Junc untersucht auf Basis eines eigens konzipierten Instruments zur Erfassung und Messung der Corporate-Compliance-Berichterstattung das Publizittsverhalten der im DAX, MDAX, TecDAX und SDAX gelisteten Unternehmen. Vor einem agency-theoretischen Hintergrund analysiert er sowohl mgliche Determinanten als auch potenzielle Auswirkungen einer Corporate-Compliance-Berichterstattung.
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