Copied Externes Corporate Governance Reporting brsennotierter Publikumsgesellschaften
Externes Corporate Governance Reporting brsennotierter Publikumsgesellschaften
Mit der Ausrichtung der Unternehmenspolitik am Shareholdervalue wird eine sich weitgehend in finanziellen Sachverhalten erschpfende Berichterstattung den erhhten Informationsanforderungen bedeutender Kapitalmarktakteure nicht gerecht. Daher rckt die Corporate-Governance-Berichterstattung, welcher empirischen Studien zufolge eine eigenstndige konomische Relevanz attestiert werden kann, neben dem Financial Accounting und dem Value Reporting in den Mittelpunkt der Unternehmenspublizitt. Vor diesem Hintergrund entwickelt Stefan C. Weber ein umfassendes Konzeptionsmodell zur Ausgestaltung des Corporate Governance Reportings.
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