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Brand
Springer Nature
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N/A
Part Number
0
GTIN
9783658382407
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Product Description

Ausufernde Vergtungen fr Vorstnde von brsennotierten Aktiengesellschaften entsprechen einem ffentlichen Vorurteil. Das gilt gerade dann, wenn die Gesellschaften selbst zuvor keine ebenso hohen Gewinne erwirtschafteten oder die Brsenkurse ins Wanken gerieten. Auch sonst sorgten millionenhohe Vergtungen oft fr ffentliches Unverstndnis. Aus diesem Grund hat der europische Gesetzgeber mit Erlass der zweiten Aktionrsrechterichtlinie (2. ARRL) einen weiteren Regulierungsversuch unternommen, um diesem Phnomen einen Riegel vorzuschieben. In Deutschland wurde die Richtlinie durch das zweite Aktionrsrechterichtlinien-Umsetzungsgesetz (ARUG II) in nationales Recht berfhrt. In unmittelbarem Zusammenhang damit wurde auch der Deutsche Corporate Governance Kodex in seiner ab 2020 geltenden Fassung (DCGK 2020) deutlich berarbeitet. Auf der Basis dieser Neuerungen wertet dieses Werk aus, ob bekannte Probleme der Vergtung gelst wurden. Zudem wird die neue Gesetzeslage kritisch gewrdigt. Abschlieend wird auf die impliziten Auswirkungen eingegangen.

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