Law

Max Kolter

Nachhaltigkeit durch Transparenz?

Berichtspflichten als Instrument der Unternehmensregulierung

[Sustainability through Transparency? Reporting Obligations as an Instrument of Corporate Regulation.]

2023. Approx. 440 pages.
forthcoming in May

Schriften zum Unternehmens- und Kapitalmarktrecht

approx. 95,00 €
including VAT

eBook PDF

ISBN 978-3-16-162122-2

DOI 10.1628/978-3-16-162122-2

forthcoming

Also Available As:

sewn paper ( approx. 95,00 € )

Published in German.

More corporate sustainability – that is what the EU legislator aims to achieve by imposing non-financial reporting obligations on large corporations. Max Kolter's interdisciplinary study shows how mandatory sustainability disclosure is supposed to change behaviour and to what extent the mechanisms actually work.

Survey of contents

Einleitung
1. Teil: Die CSR-Richtlinie als Regulierung
Kapitel 1: Nichtfinanzielle Berichtspflichten

2. Teil: Regulierungsziele
Kapitel 2: Transparenz als Regulierungsziel
Kapitel 3: Transparenz als Regulierungsinstrument
Kapitel 4: Auf der Suche nach einem Regulierungsmodell

3. Teil: Das nichtfinanzielle Informationsmodell
Kapitel 5: Theoretische Grundlagen
Kapitel 6: Funktion und Funktionsweise
Kapitel 7: Effektivität

4. Teil: Alternative Modellansätze
Kapitel 8: Interne und kontextuelle Steuerung
Schluss

Authors/Editors

Max Kolter Geboren 1990; Studium der Rechtswissenschaft in Berlin (Freie Universität und Humboldt-Universität); Erasmus Studium in Kopenhagen (Copenhagen Business School und Universität Kopenhagen); 2015 Erstes juristisches Staatsexamen; Wissenschaftlicher Mitarbeiter am Lehrstuhl für Bürgerliches Recht und Unternehmensrecht der Humboldt-Universität zu Berlin; 2021 Promotion; Rechtsreferendariat in Berlin.
https://orcid.org/0000-0003-4643-9919

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