Patrick A. Hell
Offenlegung nichtfinanzieller Informationen
Nichtfinanzielle Publizitätspflichten im Spannungsfeld von Informations- und Regulierungsfunktion im europäischen, deutschen und US-amerikanischen Aktien-, Bilanz- und Kapitalmarktrecht
[The Disclosure of Non-Financial Information.]
2020. 486 pages. Price for libraries
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Summary
Financial disclosure duties are one essential regulatory instrument in corporate, accounting and securities law. Recently, this instrument has also been used for non-financial issues, such as environmental, social and matters. Patrick A. Hell examines this development and compares approaches in Europe and the US.