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Berichterstattung über die Vorstandsvergütung. Status quo und aktuelle Entwicklungen

Berichterstattung über die Vorstandsvergütung. Status quo und aktuelle Entwicklungen

          
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About the Book

Studienarbeit aus dem Jahr 2019 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,0, Universität Münster, Sprache: Deutsch, Abstract: Diese Arbeit soll beschreiben wie sich die gesetzliche Lage in Deutschland für börsennotierte Gesellschaften geändert hat und inwieweit die aktuellen Änderungen zur Verbesserung der Anlegersituation beitragen. Zu diesem Zweck werden zunächst die aktuelle Rechtslage in Deutschland für Kapitalgesellschaften (KapGes) sowie die aktuellen rechtlichen Änderungen durch das ARUG II dargestellt. Im Anschluss erfolgt eine Würdigung der Entwicklungen unter Berücksichtigung der Kriterien Klarheit und Übersichtlichkeit, Verlässlichkeit und Ausgewogenheit sowie Mitwirkung der Anleger. Vorstandsgehälter sind in Deutschland ein sensibles Thema und besonders die Offenlegung ihrer Höhe wird seit Jahren vielfach diskutiert. Als im Jahr 2015 aufgrund des Abgasskandales der VW Konzernchef Martin Winterkorn ins Licht der Öffentlichkeit rückte, wurden auch die Diskussionen über das Vorstandsgehalt laut: mit fast 16 Millionen Euro gehörte der ehemalige Vorstandschef zu den bestverdienendsten Managern in Deutschland. Aber nicht nur die Höhe, sondern vor allem auch die Offenlegung, die erst dazu führt, dass solche Diskussionen entstehen, stellen insbesondere für die Anleger ein wichtiges Thema dar. Während es einerseits ein hohes Transparenz- und Informationsbedürfnis der Anleger gibt, besteht andererseits ein hohes Interesse der Vorstandsmitglieder daran, dass ihre Gehälter nicht veröffentlicht werden. So zeigte eine Studie der Universität Bonn, dass die Daten über die Vorstandsgehälter eher zurückgehalten werden, wenn diese höher ausfallen. Um dem entgegenzuwirken, die Transparenz gegenüber den Anlegern zu verbessern und die Anleger zu schützen, wurde im Jahr 2005 das Vorstandsvergütungsoffenlegungsgesetz (VorstOG) beschlossen. Knapp 15 Jahre später gibt es nun eine neue Entwicklung im Bereich der Berichterstattung: Um die zweite


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Product Details
  • ISBN-13: 9783346117236
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 28
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3346117235
  • Publisher Date: 18 Jan 2020
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 50 gr


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