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Shareholder Value versus Corporate Sustainability. Nachhaltigkeit im Aktienrecht und der Vorrang der Gewinnmaximierung zugunsten der Aktionäre

Shareholder Value versus Corporate Sustainability. Nachhaltigkeit im Aktienrecht und der Vorrang der Gewinnmaximierung zugunsten der Aktionäre

          
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About the Book

Studienarbeit aus dem Jahr 2020 im Fachbereich Jura - Zivilrecht / Handelsrecht, Gesellschaftsrecht, Kartellrecht, Wirtschaftsrecht, Note: 14, Martin-Luther-Universität Halle-Wittenberg, Sprache: Deutsch, Abstract: Aufgrund dieser Gesetzesänderungen und des dahingehenden rechtswissenschaftlichen Diskurses, stellt sich die Frage, welchen Stellenwert Nachhaltigkeit im Aktienrecht einnimmt. Dazu soll unter Annahme des Shareholder-Value-Konzepts die unternehmerische Nachhaltigkeit im Aktienrecht insbesondere im Hinblick auf Pflichten des Vorstands untersucht und ein möglicher Konflikt mit dem Vorrang der Gewinnmaximierung zugunsten der Aktionäre beleuchtet werden. Mit dem Gesetz zur Angemessenheit der Vorstandsvergütung (VorstAG) vom 31.07.2009 hat der Gesetzgeber in § 87 Abs 1 Satz 2 AktG aF festgelegt, dass die Bezüge der Vorstandsmitglieder bei börsennotierten Gesellschaften "auf eine nachhaltige Unternehmensentwicklung auszurichten" sind. Zwar wurde bereits unter dieser Formulierung über den Begriff der Nachhaltigkeit im Hinblick auf soziale und ökologische Aspekte diskutiert, doch war in der rechtswissenschaftlichen Literatur stark vertreten, nachhaltige Unternehmensentwicklung zeitlich iSv langfristigem und andauerndem Unternehmenserfolg auszulegen. Mit dem Gesetz zur Umsetzung der zweiten Aktionärsrechterichtlinie (ARUG II) vom 12.12.2019 ersetzte der Gesetzgeber die Worte "nachhaltige Unternehmensentwicklung" durch "nachhaltige und langfristige Entwicklung der Gesellschaft". Neben der Bezugnahme auf die nachhaltige Entwicklung im AktG findet die andauernde Nachhaltigkeitsdebatte auch durch das Gesetz zur Stärkung der nichtfinanziellen Berichterstattung der Unternehmen in ihren Lage- und Konzernlageberichten (CSR-RL-UG) vom 11. April 20175 verstärkt Beachtung.


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Product Details
  • ISBN-13: 9783346731876
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 34
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3346731871
  • Publisher Date: 16 Sep 2022
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 59 gr


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Shareholder Value versus Corporate Sustainability. Nachhaltigkeit im Aktienrecht und der Vorrang der Gewinnmaximierung zugunsten der Aktionäre
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