Lagebericht und Konzernlagebericht: §§ 289 bis 289 f und §§ 315 bis 315d HGB

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ISBN: 9783110763898
Author : Peter Hommelhoff
Published: 2021
Publisher: De Gruyter
Number of pages: 206
Language: German
Format: Hardback
Format: 240×170

Description

Nachdrücklich angestoßen von Vorgaben des europäischen Rechts haben sich Lage- und Konzernlagebericht zunehmend stärker als zentrale Instrumente einer umfassenden Unternehmensberichterstattung etabliert, in der finanzielle und nichtfinanzielle Informationen auch dazu dienen, große Unternehmen auf eine ökosoziale Marktwirtschaft hin auszurichten. Dies wurde bei der Kommentierung der §§ 289 bis 289f und §§ 315 bis 315d HGB berücksichtigt.

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