Corporate Social Responsibility: Die Nichtfinanzielle Erklarung Nach 289b Ff. Hgb Und Ihre Auswirkungen Auf Die Aktiengesellschaft

»Corporate Social Responsibility. The Non-Financial Declaration According to §§ 289b ff. HGB and its Impact on the Public Limited Company«The study deals with the non-financial declaration according to §§ 289b ff. HGB and its effects on public limited companies. Building on basic findings on the non-financial statement, its actual influence on the existing stock corporation law regime is assessed. This is followed by an assessment of whether the chosen model is an effective anchoring of a CSR concept.