Pregled bibliografske jedinice broj: 913665
Green Paper: The Current Challenges for EU Company and Financial Law and Regulation
Green Paper: The Current Challenges for EU Company and Financial Law and Regulation, 2017. (izvještaj).
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Naslov
Green Paper: The Current Challenges for EU Company and Financial Law and Regulation
Autori
Autenne, Alexia ; Biondi, Yuri ; Cavalier, Georges A. J. ; Cotiga, Andra Cosmina ; Doralt, Peter ; Haslam, Colin ; Horak, Hana ; Malberti, Corrado ; Philippe, Denis ; Sergakis, Konstantinos ; Schmidt, Jessica
Izvornik
Green Paper: The Current Challenges for EU Company and Financial Law and Regulation
Vrsta, podvrsta
Ostale vrste radova, izvještaj
Godina
2017
Ključne riječi
Company Law, Financial Law, European Law, Corporate Governance, Corporate Social Responsibility, Financial Reporting, Transparency, Corporate Groups, Enterprise Groups, Financial Investment, Institutional Investors, Social Control of Business, Limited Liability, Accountability, Shareholder Value
Sažetak
European company and financial law and regulation have been evolving over time along with business and financial practices. The resulting ‘social licence’ established by company and financial law and regulation aimed to balance the granted privileges of limited liability and share transferability with the corporate social contribution to economic development and employment. Recent transformations driven by shareholder value and financialisation have been challenging this balance of interests between stakeholders (including employees and shareholders) and society. The EU institutional framework may respond to these challenges by reaffirming the centrality of the enterprise as a going concern. On this basis, corporate accountability and responsibility may be enforced to make ongoing corporate affairs accountable and responsible for their contribution to economy and society. Ongoing corporate capacity to cope with social and environmental responsibilities may be assured along with the fair and sustainable remuneration of stakeholders, including shareholding investors, and a fair tax contribution. The EU institutional design and policy mix may be organised to respond to this comprehensive set of corporate dimensions. Here the most relevant fields to be reconsidered include: enterprise groups and corporate social responsibility ; financial reporting and transparency ; financial investment and asset management.
Izvorni jezik
Engleski
Znanstvena područja
Pravo
