Max Kolter

Nachhaltigkeit durch Transparenz?

Berichtspflichten als Instrument der Unternehmensregulierung
[Sustainability through Transparency? Reporting Obligations as an Instrument of Corporate Regulation.]
2023. XIII, 421 pages.
DOI 10.1628/978-3-16-162122-2
Published in German.
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Summary
More corporate sustainability - that is what the EU legislator aims to achieve by imposing non-financial reporting obligations on large corporations. Max Kolter's interdisciplinary study shows how mandatory sustainability disclosure is supposed to change behaviour and to what extent the mechanisms actually work.

Schriften zum Unternehmens- und Kapitalmarktrecht (SchrUKmR)