Suchergebnisse

• eBook-Kapitel aus dem Buch Entwicklungen und Tendenzen der Wirtschaftswissenschaften

  Determinants of Corporate Social Responsibility Disclosure

  An Empirical Analysis of German and UK Prime Standard Entities
  

  Prof. Dr. Pia Montag, Lennart Ender

  …237 Determinants of Corporate Social Responsibility Disclosure An Empirical Analysis of German and UK Prime Standard Entities Prof. Dr… …of the Empirical Study Analysing Management Reports from Germany and the UK 2.1 Content Analysis 2.2 Sample Selection 2.3 Hypotheses… …Development 3 State of the Art of CSR Disclosure in German and UK management reports 3.1 Descriptive Statistics 3.2 Regression Results 3.3… …effective for all fiscal years starting at or after 1 January 2017. In Germany and the United Kingdom (UK) European requirements on CSR disclo- sure were… …adopted by inserting paragraphs 289b, 289c, 315b, and 315c to German Commercial Law (Handelsgesetzbuch, HGB) and by inserting section 414CB to the UK… …Germany and the UK requested disclosure on non-financial matters only when they were relevant for the presented course of business. 2 Objective and… …Methodology of the Empirical Study Analysing Management Reports from German and UK Prime Standard Entities This paper presents the state of the art of CSR… …of companies from two different Eu- ropean countries has been extracted: Financial Times Stock Exchange 100 Index (FTSE) listed companies from UK… …effects increasing differences between German and UK companies are minimized. A pre-test coding three management reports by two different coders… …operating in common law and code law jurisdictions. Germany and the UK are the largest economies within the European Union (EU) comparing gross domestic…

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• eBook-Kapitel aus dem Buch Global Management Challenges for Internal Auditors

  The Financial Sector: Risks, Controls and Assurance after the Financial Crisis

  Daniel Nelson

  …the US, Euro-area, Japan, and the UK – grew up to USD 4.1 trillion or 7 percent on a total stock of USD 57.7 trillion. How was it possible to fall…
• eBook-Kapitel aus dem Buch Entwicklungen und Tendenzen der Wirtschaftswissenschaften

  From Soft Law to Hard Law

  The Developing Legal Regulation of CSR in Global Supply Chains
  

  Dr. Andreas Rühmkorf

  …3.1 Transparency Laws: The UK Modern Slavery Act 2015 3.2 Disclosure Law: The Non-Financial Information Statement 3.3 Due Diligence Duties: The… …French Devoir de Vigilance Law 3.4 Corporate Criminal Liability: The UK Bribery Act 2010 4 From Soft to Hard Law? The Future of CSR in Supply Chains… …and the UK Bribery Act. These laws are representative of different regulatory techniques and the different CSR issues that have been legislat- ed so… …critically analysed is the UK Modern Slavery Act 2015 which contains a transparency in supply chains clause. This will be followed by an ___________________… …diligence law which imposes a public duty on companies to conduct supply chain due diligence. And, finally, the fourth law is the UK Bribery Act 2010 which… …establishes a corporate criminal liability. This Act represents the strongest law in the list here. 3.1 Transparency Laws: The UK Modern Slavery Act 2015… …The first law in the assessment is the transparency in supply chains clause in the UK Modern Slavery Act 2015. Commercial organisations with an annual… …effectively ___________________ 16 UK Modern Slavery Act 2015, s54 (1), (2). 17 UK Modern Slavery Act 2015, s54 (4). 18 UK Modern Slavery Act 2015, s54… …diversity information by certain large companies and groups. The Directive was transposed in the UK through the the Companies, Part- nerships and Groups… …supply chains than the sector- specific approach in the UK Modern Slavery Act. 3.4 Corporate Criminal Liability: The UK Bribery Act 2010 The fourth and…

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• eBook-Kapitel aus dem Buch Wertpapier-Compliance in der Praxis

  Antikorruptions-Compliance für Banken

  Dr. David Pasewaldt

  …ausländischer Staaten – namentlich der US-amerikanische Foreign Corrupt Practices Act (FCPA) von 1977 und der britische UK Bribery Act von 2010 –, können sich… …http://www.legislation.gov.uk./ukpga/2010/23/pdfs/ukpga_20100023_en.pdf (letzter Abruf am 26. 05. 2018). 81 Allgemein zu den Voraussetzungen und Rechtsfolgen der Strafvorschriften des UK Bribery Act etwa Hugger/Röhrich… …, 143 f. 82 § 1 UK Bribery Act. 83 § 2 UK Bribery Act. 84 § 6 UK Bribery Act. 85 § 7(1) UK Bribery Act. 86 § 7(2) UK Bribery Act. 87 „UK Bribery Act 2010… …Geldbußen gegen Führungskräfte von bis zu 1 Mio. € und zu Unterneh- 3.3.4 UK Bribery Act Auch der am 01. 07. 2011 in Kraft getretene UK Bribery Act80…

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• eBook-Kapitel aus dem Buch Common Body of Knowledge in Internal Auditing

  Internal Audit Function

  European Confederation of Institutes of Internal Auditing

  …Spain 256 95.7 Sweden 67 97.0 Switzerland 33 100.0 Turkey 72 91.7 UK & Ireland 281 97.2 Overall Average 2,547 95.8 3 Internal Audit Function 38 When… …7.9 100.0 UK & Ireland 235 17.0 24.7 11.5 14.5 8.5 23.8 100.0 Overall Average 2,329 34.0 23.3 11.8 9.0 5.5 16.4 100.0 3.2 Corporate Governance and… …, we notice: • a high percentage of corporate governance codes in Netherlands, Norway, Swit- zerland and UK & Ireland; • a high percentage of long… …term strategic plans in Finland, Norway, Switzerland and UK & Ireland; • a high percentage of audit oversight / committee charters in Belgium, Nether-… …lands, Switzerland and UK & Ireland; • a high percentage of internal audit charters in Belgium, Estonia, Netherlands and Switzerland; • a high… …operating manuals / policy statements in Es- tonia, Netherlands, Switzerland and UK & Ireland; • a high percentage of corporate ethics policies / codes of… …ethics / codes of conduct in Belgium, Netherlands, Norway and UK & Ireland; • a high percentage of annual internal audit plans / rolling audit plans /… …quarterly audit plans in Netherlands, Sweden, Switzerland and UK & Ireland; • a high percentage of long term audit plans (longer than 1 year) in Belgium… …, Czech Republic, Germany and Switzerland; • a high percentage of internal audit risk assessments in Belgium, Netherlands, Switzerland and UK & Ireland… …UK & Ireland 70 12.9 52.9 75.7 64.3 5.7 15.7 Overall Average 759 44.1 55.2 34.4 20.2 1.7 12.1 3 Internal Audit Function 42 When comparing all 21…

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• eBook-Kapitel aus dem Buch Common Body of Knowledge in Internal Auditing

  Organizational Characteristics

  European Confederation of Institutes of Internal Auditing

  …9.1 60.6 9.1 21.2 0.0 0.0 100.0 Turkey 86 4.7 39.5 34.9 7.0 2.3 11.6 100.0 UK & Ireland 280 6.4 30.7 11.1 43.6 5.7 2.5 100.0 Overall Average 2,585 9.1… …governmental organizations in Bulgaria, Czech Republic, Estonia, Finland, Poland, Romania, Sweden and UK & Ireland; • a high percentage of not-for profit… …organizations in Austria, Cyprus, France, Netherlands and UK & Ireland. Table 11: Geographical Location (%) Country To ta l N um be r of R es po nd en… …100.0 Turkey 82 0.0 2.4 6.1 48.8 42.7 100.0 UK & Ireland 281 16.4 2.1 6.4 38.8 36.3 100.0 Overall Average 2,567 5.5 5.8 6.8 34.1 47.8 100.0 2.2… …Republic, Estonia and UK & Ireland; • a high percentage of state/provincial organizations in Austria, Bulgaria, Czech Republic, Poland and Switzerland; •… …organizations in Bulgaria, Czech Republic, Estonia, Poland, Romania, Sweden and UK & Ireland; • a high percentage of financial services companies in Austria… …25.2 20.6 100.0 Sweden 66 43.9 24.2 19.7 12.1 100.0 Switzerland 33 21.2 48.5 18.2 12.1 100.0 Turkey 77 7.8 35.1 28.6 28.6 100.0 UK & Ireland 273 44.7…

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• eBook-Kapitel aus dem Buch Entwicklungen und Tendenzen der Wirtschaftswissenschaften

  Quo Vadis, Britain?

  Brexit, the EU and the Greatest Act of Economic Self-Harm in British History
  

  Dr. Hilmar Siebert, Dr. Nina Lück

  …From the UK 7.3 UK Universities Post-Brexit 8 Conclusions Hilmar Siebert und Nina Lück 16 1 Introduction On June 23rd, 2016, the… …Minister has travelled to the US to meet Donald Trump in or- der to negotiate “special trade deals” (which are not feasible as long as the UK is a member of… …the UK is of course that those three countries have never been part of the EU or its predecessors, the EEC (European Economic Community) and the EC… …(August 2017, 24 fatalities). 21 See R. G. Whiteman, The UK and EU Foreign, Security and Defence Policy after Brexit: Integrated, associated or… …crime, illegal immigration and “Russian aggression” as a central task for the UK and the EU. While the Prime Minister also keeps emphasising that she… …Political and Security Committee26 and the COREU communications network27. The UK would furthermore leave agreements between the EU and third countries and… …. However, none of these options secures all requirements that need to be met: An open border between Ireland and the UK due to the Good Fri- day Agreement… …of 1998, full Irish EU membership with customs union and single market access and full territorial integrity of the UK. While Ireland has urged the… …UK to recognize the exposure of the Irish Question a number of times,31 there are no signs from Westminster to acknowledge the importance in their… …international community.32 Both China and the United Sates have al- ready expressed that despite its place in the UN’s Security Council, a UK without EU…

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• eBook-Kapitel aus dem Buch Handbuch Compliance international

  Russland

  Dr. Thomas Heidemann

  …................................................................... 459 2.2.1.1 Art. 290 UK RF (Vorteilsannahme) ......................................... 459 2.2.1.2 Art. 291 UK RF (Vorteilsgewährung)… …...................................... 460 2.2.1.3 Art. 291.1 UK RF (Vermittlung der Vorteilsannahme)............ 461 2.2.1.4 Art. 304 Alt. 1 UK RF (Provokation einer Vorteilsannahme)… ….. 462 2.2.2 Privater Sektor .......................................................................... 463 2.2.2.1 Art. 184 UK RF (Bestechung von… …2.2.2.2 Art. 204 UK RF (Kommerzielle Bestechung und Bestech- lichkeit)… …..................................................................................... 463 2.2.2.3 Art. 304 Alt. 2 UK RF (Provokation einer kommerziellen Bestechlichkeit)… …Strafgesetzbu- ches geregelt. Der „Ugolovnij Kodeks der RF“ (im Folgenden UK RF988) trat 1996 in Kraft und ist seitdem wesentlichen Änderungen, im Bereich des… …enthält der UK RF Bußgeldtatbestände zur Sanktionierung juristischer Personen. Als eine weitere Sanktionsmöglichkeit sieht das Gesetz neben einer ohnehin… …. 290 UK RF (Vorteilsannahme) sowie Art. 291 UK RF (Vorteils- gewährung). Damit wird ein faktisch einheitlicher Bestechungsvorgang juristisch in zwei… …zwingend zur Straflosigkeit der Vorteilszuwendung. Flankierend greifen Art. 291.1 UK RF (Vermittlung der Vorteilsannahme) und Art. 304 Alt. 1 UK RF… …(Provokation der Vorteilsannahme). 2.2.1.1 Art. 290 UK RF (Vorteilsannahme) In tatbestandlicher Hinsicht unterscheidet Art. 290 UK RF zwischen der Vorteils-…

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• eBook-Kapitel aus dem Buch Handbuch Compliance international

  Großbritannien

  Dr. Sascha Süße

  …............................................................ 236 4 Auszug aus dem UK Bribery Act 2010 ................................................... 236 Großbritannien 209 Literatur… …Bradley/Ewing, Constitutional and Administrative law, 14. Auflage 2007; Daniel/Rubner, UK Bribery Act und amtliche Auslegungshilfe, NJW-Spezial 2011, 335; Dann… …, Erleichterungs- und Beschleunigungszahlungen im Ausland, wistra 2008, 41; Deister/Geier, Der UK Bribery Act 2010 und seine Auswirkungen auf deutsche Unternehmen… …UK Bribery Act (UKBA) im Vergleich mit dem amerikanischen Foreign Corrupt Prac- tices Act (FCPA), ReWir 13/2012, S. 1; Hill/Sandberg/Doe, Religion… …; http://www.transparency.org.uk/our-work/publications/95-adequate-procedures---guidance-to-the- uk-bribery-act-2010; Hugger/Pasewaldt, UK Bribery Act: erste Verurteilung nach neuem britischen Korrup- tionsstrafrecht, CCZ 2012, 23; Joint… …shared_oft/ca-and-cartels/competition-awareness-compliance/quick-guide.pdf; Pörnbacher/Mark, Auswirkungen des UK Bribery Act 2010 auf deutsche Unternehmen, NZG 2010, 1372; Raphael, Blackstone’s Guide to the Bribery Act… …2010, 2010; Room, Data Protection and Compliance in Context, 2007; Scheint, Korruptionsbekämpfung nach dem UK Bribery Act 2010, NJW-Spezial 2011, 440… …; Teicke/Mohsseni, Facilitation Payments, BB 2012, 911; Walther/Zimmer, Haftung deutscher Unternehmen nach dem UK Bribery Act, RIW 2011, 199… …; Wilkinson/Transparency International UK: The 2010 UK Bribery Act, Adequate procedures, Guidance on good practice procedures for corporate anti-bribery programmes; Wörlen… …20 7976 4100 http://grossbritannien.ahk.de/ – German Industry UK (BDI-Vertretung in London) Ymwlch Isaf, Criccieth Gwynedd LL52 0PW…

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• eBook-Kapitel aus dem Buch Common Body of Knowledge in Internal Auditing

  Emerging Issues

  European Confederation of Institutes of Internal Auditing

  …75.0 9.6 17.3 34.6 42.3 13.5 48.1 17.3 Switzerland 32 56.3 12.5 6.3 25.0 65.6 28.1 45.2 6.3 Turkey 58 51.7 36.2 27.6 46.6 58.6 32.8 63.2 27.6 UK &… …18.8 28.1 53.1 12.5 40.6 25.0 78.1 9.4 Turkey 55.2 36.2 17.5 36.8 50.9 35.1 34.5 51.7 56.4 30.9 UK & Ireland 26.9 44.4 45.6 26.0 65.1 17.9 68.3 18.1… …codes in Estonia, Greece, Switzerland and UK & Ireland; • a high percentage for organizations implementing a knowledge management system in Bulgaria… …, Estonia, Greece and Romania; • a high percentage for IAFs Providing training to Audit Committee members in Greece, Norway, Romania and UK & Ireland; • a… …high percentage of IAFs assuming a role in the integrity of financial reporting in Cyprus, Spain, Turkey and UK & Ireland; • a high percentage of IAFs… …placing more emphasis on assurance than consulting services in Netherlands, Norway, Romania and UK & Ireland. 8.2. Changes in the Role of the Internal… …Turkey; • a high expected increase in the role of the IAF in governance in Romania, Swe- den, Turkey and UK & Ireland, • a high expected increase in… …21.9 21.9 Turkey 61 55.7 14.8 90.0 0.0 78.3 5.0 50.0 18.3 55.7 13.1 UK & Ireland 228 32.9 21.9 82.4 2.6 72.7 1.3 36.3 16.4 28.6 25.1 Overall Average… …UK & Ireland 219 25.1 34.7 30.7 27.1 79.5 14.3 25.5 32.7 Overall Average 1,939 20.1 35.7 26.6 34.9 50.9 32.9 19.6 34.5 8.2 Changes in the Role of… …18.8 3.1 12.5 Turkey 40.4 45.6 20.7 46.6 45.6 28.1 8.6 32.8 10.7 33.9 UK & Ireland 46.2 29.1 47.7 18.0 38.6 15.7 8.3 16.7 13.6 27.1 Overall Average…

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