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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• eJournal-Artikel aus "PinG Privacy in Germany" Ausgabe 5/2018

  GDRP in a post-Brexit era: Some new challenges?

  Malcolm Dowden, Supuni Perera

  …Office (ICO) as the “new normal”. However, the “new normal” expires on Brexit day when the UK moves to a separate data protection regime known as applied… …GDPR. The UK Data Protection Act 2018 (DPA) created the applied GDPR by amending GDPR in a way that creates a similar, but standalone, regime for the UK… …facing UK businesses and other organisations post- Brexit, some of which are explored below. Double exposure? GDPR introduced higher penalties and… …“material or non-material damage” (eg financial loss or distress). Post-Brexit, many UK organisations may remain within the scope of GDPR due to the nature of… …recover from the other controllers and processors involved. Malcolm Dowden, Legal Director at Womble Bond Dickinson (UK) LLP and member of the firm‘s data… …by the UK to provide adequate levels of protection. Binding corporate rules (BCRs) provide a mechanism for transfers of personal data within corporate… …the UK to non-EU/EEA countries and not permit a transfer of data from the EU/EEA into the UK. It remains strongly advisable for organisations to rely on… …that emerges between GDPR Standard Contractual Clauses, and applied GDPR Standard Contractual Clauses, could present UK businesses with a risk of… …withdrawal. Even a small degree of divergence would involve cost and complexity for UK businesses. It is possible that the same data processing ­activities… …will fall within both GDPR and applied GDPR. Keeping track of regulatory divergence could be a costly and timeconsuming task. A special deal? The UK…

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• eJournal-Artikel aus "PinG Privacy in Germany" Ausgabe 2/2018

  PinG – Schlaglichter

  Ausgewählte Rechtsprechung und Verfahren
  

  Philipp Müller-Peltzer

  …: rechtsprechung.saarland.de ♦ UK Court of Appeal bestätigt Rechtswidrigkeit der Vorratsdatenspeicherung Nachdem der Europäische Gerichtshof (EuGH) im Dezember 2016 die…
• 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 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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• Unsichere Kommunikation im Aufsichtsrat?

  …, Skandinavien, UK und Irland befragt. Absicherung der Kommunikation noch verbesserungsbedürftig Zwar sind Themen rund um Digitalisierung und IT-Security…

• Fraud & Compliance Management

  …, das Korruptionsgesetz, Foreign Corrupt Practices Act und UK Bribery Act im Vergleich, die Bedeutung und Funktion der Norm ISO 19600 des Compliance-…
• eBook-Kapitel aus dem Buch Entwicklungen und Tendenzen der Wirtschaftswissenschaften

  Wirtschaftswissenschaftliche Fakultäten in Deutschland im europäischen Wettbewerb

  Eine Bestandsaufnahme und Ausblick anhand von wissenschaftlichen Publikationsaktivitäten an den Hochschulen, 1980–2014
  

  Martin Steininger

• Zertifizierung als Maßnahme der Criminal Compliance

  …Korruption befassen, an: IDW PS 980, Business Principles for Countering Bribery von Transparency International, UK Bribery Act, Australian Standard on…
• eJournal-Artikel aus "Risk, Fraud & Compliance" Ausgabe 1/2018

  Literatur

  …Countering Bribery von Transparency International, UK Bribery Act, Australian Standard on Compliance Programs AS 3806- 2006, Best Practice der OECD, US…