金融危机后欧盟公司法中的短期主义之争

IF 0.5 Q3 LAW European Company Law Pub Date : 2020-08-01 DOI:10.54648/eucl2020018
Hana Horak, Kristijan Poljanec
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引用次数: 1

摘要

作者对股东模式主导欧盟公司法的观点提出了质疑,这损害了公司的可持续性。文章认为,上一次金融危机极大地推动了欧盟监管将利益相关者模式纳入欧盟公司法。这篇文章试图找出欧盟用来对抗股东至上规范的手段。本文考虑了支撑企业财务可持续性的保障措施,以及企业社会责任的那些方面,这些方面侧重于财务可持续性公司和可持续社会之间的互动。股东模式、利益相关者模式、股本、会计准则、企业社会责任
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Fighting Short-Termism in EU Company Law after the Financial Crisis
The authors challenge the belief that the shareholder model dominates EU company law, to the detriment of corporate sustainability. The article argues that the last financial crisis has significantly moved EU regulation towards integrating stakeholder model into EU company law. The article seeks to identify means that the EU has employed to fight shareholder primacy norm. The article considers safeguards underpinning the corporate financial sustainability, alongside those aspects of corporate social responsibility which focus on the interaction between a financially sustainable company and sustainable society. Shareholder model, stakeholder model, share capital, accounting standards, corporate social responsibility
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33.30%
发文量
23
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