Audit Committee Quarterly extra: Sustainable Corporate Governance - Is the environment "in itself" a stakeholder of the company? (in German)
Within the framework of Sustainable Corporate Governance, the EU Commission plans to oblige corporate bodies to pursue a sustainability strategy and to balance the interests of all stakeholders in their decisions. In her contribution, Dr Cordula Heldt reflects on how these goals can be reconciled with German company law and the German Corporate Governance Code. In particular, she criticises the emerging expansion of the stakeholder concept, which seems hardly manageable in this form.