Book contents
- Corporate Groups and Shadow Business Practices
- Corporate Groups and Shadow Business Practices
- Copyright page
- Dedication
- Contents
- Foreword
- Preface
- Part I Setting the Scene
- Part II The Emergence of Group Complexity
- Part III Decomposing Corporate Groups
- Part IV Deficiencies of Formal Approaches to Group Transparency in EU Law
- 7 The Partly Transparent Corporate Group under Accounting Law Principles of Consolidated Accounts
- 8 The Contribution of Company Law to Group Transparency
- 9 Uncovering Decoupling Techniques
- 10 Intermediate Results
- Part V Systems Approach as a More Comprehensive Concept toward Group Transparency
- Part VI Results
- Bibliography
- Index
8 - The Contribution of Company Law to Group Transparency
from Part IV - Deficiencies of Formal Approaches to Group Transparency in EU Law
Published online by Cambridge University Press: 04 May 2022
Book contents
- Corporate Groups and Shadow Business Practices
- Corporate Groups and Shadow Business Practices
- Copyright page
- Dedication
- Contents
- Foreword
- Preface
- Part I Setting the Scene
- Part II The Emergence of Group Complexity
- Part III Decomposing Corporate Groups
- Part IV Deficiencies of Formal Approaches to Group Transparency in EU Law
- 7 The Partly Transparent Corporate Group under Accounting Law Principles of Consolidated Accounts
- 8 The Contribution of Company Law to Group Transparency
- 9 Uncovering Decoupling Techniques
- 10 Intermediate Results
- Part V Systems Approach as a More Comprehensive Concept toward Group Transparency
- Part VI Results
- Bibliography
- Index
Summary
This chapter analyzes the extent to which company law requires disclosure of corporate control. Three approaches to disclosure regimes are covered: (i) investor disclosure and the amended Shareholder Rights Directive on the transparency of shareholders, (ii) intention disclosure, referring to the extent to which investors are to disclosure the intention of their investment that can illuminate control structures, and (iii) interaction disclosure, referring to requirements to disclose agreements between affiliated entities and network entities.
Keywords
- Type
- Chapter
- Information
- Corporate Groups and Shadow Business Practices , pp. 203 - 215Publisher: Cambridge University PressPrint publication year: 2022