Full Description
This edited collection explores transparency as a key regulatory strategy in European business law. It examines the rationales, limitations and further perspectives on transparency that have emerged in various areas of European law including corporate law, capital markets law and accounting law, as well as other areas of law relevant for European (listed) stock corporations.
This book presents a clear and accurate picture of the recent reforms in the European transparency regime. In doing so it endorses a multi-dimensional notion of transparency, highlighting the need for careful consideration and contextualisation of the transparency phenomenon. In addition, the book considers relevant enforcement mechanisms and discusses the implications of disparate enforcement concepts in European law from both the private and public law perspectives.
Written by a team of distinguished contributors, the collection offers a comprehensive analysis of the European transparency regime by discussing the fundamentals of transparency, the role of disclosure in European business law, and related enforcement questions.
Contents
PART I
TRANSPARENCY AND CORPORATE LAW
1. Access to Information in Company Registers
Karsten Engsig Sørensen
2. Disclosure through Minority and Individual Rights in Public Limited
Liability Companies
Corrado Malberti
3. Disclosure of Corporate Governance by Codes
Gregor Bachmann
4. Disclosure as a Legal Instrument against Potential Abusive Behaviour in the Case of Related Party Transactions
Theodoros Katsas
PART II
EVOLUTION OF DISCLOSURE IN CAPITAL MARKETS LAW
5. Disclosure of Inside Information
Jennifer Payne
6. Disclosure of Major Holdings in Listed Companies
Alain Pietrancosta
7. Climate-Related Financial Disclosure
Rüdiger Veil
8. Proxy Advisors and Disclosure of Conflicts of Interests
Ulrich Torggler
PART III
DEVELOPMENTS IN BUSINESS LAW
9. Financial Reporting in European Stock Corporations
Giovanni Strampelli
10. Non-financial Reporting: Evolving Demands for Transparent Enterprises
Brenda Hannigan
11. Ownership Disclosure in Anti-money Laundering Law
Konstantinos Sergakis
PART IV
THE LIMITS OF TRANSPARENCY
12. Transparency of Stock Corporations and Personal Data Protection: Access to the Shareholder Register
Vassilios Tountopoulos
13. The Trade Secrets Directive and Transparency Obligations in Company and Capital Market Law: An Initial Approach
Michail-Theodoros Marinos
14. Transparency and its Limits under EU Competition Law
Alexandra P Mikroulea
PART V
ENFORCEMENT
15. Transparency: Public Enforcement Strategies
Jörn Axel Kämmerer
16. Private Enforcement of Transparency
Paolo Giudici
17. Transparency on Stock Corporations through Piercing the Corporate Veil
Victoria Athanasopoulou
PART VI
CONCLUSION
18. Corporate Transparency in the Technological Frontier
Nicholas L Georgakopoulos
19. Towards the End of Anonymity in Societes Anonymes?
Evanghelos Perakis
20. Delineating Transparency for Stock Corporations and its Prospects
Vassilios Tountopoulos
