AFRAC Opinion 22: Corporate Governance Report (UGB)

Topic area:
Status: 02.01.2021 |
Archived
Key words:
Local GAAP, Internal governance, Remuneration
Initiative
Official name
Aufstellung und Prüfung des (konsolidierten) Corporate Governance-Berichts gemäß §§ 243c und 267b UGB
Type
Comment
Level 3 / Other
Initiator
AFRAC
Submitted
28.09.2020
Doc. code
22
Summary
Status
Status

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Current version
Final version
18.12.2020
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
Law to change Stock Corporation Law 2019 – AktRÄG 2019 (binding, Amendment, AT)
Level 2
–
Level 3 / Other
–

Source: AFRAC, 22, 2020