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Adressatengerechte Kapitalmarktkommunikation als unternehmensindividuelle Managementverantwortung
[User-Oriented Capital Market Communication – a Company-Specific Management Responsibility]

Author

Listed:
  • Ralf P. Thomas

    (Siemens AG)

  • Jochen Schmitz

    (Siemens AG)

  • Jürgen M. Wagner

    (Siemens AG)

Abstract

Zusammenfassung In den vergangenen Jahren hat der Umfang der Finanzberichte vieler Unternehmen bedingt durch eine Reihe externer und interner Faktoren stetig zugenommen. Zwischenzeitlich gibt es von unterschiedlichen Seiten immer mehr Kritik an der entstandenen Überflutung der Adressaten mit Informationen. In Literatur und Praxis hat sich dafür der Begriff „Disclosure Overload“ etabliert. Der vorliegende Beitrag beschreibt, wie es zu dieser Entwicklung kommen konnte, und zeigt am Beispiel der Siemens AG, welche Schritte Unternehmen selbst gehen können, um ihrer Verantwortung nachzukommen, für die Adressaten die wesentlichen und damit entscheidungsrelevanten Informationen zu selektieren. Zudem zeigt er auf, welche künftigen Entwicklungen und Verhaltensänderungen notwendig sind, um diesem Trend entgegen zu wirken. Dafür ist ein Umdenken aller an der Rechnungslegungs- und Berichterstattungspraxis beteiligten Interessengruppen erforderlich.

Suggested Citation

  • Ralf P. Thomas & Jochen Schmitz & Jürgen M. Wagner, 2016. "Adressatengerechte Kapitalmarktkommunikation als unternehmensindividuelle Managementverantwortung [User-Oriented Capital Market Communication – a Company-Specific Management Responsibility]," Schmalenbach Journal of Business Research, Springer, vol. 68(4), pages 447-473, December.
    • Handle: RePEc:spr:sjobre:v:68:y:2016:i:4:d:10.1007_s41471-016-0024-7
    DOI: 10.1007/s41471-016-0024-7
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    References listed on IDEAS

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