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Das ARUG II und DCGK als rechtliches Rahmenwerk der Vorstandsvergütung

In: Nachhaltig führen, nachhaltig belohnen

Author

Listed:
  • Peter Zens
  • Chris Heiler

Abstract

Zusammenfassung Die ESG-Regulierung im Unternehmensrecht hat sich schnell entwickelt und umfasst wichtige Vorschriften wie die Corporate Sustainability Reporting Directive und die Sustainable Finance Disclosure Regulation. Durch das ARUG II und den DCGK wurden 2020 die Vergütungsregelungen für Vorstände angepasst, um eine nachhaltige und langfristige Unternehmensentwicklung zu fördern. Dabei bleibt der Begriff „Nachhaltigkeit“ offen, und Aufsichtsräte haben großen Spielraum, ESG-Ziele in die Vergütung einzubeziehen. Das „Say-on-Pay“-Prinzip ermöglicht Aktionären eine beratende Abstimmung über das Vergütungssystem, ohne jedoch ESG-Kriterien verbindlich vorzuschreiben.

Suggested Citation

  • Peter Zens & Chris Heiler, 2025. "Das ARUG II und DCGK als rechtliches Rahmenwerk der Vorstandsvergütung," Springer Books, in: Nachhaltig führen, nachhaltig belohnen, chapter 3, pages 13-19, Springer.
    • Handle: RePEc:spr:sprchp:978-3-658-46937-5_3
    DOI: 10.1007/978-3-658-46937-5_3
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