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Risikoberichterstattung in den Geschäftsberichten der deutschen Automobilindustrie

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  • Gulden, Thomas

Abstract

Das 'Gesetz zur Kontrolle und Transparenz im Unternehmensbereich' (KonTraG) verpflichtet insbesondere Kapitalgesellschaften zur Einrichtung eines Risikomanagementsystems, um bestandsgefährdende Risiken frühzeitig zu erkennen. Gleichzeitig wird von Kapitalgesellschaften und Konzernen verlangt, in ihren Lageberichten auf die Risiken der künftigen Entwicklung einzugehen. Neben den gesetzlichen Vorschriften ist dabei auch DRS 5 zu beachten. Das Ziel dieser Arbeit ist die empirische Untersuchung der Risikoberichte von 9 Unternehmen der deutschen Automobilindustrie für das Geschäftsjahr 2001. Dabei geht es hauptsächlich um die Erbringung des Nachweises, wie konsequent diese Risikoberichte nach den neuen Regeln des DRS 5 erstellt worden sind. Außerdem wird der im Hinblick auf Umfang und Qualität beste Risikobericht ermittelt. Schließlich soll auch kurz dazu Stellung genommen werden, ob der DRS 5 schon zu einer Verbesserung der Risikoberichterstattung geführt hat.

Suggested Citation

  • Gulden, Thomas, 2003. "Risikoberichterstattung in den Geschäftsberichten der deutschen Automobilindustrie," Beiträge der Hochschule Pforzheim 108, Pforzheim University.
    • Handle: RePEc:zbw:pfobei:108
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    1. Bacher, Urban & Specht, Mikolaj, 2001. "Optionen - Grundlagen, Funktionsweisen und deren professioneller Einsatz im Bankgeschäft," Beiträge der Hochschule Pforzheim 100, Pforzheim University.
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    Cited by:

    1. Gildeggen, Rainer & Willburger, Andreas, 2016. "What constitutes a compensation free regulation of foreign-owned property in international law? Some thoughts on the protection of foreign investment against expropriations, the states' right to regulate, arbitrators and TTIP," Beiträge der Hochschule Pforzheim 160, Pforzheim University.
    2. Möller, Klaus & Gairing, Fritz & Mezger, Daniel & Jehnichen, Thomas, 2020. "Design of training processes in manual order picking," Beiträge der Hochschule Pforzheim 175, Pforzheim University.

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