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Vergütung von DAX-40-Vorständen. Überblick und Diskussion aktueller Anreizsysteme

Vergütung von DAX-40-Vorständen. Überblick und Diskussion aktueller Anreizsysteme


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About the Book

Masterarbeit aus dem Jahr 2022 im Fachbereich BWL - Investition und Finanzierung, Note: 2,0, Otto-von-Guericke-Universität Magdeburg (BWL), Veranstaltung: Behavioral Accounting, Sprache: Deutsch, Abstract: In dieser Masterarbeit wird die Vorstandsvergütung im DAX untersucht. Hierbei soll zum einen empirisch die aktuelle Vergütungspraxis der 40 größten deutschen Unternehmen analysiert werden und zum anderen unter Einbeziehung der theoretischen Perspektive die aktuelle Vergütungspraxis kritisch diskutiert werden. Der erste Forschungsaspekt dieser Arbeit bezieht sich auf die aktuelle Vergütungspraxis und soll einen Überblick über die derzeitige Vorstandsvergütung bieten. Im Rahmen dieser Analyse soll die Frage beantwortet werden, welche Faktoren die Vorstandsvergütung in DAX-Unternehmen erklären können. Das zweite Thema, welches in dieser Masterarbeit behandelt wird, umfasst den Aspekt der Nachhaltigkeit von Vorstandsvergütungen. Hierbei soll die Berücksichtigung sogenannter ESG-Kriterien ("Environmental, Social & Governance") in den Vergütungssystemen deutscher DAX-Unternehmen analysiert werden. ESG-Kriterien bewerten das Ausmaß, inwieweit sich ein Unternehmen für nachhaltige Aspekte und Ziele einsetzt, die über die reine Gewinnmaximierung hinausgehen. Nahezu alle großen Unternehmen haben ihre Kapazitäten in Bezug auf eine nachhaltige Unternehmensführung in den letzten Jahren erweitert und implementieren ESG-Aspekte in vielen unternehmerischen Bereichen. Auch in der Vorstandsvergütung hat die Bedeutung von ESG-Kriterien in den vergangenen Jahren zugenommen. Die Vergütung von Vorständen und Spitzenmanagern ist seit vielen Jahren ein Thema intensiver Diskussion. Sowohl die Höhe als auch das Wachstum der Vorstandsvergütungen stehen im Zentrum der Kritik. Während in der öffentlichen Diskussion häufig die hohen absoluten Gehälter herangezogen werden, untersuchen Wirtschaftswissenschaftler seit vielen Jahren die theoretischen Grundlagen der Vorstandsvergütung. Seit den


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Product Details
  • ISBN-13: 9783346787408
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 72
  • Spine Width: 4 mm
  • Width: 148 mm
  • ISBN-10: 3346787400
  • Publisher Date: 07 Dec 2022
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 159 gr


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