9-26 Austrian Code of Corporate Governance January 2021

Summary

The Austrian Code of Corporate Governance version of January 2021 adapts the provisions of the L-Rules to the amendments to the law.

Issuer

Austria

Year

2021

Region

Europe

Issuer (type)

Austrian Working Group for Corporate Governance; Office of the Special Government Representative for the Capital Market Development and Corporate Governance (Government)

Instrument type

Code

Disclosure instrument

Yes

Geographical scope

National

Mandatory or voluntary

Voluntary

Text analysis

Restrictiveness
- High 0.95%
Restrictions on business
- Moderate 0.25%
ESG
- E focus: climate change, pollution, restoration, biodiversity
- S focus: diversity, employment conditions, human rights, compensation
- G focus: bribery, corruption, financial report, financial reporting, internal control, money laundering, risk management, audit
Sustainable Development Goals
GRI standards
Main industries targeted
- Arts, Finance, Management, Manufacturing, Professional services