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
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- High 0.95%
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- Moderate 0.25%
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- 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
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- Arts, Finance, Management, Manufacturing, Professional services