Back to overview

Austrian Code of Corporate Governance (Amendment 2018)

Austria Current 2018

This code gave listed companies a set of voluntarily rules to help them establish good

Issuer name

Austrian Working Group for Corporate Governance

More information

1. First launched in 2002. 2. The main amendments to the revised Code 2015 incorporate the rule of 'comply or explain' 3, The new recommendations on the layout of the Corporate Governance Report and the upgrade of the voluntary external evaluation to a C-Rule have further improved the quality of the information and make it easier to reach informed decisions. 4, The version of January 2018 adapts the provisions of the L-Rules to the amendments to the law

Comply or explain

True

Organizations covered by the instrument

Large private and listed companies

Target organization notes

This Code is addressed primarily to Austrian exchange-listed companies including exchange-listed European companies (Societas Europaea) registered in Austria.

Industry scope

Financial Services

Industry scope notes

stock exchange company

Disclosure venue

Corporate Governance Report

ESG coverage- G (Governance)

All

Status

Current

Country

Austria

Region

Europe

Date of publication

2018

Issuer type

Industry bodies, business associations

Reporting requirements

Codes, guidance, and questionnaires

Mandatory or voluntary

Voluntary

The geographical scope

National/federal

Go to the instrument