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Austrian Commercial Code (UGB), §243

Austria Current 2004

In Austrian Law the ReLÄG amendment of §243 of the UGB stipulates the content of annual reports, requiring the publication of a Corporate Governance Report.

More information

The ReLÄG is the transposition of the EU Modernisation directive (2003/51/EC) into Austrian Law.

Organizations covered by the instrument

Large private and listed companies

Target organization notes

Large companies (listed & unlisted)

Industry scope

All/none specified

Disclosure venue

Corporate Governance Report

ESG coverage- S (Social)

Employment Conditions, Policies and Practices

ESG coverage- G (Governance)

All

ESG coverage- Eco (Economic & General)

Economic performance

Status

Current

Country

Austria

Region

Europe

Date of publication

2004

Issuer type

Governments (governmental department, agency)

Reporting requirements

Public law and regulation

Mandatory or voluntary

Mandatory

The geographical scope

National/federal

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