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Corporate Groups and Shadow Business Practices

Autor Linn Anker-Sørensen
en Limba Engleză Paperback – 18 dec 2025
This book explains why existing laws on group transparency fail to fully grasp some activities of corporate groups. This phenomenon, denoted 'shadow business', is a societal concern. This book provides the reader with examples and an interpretative solution to increase the law's effectiveness based on Systems Thinking.
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Specificații

ISBN-13: 9781108928397
ISBN-10: 1108928390
Pagini: 336
Dimensiuni: 151 x 228 x 21 mm
Greutate: 0.48 kg
Ediția:Nouă
Editura: Cambridge University Press

Cuprins

Part I. Setting the Scene: 1. Corporate group transparency; Part II. The Emergence of Group Complexity: 2. What causes group complexity; 3. The emergence of corporate groups; Part III. Decomposing Corporate Groups: 4. Organizational decoupling; 5. Control decoupling; 6. Governance decoupling; Part IV. Deficiencies in Formal Approaches to Group Transparency in EU Law: 7. The partly transparent corporate group under accounting law principles of consolidated accounts; 8. The contribution of company law to group transparency; 9. Uncovering decoupling techniques; 10. Intermediate results; Part V. A Systems Approach as a More Comprehensive Concept toward Group Transparency: 11. A primer to systems thinking; 12. Systems thinking as a foundation for group transparency; 13. A critical review of a systems approach; 14. Intermediate result; Part VI. Results: 15. Bringing it all together.