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Wolfgang Kahl, Marc-Philippe Weller - Climate Change Litigation

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Wolfgang Kahl (ed.), Marc-Philippe Weller (ed.)

Climate Change Litigation

Series: Beck International

Volume 2021

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III. Climate change litigation guiding investment risk assessment & decision-making S. 173-182

„… . Climate change litigation guiding investment risk assessment & decision-making 11Of potential relevance to …” „… investment claims where judicial decisions initiate legal changes that disadvantage the fossil fuel industry …” „… other decisions above, is truly in ‘like circumstances’ to investment which supports renewables and …”

IV. Innovations in investment law & policy related to clean energy, climate change and sustainable development S. 182-196

„… investment decisions, a measure to combat climate change is rarely dressed as such. Therefore, understanding …” „… in investment law decisions on matters pertaining to climate change, clean energy and sustainable …” „… treaty. 55It is very rare to find investment decisions that say environmental treaties trump investment …”

II. International policy & treaty commitments to climate justice & investment in carbon neutral/negative sustainable development S. 169-173

„… information on national decisions, on regulations, investments, and measures to protect local populations or …” „… . Climate change litigation guiding investment risk assessment & decision-making 11Of potential relevance to …” „… , further exponential increases are essential for investment in low-carbon green growth, including …”

I. Introduction S. 168-169

„… developments in international investment law and policy related to renewable energy, climate change mitigation …” „… fund trustees – lessons from the Australian law, Journal of Sustainable Finance and Investment, 2016 …” „… seq; Cordonier Segger, Athena’s Treaties: Crafting Trade and Investment Agreements for Sustainable …”

III. Why is investor-led action needed? S. 471-475

„… talent.10 6And yet, a lot of the day-to-day decisions in the corporate and investment world have been …” „… analysis and decision-making processes, consistent with their investment time horizons; – Encourage high …” „… also as one of the greatest investment opportunities of our time.9 Climate action can be a source of …”

I. Introduction S. 469-470

„… : https://www.unenvironment.org/news-and-stories/story/forest-or-fuel-decision-time-germany; Vanguard Group, Inc., Vanguard Investment Stewardship: 2019 Annual Report, 2019, available at …” „… Work & Pensions, Clarifying and strengthening trustees’ investment duties, Government response …” „… : https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/ file/739331/response-clarifying-and-strengthening-trustees-investment-duties.pdf; Ebbinghaus, Was …”

III. Arbitration proceedings S. 100-105

„… also requires massive financial investments. We are currently observing one of the largest investment …” „… of a company, hold the management board liable for climate-damaging decisions or merely obtain …” „… the only way to obtain a binding and enforceable decision. As an alternative, most national procedural …”

II. Climate change disputes S. 99-100

„… treaties’ objectives. The involvement and investment from the private sector happens through contractual …” „… economy and improving climate protection also requires massive financial investments. We are currently …” „… observing one of the largest investment programmes of all times, in which very substantial cash flows are …”

III. Climate protection and current corporate law S. 455-464

„… make any corporate decision –, the business judgment rule under § 93 (1) cl. 2 AktG also does not apply …” „… decision.59 While the details may be contested, it is nevertheless widely recognized that the corporate …” „… concerning the structure of the compliance system and the decision on concrete compliance measures and that …”

Titelei/Inhaltsverzeichnis

„… .................................................................................... 169 III. Climate change litigation guiding investment risk assessment & decision …” „… ’............ 26 1. Integrative frameworks for “evaluating environmental decisions …” „… developments in international investment law and policy related to renewable energy, climate change mitigation …”

II. Climate change arrived in the investment community S. 470-471

„… talent.10 6And yet, a lot of the day-to-day decisions in the corporate and investment world have been …” „… by mapping the context of the climate change-related discourse in the investment community (II.) and …” „… tackling climate change (V.). II. Climate change arrived in the investment community 3 The year 2020 marks …”

V. What can investor-led action achieve? S. 477-486

„… spotlight (1.). Meanwhile, however, corporate decisions are also discussed widely in the public domain …” „… climate damages – Germany as an international pioneer? 478 Duve/Hamama 2. Corporate decisions and the …” „… decisions. They have addressed their concerns and criticism publicly and took it to shareholder meetings …”

III. Climate change litigation in private law S. 346-363

„… https://www.amisdelaterre.org/wp-content/uploads/2020/03/decision-tgi-nanterre-30012020-adt-survie-c-total.pdf. 50 The GHG Protocol Corporate …” „… stakeholders to make their decisions on the basis of criteria under CSR/ESG: corporate law reporting (aa) and …” „… transparency rules in 2010 so that shareholders and investors can make their decisions based on CSR criteria …”

IV. Suitability of arbitration proceedings for climate change disputes S. 105-114

„… corporate decisions or investments which have detrimental effect on the climate. 90 These actions are based …” „… claiming for the invalidity of an investment decision to build a new coal power plant: District Court in …” „… compensation to the USA and that there was also an obligation to reduce pollution. This was the first decision …”

IV. Time for investor-led action S. 475-477

„… when they select their investments carefully, but also when they actively advocate the transformation …” „… Action 100+, an investment initiative including more than 450 investors and with over USD 40 trillion in …” „… towards sustainability (2.); third, they can stay invested and influence the corporate decision …”

II. Greenhouse gas reduction obligations of EU Member States under EU law S. 219-221

„… low-carbon investments, and Decision (EU) 2015/1814, OJ 2018, L 76/3. 14 Recital (5), Directive (EU) 2018/410 …” „… coordinated in the Burden Sharing Decision 2002/358/EC (for the period 2008‐2012)10 and in the …” „… Effort-Sharing-Decision 406/2009/EC (for the period 2013‐2020).11 Both legal acts allocated duties of greenhouse …”

IV. Concluding observations: Necessary features of a regime on international environmental liability S. 161-166

„… international investment law and policy related to renewable energy, climate change mitigation and adaptation …” „… Sustainable Finance and Investment, 2016; Barker/Winter, Temperatures rise in the boardroom: climate …” „… seq; Cordonier Segger, Athena’s Treaties: Crafting Trade and Investment Agreements for Sustainable …”

V. Conclusion S. 95-97

„… acknowledged in many decisions that human rights may include a duty to enact new legislation, no petition …” „… fundamental rights Gross 95 forum.83 Even if a case is lost, it may have influence on decisions in government …” „… final decisions by highest national courts or regional human rights courts will be delivered. If …”

III. Litigating the transition to a low carbon society: clean energy, airports, and fracking S. 311-319

„… Farms v Secretary of State and North Devon DC,33 the Court of Appeal upheld the decision to refuse …” „… the greatest weight.”35 The decision was controversial because it effectively allows planning …” „… generator challenged the decisions to refuse its application to install a solar farm. On the question of …”

V. Arbitral institutions and climate change S. 114-118

„… the invalidity of an investment decision to build a new coal power plant: District Court in Poznan …” „… influence the strategy and economic decisions of the company. A variety of attempts are being made to oblige …” „… companies to act in a climate-friendly manner or make management liable for corporate decisions or …”

IV. Conclusion and prospects S. 464-466

„… part of the management board’s management discretion, within the framework of corporate decisions …” „… Work & Pensions, Clarifying and strengthening trustees’ investment duties, Government response …” „… : https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/ file/739331/response-clarifying-and-strengthening-trustees-investment-duties.pdf; Ebbinghaus, Was …”

Index S. 561-566

„… et seq. International Court of Justice Intro. 67; C 5 International Investment Arbitrations H 51–69 …” „… International Tribunal for the Law of the Sea C 2, 8, 11, 24 Investment Law H 39–69 Investment Treaty Regimes H …” „… 52–54 Property law A 4 et seq., 7, 33 Property right Q 23 Protect Decision (Ruling) Y 42 et seq., 53 et …”

II. Challenges (and possibilities) for global governance and international law S. 3-7

„… all sectors, a wide portfolio of mitigation options and a significant upscaling of investments in …” „… within other legal areas, such as trade, investment, human rights. Lawyers need to insist on their …” „… international goals and targets would help decision-making and implementation at the national level, to adopt …”

II. Regulatory and planning framework on climate change in Italy S. 325-329

„… GHG emission for the period 2017–2020 (Decision 2013/ 162/UE, further revised by Decision 2017/1471/UE …” „… target, compared to 2005 (Decision 2009/406/EU – the socalled Effort Sharing Decision), for emissions not …” „… coal-fired thermal power plants by 2025; – doubling research and development investments (R&D investments) in …”

VI. Conclusion S. 486-487

„… originators, investment brokers, asset managers or credit ratings agencies, for negligent service provisions …” „… enforce decisions which otherwise would not be taken by the company, arbitration or litigation may serve …” „… the economy going. 64 The recent developments raise hope that the global investment community might be …”

1. Addressing the causes of climate change S. 7-12

„… regulation, including trade, investment, data protection, human rights etc. 34Given the slow pace of …” „… the decision and the Dutch Supreme Court upheld in 2019 the judgment of the District Court.23 38 The …” „… Agreement.27 This case builds on the landmark Urgenda decision. In the suit against Shell, plaintiffs extend …”

II. NGO independent access to court as exception to the rule – the German standing rules in a nutshell S. 513-516

„… brought by the NGO ClientEarth in Poland over the Ostroleka Coal Plant investment: Client Earth v. Enea …” „… expropriation (e.g. as a result of a planning approval decision according to § 74 Administrative Procedure Act …” „… (VwVfG)) will justify a full judicial review of the legality of the administration’s decision, including …”

III. EU Member State liability within the non-ETS sector: the obligation to purchase surplus allocations from other Member States as financial sanction S. 221-223

„… ensure investment certainty”.22 11In 2018/2019 the EU’s climate change reduction targets have been …” „… non-ETS sector. Both the Effort Sharing-Decision 406/2009/EC and the Effort Sharing- Regulation 2018/842 …” „… Germany, the looming prospect of liability payments under the EU-Burden- Sharing-Decision 2009/406/EC and …”

IV. Major legal issues S. 14-17

„… to sensitive legal and political decisions. As with the example of Vattenfall and Germany, the threat …” „… legislators and decision-makers. 64 In this situation, it is to be expected that courts will be forced to take …” „… legal decisions with political implications. A development of more active European courts would mirror …”

IV. State liability under international and European law S. 541-543

„… and therefore transformed, as well as from new investments for a greener economy.67 IV. State …” „… (3.) a decision granting the application would offer at least partial legal redress (redressability …”

III. Legal nature S. 48-51

„… only argue in one direction; they do not determine a particular decision but allow for a plurality of …” „… decisions. By contrast, a rule contains a definite command or empowerment.18 Moreover, a high degree of …” „… competition and investment location, that is, abolition of hidden subsidies of polluters, by means of …”

IV. The legal problems of positive obligations S. 88-95

„… decision-making processes. IV. The legal problems of positive obligations 26 The debate on how human rights are …” „… decision (UK: Plan B) or in decisions by lower courts (Switzerland: KlimaSeniorinnen; Ireland: Friends of …” „… been successful. In other cases a court decision has not yet been taken (France: Notre Affaire à Tous …”

II. Climate change through the environmental impact assessment process S. 290-299

„… , which must then be assessed by the decision-maker. Importantly, legislation will list factors that a …” „… decisionmaker must consider in making their decision. To date, these statutes do not require governments to …” „… the Environment & Heritage & Ors16 the decision-maker determined that two large coal mines did not …”

I. Introduction S. 509-513

„… ?.......................................................................... 44 aa) The decision of the VG Berlin of 31.10.2019 .......................... 45 bb) Repercussions …” „… /jaguar-argentina-legal-rights-gran-chaco-endangered. 2 See on the term: Fischer-Lescano, ZUR 2018, 205. 3 Administrative Court Hamburg, decision of 22 …” „… , 881; Frank (fn. 21); Frank, NVwZ 2018, 960. 30 Higher Regional Court (OLG) Hamm, decision of …”

II. Climate change law and litigation in Brazil S. 274-279

„… still based on fossil fuels and few budgetary and scientific investments in renewable energies …” „… /world/asia/xi-jinping-china-president-obama-summit.html?_r=1 (accessed on: 01/02/2019). 31 Sunstein/Thaler, Nudge: Improving Decisions about Health, Wealth …” „… decision-making processes, see Kahneman, Thinking, Fast and Slow, 2011. 35 Recent and interesting perspectives on …”

doi.org/10.17104/9783406779237

Heribert Gierl, Andrea Gröppel-Klein, Lutz Hildebrandt, Hans Mühlbacher, Henrik Sattler, Udo Wagner, Joachim Zentes - Marketing ZFP

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Marketing ZFP

Browse Volumes: Marketing ZFP

MAR Volume 36 (2014) Issue 2 ISSN Online: 0344-1369

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Jan Hendrik Fisch, Jan-Michael Ross Timing Decisions in New Product Development for International Markets: A Review and Directions for Empirical Research S. 151-162

„… mimic investment decisions if managers are concerned about their reputations (Scharfstein/Stein 1990 …” „… . Quartal 2014 155or high investment in R&D, could be part of appropriatetiming decisions. The strategic …” „… . T. (2001): Product development decisions:A review of the literature, in: Management Science, Vol. 47 …”

Dirk Morschett, Matthias Schu Establishment of Online Shops by SME Retailers and Wholesalers - A Rational Decision or Institutional Pressure? S. 107-118

„… : matthias.schu@unifr.chEstablishment of Online Shops by SME Retailers andWholesalers – A Rational Decision or InstitutionalPressure?By …” „… Tingling/Parent (2002) decision makers mimicked thechoice of other companies in technology selection eventhough …” „… decisions makers in SMEs demonstrated thatimitating the behaviour of other companies may be animportant …”

Hanna Schramm-Klein, Gerhard Wagner Broadening the Perspective on E-Commerce: A Comparative Analysis of Mobile Shopping and Traditional Online Shopping S. 119-130

„… level of SAT isregarded as the main antecedence for a consumer’s decision to re-use a service or to …” „… .Forrester (2013): 2013 Mobile Trends For Marketers: MultiyearStrategies And Larger Investments Define This …” „… andConsequences of Satisfaction Decision, in: Journal of Marketing Research, Vol. 17, No. 4, pp. 460–469.Payne …”

Thomas Foscht, Marion Brandstaetter Success Factors of Private Label Extensions S. 82-95

„… consumergoods (Castellion/Markham 2013, p. 979), and to thelarge investments that need to be made if a new brand …” „… decisions on.The other reason is that past research has shown that therelevance of the potential success …”

doi.org/10.15358/0344-1369_2014_2

Svend Hollensen, Marc Oliver Opresnik - Marketing

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Svend Hollensen, Marc Oliver Opresnik

Marketing

2010

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4.3 Distribution Decisions S. 248-286

„… 4. Marketing Mix in the Marketing Planning Process2344.3 Distribution DecisionsA product must be …” „… distributor retention, training and motivation decisions.Evaluations require the manufacturer to gather …” „… made accessible to the target market at an affordable price. Distribution decisions deal with the …”

4.1 Product and Service Decisions S. 185-226

„… . Marketing Mix in the Marketing Planning Process1724.1 Product and Service DecisionsTo this point, we have …” „… DecisionsBeyond decisions about individual products and services, product strategy also calls for building a …” „… Armstrong, 2009)Product Mix DecisionsAn organisation with several product lines has a product mix. A product …”

4.4 Communication Decisions S. 286-344

„… 4. Marketing Mix in the Marketing Planning Process2724.4 Communication DecisionsCommunication is …” „… approachMessage decisions(creative strategy)ß Unique sellingproposition (USP)ß Standardization versus …” „… share.Kapitel_4.indd 280 03.08.2010 13:01:56 Uhr4.4 Communication Decisions 281Budget DecisionsThe amount …”

4.2 Pricing Decisions S. 226-248

„… 4. Marketing Mix in the Marketing Planning Process2124.2 Pricing DecisionsPricing is one of the …” „… Pricing Decisions 213Internal Factors Affecting Pricing DecisionsInternal factors affecting pricing …” „… mixstrategyCostsOrganizationalconsiderationsFigure 4.16: Factors affecting price decisionsKapitel_4.indd 213 03.08.2010 13:01:40 Uhr4. Marketing …”

3.2 Market Segmentation, Targeting and Positioning S. 149-180

„… errors and recognize that learning is impeded when the chief concern is to defend past decisions.Of …” „… a segmentation scheme to make better marketing decisions is the ability of the marketing strategist …” „… bases directly relevant to marketing decisions. Developments in techniques such as conjoint analysis …”

2.4 Analyzing Buying Behaviour on the B2B Market S. 93-96

„… decision process by which business buyers determine which products and services their organisations need to …” „… investment and that are new to the company, involve many people at different levels. The sales task will be …” „… affected by personal factors as well, organisational buying decisions are often made on economic and …”

1.3 Relationship Economics S. 22-28

„… focus on customer numbers only (Dawes and Swailes, 1999). Decisions concerning investment in relational …” „… ) behavioural (i.e. re-visit), expressed over time, by some decision-making Kapitel_1.indd 8 03.08.2010 …” „… ], which is a function of psychological (decision making and evaluative) processes resulting in brand …”

3.1 Strategic Marketing Planning S. 123-149

„… the skills and decision making process of the general (executive), while ‘stratagem’, translated as …” „… ‘an operation or act of generalship’, and referred to a specific decision made by the executive.To …” „… stated logic, whilst others have argued that a strategy can emerge from a set of decisions and need not …”

5.2 Budgeting and Control S. 388-401

„… and to incorporate an understanding of the financial consequences of marketing decisions, which …” „… competition has a profound influence on the nature of marketing productivity. Marketing expenditure decisions …” „… ImpactFinancial benefits from a specific marketing action can be evaluated in several ways. Return on investment …”

1.4 Relationship Drivers S. 28-31

„… to have an important bearing on the decision to develop a relationship marketing approach, in …” „… crucial factor here is how this information is fed back into the decision-making process.Strategic …” „… activities• means to actively involve the customer in company decision-making and may be an effective way of …”

2.3 Analyzing Buying Behaviour on the B2C Market S. 88-93

„… take the form of information transmission (ensuring legislators have the information to make a decision …” „… in the buying decisionHow• do they buy?What• are their choice criteria?Where• do they buy?When …” „… Decision?Consumers around the world vary vastly in age, income, education level, and tastes. They can also buy an …”

2.2 Assessing the External Marketing Situation S. 75-88

„… purchasing decisions beyond purely rational, or economic, judgement.Company investment decisions are often …” „… . Political and legal forces can highly influence marketing decisions by setting the rules by which business …” „… affect marketing decision making. Demographic Factors A major demographic change that will continue to …”

Index S. 461-464

„… Decision-making unit 79Demographic factors 64Demographics 151Demographic variables 144Differentiated …” „… Return of relationships 11Return on investment 381Reverse supply chain 398SSales 382Salience 14 …”

5.1 Organizing and Implementing the Marketing Plan S. 358-388

„… to the development and commercialization of new products, as well as to decisions, which determine …” „… the length of their cycles, namely, product rejuvenation and renewal, or elimination decisions. The …” „… , the strategy development process follows. The key during this phase is to base any decisions on a …”

5.4 Developing and Managing Customer Relationships S. 420-445

„… decision to hire: not only those who work with customers or develop the marketing programs and advertising …” „… trade-off that characterizes a purchase situation or a decision whether to stay with a supplier. It will be …” „… customer is using, such as loans, savings accounts, investment instruments, and so forth. Once the company …”

doi.org/10.15358/9783800648702

Bettina Stoke-Borchert - Fachwörterbuch Rechnungslegung nach IAS / IFRS und HGB

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Bettina Stoke-Borchert

Fachwörterbuch Rechnungslegung nach IAS / IFRS und HGB

Series: BeckLex

Volume 2021

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Seite 106 – 110 S. 106-110

„… ~ investment decision; Ergebnisver-wendungs~ decision on the appropriation of net income/net loss …” „… ); wirtschaftliche ~ economic decisions.Entscheidungen, wirtschaftliche ~ von Adressaten der Abschlüsse economic …” „… decisions.Entscheidungskompetenz decision-making authority.Entscheidungskompetenz, Rechte, dem Entscheidungsträger seine ~ zu …”

Seite 271 – 275 S. 271-275

„… jurisdiction; ~persönlichkeit legal personality.Rechtsprechung court decisions.Rechts|raum jurisdiction …” „… rate; Sterblichkeits~ Vers. mortality rate; Wachstums~ growth rate.Rating, „Investment Grade“- ~ IFRS 9 …” „… rating of „investment grade“.Rating, Anleihe mit AAA- ~ AAA-rated bond.Ratingagentur rating …”

Seite 131 – 135 S. 131-135

„… geschäftspolitische Entschei-dungsprozesse financial and operating policy decisions.Finanzamt tax …” „… authority.Finanzanlagen (allg.) investments; HGB (§ 266 HGB-Bilanz) long-term financial assetsi Der Begriff „Finanzanlagen …” „… ~ gehaltene Immobilien investment property.Finanzanlagen, kurzfristige ~ short-term investments …”

Seite 76 – 80 S. 76-80

„… policy decisions.Bilanzierungs- und Bewertungsmethoden accounting policies.Bilanzierungs- und …” „… investment as held to maturity.bisheriger Wertansatz amount previously recognised.Black-Scholes-Merton-Formel …” „… accumulated depreciation of investment property.Bruttobuchwert gross carrying amount.Bruttobuchwert eines …”

Seite 61 – 65 S. 61-65

„… certificate.Beschluss decision; resolution.Beschluss, Aufsichtsrats~ supervisory board resolution; Ergebnisverwendungs …” „… ~ proposal on the appropriation of net profit; Geschäfts-leitungs~ management decision; Gewinn-verteilungs …” „… Managements management decision; ~ eines Aufsichtsorgans board decision.Beschlussfassung decision …”

Seite 474 – 478 S. 474-478

„… purchase warrants Schuldinstrumente mit abtrennbaren Optionsscheinen zum Erwerb von Aktien.debt investments …” „… ~ zweifelhafte Forderungen.deception Täuschung.decision Beschluss; Entscheidung.decision, board ~ Beschluss eines …” „… Aufsichtsorgans; collective ~ gemeinsame Beschlussfassung; investment ~ Anlageent-scheidung; majority …”

Seite 684 – 688 S. 684-688

„… , Eigenkapitalrentabilität.ROI (Abk f. return on investment) Kapitalren-tabilität (ROI); (Abk f. return on investment …” „… ) Kapitalverzinsung (ROI); (Abk f. return on investment) Kapitalrendite (ROI).roll-forward periodische …” „… sind; revenue from ~ of long-term investment fund shares Erlöse aus der Veräußerung von …”

Seite 724 – 728 S. 724-728

„… nicht realisierter FinanzertragThe difference between: (a) the gross investment in the lease; and (b …” „… ) the net investment in the lease.U7unearned income HGB passive Rechnungs-abgrenzungsposten (passive RAP …” „… currency ~ Fremdwährungs-einheit; fund ~ Fondsanteil; investment (fund) ~ Investmentanteil; measuring …”

Seite 489 – 493 S. 489-493

„… ; Ermessensspielraum.discretion, decision maker’s ~ Ermessens-spielraum eines Entscheidungsträgers.discretion, at the ~ of the …” „… ) realised and/or unrealised investment returns on a specified pool of assets held by the issuer; or (iii …” „… Abgangsdatum; Abgangszeitpunkt; income from ~ of long-term investment fund shares Erlöse aus der Veräußerung …”

Seite 694 – 698 S. 694-698

„… ; Eigenkapitalrückzahlungen; Aktienrücknahme; sale of ~ Anteilsveräußerung; short-term investment ~ Investmentanteile des …” „… Leerverkäufe.short-term kurzfristig.short-term, reversal of write-downs of ~ investment fund shares Zuschreibungen der …” „… an Arbeitnehmer; ~ investments kurzfristige Finanzanlagen; ~ investment shares Investment anteile des …”

Seite 679 – 683 S. 679-683

„… Nutzungsent-gelten; ~ from sale of goods Umsatzerlöse aus dem Verkauf von Gütern; ~ from sale of long-term investment …” „… investment fund shares Auflösung der Ausgleichsposten und Rücklagen für Investment-anteile; ~ of an …” „… financial assets Zuschreibungen des Finanzanlagever-mögens; ~ ~ of short-term investment fund shares …”

Seite 714 – 718 S. 714-718

„… to facilitate sustainable investment, and amending Regulation (EU) 2019/2088 (OJ L 198, 22.6.2020, pp …” „… the extent that the investment risk is borne by policyholders Vers. versicherungstechnische …” „… Unterschiede; ~ ~ associated with investments in subsidiaries, branches and associates and interests in joint …”

Seite 574 – 578 S. 574-578

„… ermessensabhängiger Überschussbeteiligung.investment | decision Anlageentscheidung; ~ deduction …” „… final determination about the creation of a new board. The Trustees aim to make a final decision about a …” „… Beteiligungsunternehmen576investee investment Entities in which shares are held and where the investment is intended to …”

Seite 664 – 668 S. 664-668

„… (RückAbzinsV); German ~ on the Investment of Restricted Assets of Insurance Undertakings (Abk = AnlV …” „… requirements regarding statutory audit of public-interest entities and repealing Commission Decision 2005/909 …” „… investment firms and amending Regulation (EU) No 648/2012) (Capital Requirements Regulation) (Abk = CRR …”

Seite 579 – 583 S. 579-583

„… Beteiligungsverhältnis besteht.InvG (Abk f. German Investment Act) Invest-mentgesetz (InvG).invitation to general meeting …” „… vertragliche Einbeziehung.InvStRefG (Abk f. German Investment Tax Reform Act) Investmentsteuerreformgesetz …” „… , highly probable forecast transaction or net investment in a foreign operation that (a) exposes the entity …”

Seite 594 – 598 S. 594-598

„… from sale of ~ investment fund shares Erlöse aus der Veräußerung von Investmentanteilen des …” „… langfristig fällige Leistungen an Arbeitnehmer.long-term equity investment | in domestic corporation …” „… Kapitalgesellschaft.long-term equity investments Beteiligungen; income from ~ ~ HGB (Section 275 HGB income statement) Erträge …”

Seite 599 – 603 S. 599-603

„… rate of return Marktverzinsung; ~ ~ (on investments) Marktrendite; one-year ~ ~ Marktverzinsung für ein …” „… decisions that the primary users of general purpose financial statements make on the basis of those …” „… decisions that the primary users of general purpose financial reports make on the basis of those reports …”

Seite 156 – 160 S. 156-160

„… decision.Geschäftsmodell business model.Geschäftsmodell, Beschreibung des ~s description of business model.Geschäftsordnung …” „… by-laws.geschäftspolitische Entscheidung operating policy decision.Geschäftspraktiken business practice.Geschäftspraktiken …” „… ~ 159Gesellschaft GesellschafterR&D company; Investment~ IFRS 10 investment entityEin Unternehmen, das …”

Seite 469 – 473 S. 469-473

„… Garantie.credits, investment tax ~ Investitionssteuergut-schriften.criteria Kriterien.criteria, aggregation …” „… exemption Befreiungstatbestände; ~ used to distinguish investment property from owner-occupied property and …” „… on prudential requirements for credit institutions and investment firms and amending Regulation (EU …”

Seite 524 – 528 S. 524-528

„… a wide range of users in making economic decisions. Financial statements also show the results of …” „… prescribe the accounting and disclosure requirements for investments in subsidiaries, joint ventures and …” „… for investments in subsidiaries, joint ventures and associates when an entity elects, or is required …”

Seite 424 – 428 S. 424-428

„… termination of an employee’s employment as a result of either: (a) an entity’s decision to terminate an …” „… employee’s employment before the normal retirement date; or (b) an employee’s decision to accept an offer of …” „… board | decision Beschluss eines Aufsichtsorgans; ~ of management Vorstand.board members, dismissal of …”

Seite 116 – 120 S. 116-120

„… ; ~entscheidung decision on the appropriation of net income/net loss.Ergebnisverwendungs|rechnung statement of …” „… assoziierten Unternehmen result from investments in associates; ~ aus dem Jahresabschluss des …” „… investment income; ~ der ausländischen Betriebsstätte, soweit aus der für die ausländische Betriebsstätte …”

Seite 331 – 335 S. 331-335

„… (haftungsbeschränkt)).unternehmerische Entscheidungsmacht DRS/GAS 19 operating decision-making power.Unternehmerische …” „… IFRS 8 chief operating decision makeri Der Begriff „verantwortliche Unterneh-mensinstanz“ bezeichnet …” „… aus der ~ von Invest-mentanteilen des Anlagevermögens revenue from sale of long-term investment fund …”

Seite 414 – 418 S. 414-418

„… crypto-assets meet the accounting definition of assets. (…)The June 2019 IFRS IC agenda decision clarified that …” „… the June 2019 IFRS IC agenda decision, several stakeholders have argued that crypto-assets are a …” „… traded inactive markets and they can have trading or investment asset attributes.The diversity of …”

Seite 11 – 15 S. 11-15

„… write-downs of securities / equity investments in corporations; ~ auf den Geschäfts- oder Firmenwert …” „… ; ~ einer Nettoinvestition in einen ausländischen Geschäftsbetrieb hedge of a net investment in a foreign …” „… ~ knowledgeable users.Adressaten, wirtschaftliche Entscheidungen von ~ der Abschlüsse economic decisions of users …”

Seite 186 – 190 S. 186-190

„… Kapitalanlagen, Sachanlagen und immateriellen Vermögensgegenständen HGB disposal of investments, tangible fixed …” „… und immateriellen Vermögensgegenständen HGB gain or loss on disposal of investments, tangible fixed …” „… Finanzinvestition gehaltene ~ IAS 40 investment propertyAls Finanzinvestition gehaltene Immobilien sind Immobilien …”

Seite 21 – 25 S. 21-25

„… . Investition, Beteiligung) investment.Anlage|beratung investment advisory; ~entscheidung investment decision …” „… ; ~erfolg investment performance; ~gesellschaft investment entity; ~management investment management …” „… ; ~risiko investment risk; ~strategie investment strategy.Anlage 2. (i.S.v. Anhang z.B. zu einem Dokument …”

Seite 419 – 423 S. 419-423

„… value, investment property that is measured ~ ~ als Finanzinvestition gehaltene Immobilien, die zum …” „… ; competition ~ Wettbewerbsbehörde; decision-making ~ Entscheidungskompetenz.Authority, Federal Financial …” „… ~ negativer Saldo; Passivsaldo; ending ~ Stand zum Ende der Periode; investment ~ Beteiligungssaldo; opening …”

Seite 699 – 703 S. 699-703

„… ; ~ investment funds DRS/GAS 19 Spezial-Sondervermögen; ~ item DRS/GAS 25, 27 Sonderposten; ~ manufacturing costs …” „… be other legal persons under private law or dependent investment funds under private law, with the …” „… exception of special investment funds in Germany within the meaning of section 2(3) of the InvG, comparable …”

Seite 559 – 563 S. 559-563

„… Organschaftsverhältnissen (AVÜ); ~ – insofar not allocable to equity investment amount Erträge, soweit nach …” „… ~ maßgeblicher EinflussI. German GAAP:Participation in the financial and operating policy decisions of an …” „… policy decisions of the associate, but not the ability to direct such decisions by virtue of control or …”

Seite 554 – 558 S. 554-558

„… decisions and priorities in the Board’s work - informing the Board of the views of the organisations and …” „… ; interest ~ Zinserträge; investment ~ Kapitalertrag; Erträge aus Anlagen; Ergebnis aus Kapitalanlagen …” „… Eventualmietzahlungen; deferred recognition of ~ from equity investments phasenverschobene Ergebnis-übernahme …”

Seite 434 – 438 S. 434-438

„… Equity-WertThe amount which is recognised using the equity method to account for the investment in an associate …” „… . (GAS 8)The carrying amount of the investment in an associate in the consolidated financial statements …” „… financial statements Handelsbilanzwert; ~ ~ of an investment Beteiligungsbuchwert; ~ ~ of a revalued asset …”

Seite 619 – 623 S. 619-623

„… decisions that users make on the basis of the financial statements.O10on | behalf of customers im Namen von …” „… ; financial and ~ policies Finanz- und Geschäftspolitik; financial and ~ policy decisions finanz- und …” „… operating capability of the entity, pay dividends and make new investments without recourse to external …”

Seite 504 – 508 S. 504-508

„… classified as ~ ~ Finanzinstrumente, die als Eigenkapitalinstrumente eingestuft sind; investments in …” „… sonstige Eigenkapitalbe-standteile; ~ ~ of acquirer Eigenkapitalanteile des Erwerbers.equity investments …” „… financial statements whereby the purchase cost of an investment is adjusted in subsequent years based on the …”

Seite 371 – 375 S. 371-375

„… Übernahmegesetz (Abk = WpÜG) German Securities Acquisition and Takeover Act (WpÜG).Wertpapier|fonds investment …” „… entity.wirtschaftliche Entscheidungen economic decisions; ~ ~ von Adressaten der Abschlüsse economic decisions of users …” „… of the financial statements.wirtschaftliche Entscheidungsfindung economic decision-making; ~ ~ der …”

Seite 36 – 40 S. 36-40

„… ) Investments in Associates and Joint VenturesIAS 28: Mit diesem Standard sollen die Bilanzierung der Anteile an …” „… die notierte Marktpreise veröffentlicht werden fair value of investments in associates where price …” „… quotations published; Beteiligungen an assoziierten Unternehmen interests in associates; investments in …”

Seite 399 – 403 S. 399-403

„… avoid a reduction in the carrying amount of an equity investment.A40activities, leasing …” „… Angabevor-schriften.additive method additive Methode.add-on capitalisation to the book value of an investment in the subsidiary …” „… Ausgleichsposten nach dem InvStG; reversal of ~ ~ and reserves for investment fund shares Auflösung der …”

Seite 709 – 713 S. 709-713

„… determination about the creation of a new board. The Trustees aim to make a final decision about a new board …” „… write-downs of ~ ~ HGB Abschreibungen auf Sachanlagen; disposal of investments, ~ ~ and intangible fixed …” „… on disposal of investments, ~ ~ and intangible fixed assets HGB Gewinn oder Verlust aus dem Abgang …”

Seite 6 – 10 S. 6-10

„… ) marketing, sales.Absatz|entscheidung sales-related decision; ~finanzierung sales financing; ~markt sales …” „… public-interest entities and repealing Commission Decision 2005/909/EC (Text with EEA relevance …” „… Immobilien gross amount and accumulated depreciation of investment property; Sofort~ geringwertiger …”

Seite 394 – 398 S. 394-398

„… ; ~ ~ decisions DRS/GAS 26 Bilanzierungs- und Bewertungsentscheidungen; ~ ~ to determine components of cash and …” „… immateriellen Vermögensgegen-ständen.accounting for investments in associates Bilanzierung von Anteilen an …” „… Investments in Associates in Consolidated Financial Statements (STANDARD: GAS 8) Bilanzierung von Anteilen an …”

Seite 351 – 355 S. 351-355

„… investment, and amending Regulation (EU) 2019/2088 (OJ L 198, 22.6.2020, pp. 13–43) (EU taxonomy regulation …” „… Commission Decision 2005/909/EC (Text with EEA relevance) (EU-APrVO); ~ (EU) Nr. 575/2013 des Europäischen …” „… requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012) (Capital …”

Seite 321 – 325 S. 321-325

„… transitional provisions.übergeordnete Entscheidungsebene ultimate decision-making level.übergeordnetes Ziel …” „… gehaltenen Immobilien reconciliation of changes in investment property; ~ der Eröffnungs- und Schlusssalden …” „… instruments; Kapitalanlageverträge mit ermessensab-hängiger ~ Vers. IFRS 17 investment contracts with …”

Seite 459 – 463 S. 459-463

„… ability to govern key decisions in significant areas of that entity (eg production, sales, investments …” „… contract, interest rate swap ~ Zinsswap; investment ~ Kapitalanlagevertrag; life insurance ~ Vers …” „… gewerblicher Art.corporations, equity investments in foreign ~ Beteiligungen an ausländischen …”

Seite 499 – 503 S. 499-503

„… with Articles 5a and 8 of the Council Decision 1999/468. This means in practice that: ARC (Accounting …” „… ~ Indust-rieunternehmen; investment ~ IFRS 10 Invest-mentgesellschaftAn entity that:(a) obtains funds from one or more …” „… investors for the purpose of providing those investor(s) with investment management services; (b) commits to …”

Seite 226 – 230 S. 226-230

„… ; viability.Machbarkeitsstudie feasibility study.Macht power.Macht, Entscheidungs~ DRS/GAS 19 decision-making power …” „… ; unternehmerische Entscheidungs~ DRS/GAS 19 operating decision-making power.Makler agent; broker.Makler, Waren …” „… ~ management judgement(s) (brE)/management judgment(s) (amE); Beschluss des ~s management decision …”

Seite 404 – 408 S. 404-408

„… ~ Bündel von Fördermaßnahmen.AIF (Abk f. alternative investment fund) alternativer Investmentfonds …” „… ~ kosten-günstigere Alternative.alternative | assumption alternative Annahme; ~ investment fund (Abk = AIF …” „… Investment of Restricted Assets of Insurance Undertakings) Verordnung über die Anlage des gebundenen …”

Seite 669 – 673 S. 669-673

„… , direct operating expense from investment property generating ~ income als Finanzinvestition gehaltene …” „… Mieteinnahmen; ~ income from investment property Mieteinnahmen aus als Finanzinvestition gehaltenen …” „… management to improve decision-usefulness (GAS 28).R38reportable segment, amounts to be disclosed for each …”

Seite 654 – 658 S. 654-658

„… life insurance, to the extent that the investment risk is borne by policyholders Vers …” „… ~ für Vergleichszwecke; for consolidation ~ für Konsolidierungszwecke; for internal management decision …” „… investments) Marktrendite; minimum ~ ~ Mindestverzinsung.rate|-regulated preisreguliert; ~ regulation …”

Seite 439 – 443 S. 439-443

„… sicherheitsäqui-valente Zahlungsströme.certificate Bescheinigung.certificate, investment ~ Investmentzertifikate; profit …” „… (CIO).chief marketing officer (Abk = CMO) Chief Marketing Officer (CMO).chief operating decision maker IFRS 8 …” „… verantwortliche Unternehmensinstanzi The term “chief operating decision maker” identifies a function, not …”

Seite 639 – 643 S. 639-643

„… von Verfügungs-gewalt; bargaining ~ DRS/GAS 9 Verhand-lungsmacht; decision-making ~ DRS/GAS 19 …” „… ; operating decision-making ~ DRS/GAS 19 unternehme-rische Entscheidungsmacht; principal’s ~ IFRS 10 …” „… the carrying amount of the investment accounted for using the equity method offener Ausweis der …”

Seite 444 – 448 S. 444-448

„… Corporate Governance Kodex (DCGK); German Investment ~ (Abk = KAGB) Kapitalanlage-gesetzbuch (KAGB).Code …” „… Inkassotag.collective decision gemeinsame Beschlussfassung.collective impairment Sammelwertminderungen.collective …” „… Gesellschaft; investment ~ Investmentgesellschaft; project management ~ Projektabwicklungsgesellschaft; R&D …”

Seite 494 – 498 S. 494-498

„… investments Erträge aus den Investitionen; ~ measure Ergebniskenn-ziffer; ~ per incremental share Ergebnis je …” „… wirtschaftliche Rahmen-bedingungen; ~ crisis Wirtschaftskrise; ~ data Wirtschaftsdaten.economic decision …” „… Adressaten.economic decisions wirtschaftliche Entscheidungen; ~ ~ of users of the financial statements wirtschaftliche …”

Seite 644 – 648 S. 644-648

„… investments relating to unit-linked life insurance DRS/GAS 21 Einzahlungen aus dem Abgang von Kapitalanlagen …” „… with Articles 5a and 8 of the Council Decision 1999/468. This means in practice that: ARC (Accounting …” „… - ~ Nebenprodukt; main ~ Hauptprodukt; substitute ~ Ersatzprodukt; unit-linked investment ~ fondsgebundenes …”

Seite 146 – 150 S. 146-150

„… ; commitment fees; Einrichtungs~ setup fees; Franchise~ franchise fees; Kapitalanlage~ investment management …” „… entities under common control.gemeinsame Beschlussfassung collective decision. …”

Seite 231 – 235 S. 231-235

„… rate of return (on investments); market yield.Marktrisiko IFRS 7 market riskDas Risiko, dass sich der …” „… majority ownership; ~entscheidung majority decision; ~gesellschafter majority shareholder.Mehrheit der …”

Seite 464 – 468 S. 464-468

„… Kostenmodell; ~ ~ applied for investment für eine Finanzinvestition angewandtes Anschaffungskostenmodell.cost …” „… gerichtlichen Verfahrens.court decisions Rechtsprechung.covenant waivers Auflagenverzicht.covenants, financial …”

doi.org/10.15358/9783800663064

Ulrike Baumöl, Andreas Hoffjan, Péter Horváth, Klaus Möller, Burkhard Pedell, Thomas Reichmann - Controlling

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CON Volume 15 (2003) Issue 3-4 ISSN Online: 0935-0381

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Andy Neely, Bernard Marr, Göran Roos, Stephen Pike, Oliver Gupta Towards the Third Generation of Performance Measurement S. 129-136

„… decisions.What happens is that as the levels areascended within the company there isan inevitable blurring as …” „… thechange that takes place in organisations.If measurement tools are to be used tosupport decision …” „… the tool to manage the businessand to take decisions. Somewhere inbetween the two extremes of …”

Edeltraud Günther, Thomas Günther Zur adäquaten Berücksichtigung von immateriellen und ökologischen Ressourcen im Rechnungswesen S. 191-200

„… angesetzt werden, umder Tatsache Ausdruck zu verleihen,dass unsichtbares Vermögen als Investment genutzt und …” „… impacts managerial decisions and thefuture development of the company. The authors analyse whetherand how …”

Prof. Baruch Lev Intangibles at a Crossroads S. 121-128

„… annual U.S. investment in intangible assets (R&D,business processes and software, brandenhancement …” „… , employee training, etc.)was roughly $1.0 trillion, almost equalto the total investment of the manufacturing …” „… , hindering their investment and growth; abnormally highvolatility of stock prices, causing undue losses to …”

Leif Edvinsson, Mart Kivikas The New Longitude Perspective for Value Creation S. 163-168

„… ratingthe IC in order to visualize its benefits and to put it on the decision-makersagenda.1. Why …” „… misallocationof resources by investment institutions.It is like asking what is the cost ofgood or bad weather …” „… future transactions.It does not say that all investment in IChas a prosperous future, but it puts …”

doi.org/10.15358/0935-0381-2003-3-4

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