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"Corporate governance encompasses the free enterprise system, which is treated comprehensively in this book from a German perspective. The authors provide with an overview of the unique features of German business and enterprise law and an in-depth analysis of the organs of governance of German public limited companies (general meeting, management board, supervisory board). In addition, approaches for reforms required at the international level are also suggested and discussed, including, among others, the unique interplay and dynamics of the German two-tier board model with the system of codetermination, referring to the arrangement of employees sitting on the supervisory boards of German public limited companies and private companies employing more than 500 employees. Also covered are significant recent legal developments in Europe.The book highlights the core function of valuation and financial reporting at the international, European and German levels, with accounting as the documentary proof of good corporate governance. It also expands the scope of the first edition by a treatment of the German financial sector, global corporate finance and governance, and by including a new chapter on compliance of corporate governance laws, rules and standards in Germany. As far as comparative law is concerned, new developments in the area of corporate governance in the EU, the OECD principles of corporate governance and corporate governance in the US, the UK and Australia are covered."

"Penelitian ini bertujuan untuk mengetahui apakah terdapat Value Added yang didapatkan PT Aneka Tambang Tbk melalui informasi tanggungjawab sosial perusahaan secara khusus sesuai dengan tema sosial ekonomi dan lingkungan dimana merupakan bagian tema yang diusulkan dalam Global Reporting Initiative (GRI, 2002) dari Sustainability Reporting Guidelines. Penelitian ini termasuk kategori studi kasus (case study), yang merupakan tipe penelitian yang digunakan untuk menyelidiki secara mendalam mengenai Value Added dan informasi dari pertanggungjawaban sosial di PT Aneka Tambang (Antam) Tbk, yang menjadi subjek yang diteliti, dengan data sekunder dan primer. Hasil analisis menunjukkan bahwa menganalisis Value Added informasi dari pertanggungjawaban sosial di PT Antam Tbk yang diukur dengan tingkat pengungkapan berdasarkan Global Reporting Initiative (GRI) dalam Laporan Tahunan serta melakukan riset. Hasil yang diperoleh dalam penelitian ini adalah, Value Added informasi pertanggungjawaban sosial di Antam menunjukkan bahwa setiap tema yang diungkapkan oleh Antam baik tema pengungkapan dari ekonomi sosial dan lingkungan memiliki implementasi yang baik dan berdampak baik bagi lingkungan sekitar Antam, karena Antam mengungkapkan setiap kegiatan pertanggungjawaban sosialnya sesuai dengan regulasi yang berlaku.

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This study aims to determine whether there is added value obtained by PT Aneka Tambang Tbk through information on corporate social responsibility specifically in accordance with the socio-economic and environmental themes which are part of the themes proposed in the Global Reporting Initiative (GRI, 2002) from the Sustainability Reporting Guidelines. This research is a case study category, which is a type of research used to investigate in depth the Value Added and information from social responsibility at PT Aneka Tambang (Antam) Tbk, which is the subject under study, with secondary and primary data. The results of the analysis show that analyzing the Value Added information from social responsibility at PT Antam Tbk as measured by the level of disclosure based on the Global Reporting Initiative (GRI) in the Annual Report and conducting research. The results obtained in this study are, Value Added information on social responsibility at Antam shows that each theme expressed by Antam, both the theme of disclosure from the social economy and the environment, has a good implementation and has a good impact on the environment around Antam, because Antam discloses every social responsibility activity. in accordance with applicable regulations."