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1 results

  • 1 - Corporate Group Transparency

  • from Part I - Setting the Scene
  • Linn Anker-Sørensen
  • Book:
    Corporate Groups and Shadow Business Practices
    Published online:
    04 May 2022
    Print publication:
    28 April 2022, pp 3-26

  • Summary

    This chapter explains the why, what, and how of the book. In the chapter, the term shadow business is explained and defined as a societal concern that necessitates further research. The remedy of the information asymmetry that shadow business represents is group transparency. If, however, transparency is a value that requires legal commitments, then it needs to be operationalized. This means that it should be possible to derive legal obligations and that this helps realize transparency as an objective. This can arguably only be achieved where the term “transparency” is precisely defined. This chapter discusses transparency in light of three aspects and whether and to what extent a disclosure regime facilitates accessible, high-quality, and processable information, and the underlying goal is the avoidance of information asymmetry.