expert interviews with issuers and addressees of risk reporting are presented. The scope
of the interviews was to appraise …-Vorschriften......................................................................... 52
3.1.2.3. Sarbanes-Oxley Act of 2002........................................................ 54
3.1.2.3.1. Zentrale …-Regelwerken............................................................ 74
3.2.1.3. Gestaltung von Corporate Governance-Codes............................ 75
3.2.2. OECD Principles of …