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ESG und Testamentsvollstreckung

In: ESG als Treiber von M&A

Author

Listed:
  • Burkhard Bamberger

    (Institut für Wirtschaftsberatung Niggemann & Partner GmbH)

Abstract

Zusammenfassung Burkhard Bamberger behandelt in „ESG und Testamentsvollstreckung“ die Integration von Environmental, Social, and Governance (ESG)-Kriterien in die Testamentsvollstreckung. ESG bezieht sich auf nachhaltige Unternehmenspraktiken, die über finanzielle Aspekte hinausgehen und Umwelt, Soziales und Unternehmensführung betreffen. Der Testamentsvollstrecker hat den Nachlass gemäß den Vorgaben des Erblassers zu verwalten, was die Berücksichtigung von Umwelt- und Sozialstandards umfassen kann. Bamberger betont die Wichtigkeit klarer testamentarischer Anweisungen auch bezüglich einer effektiven ESG-Integration, um langfristige Werte zu schaffen und Risiken zu managen.

Suggested Citation

  • Burkhard Bamberger, 2024. "ESG und Testamentsvollstreckung," Springer Books, in: Karl A. Niggemann & Ulrich Dahlhausen & Markus B. Hofer & Rudolf Schmitz & Oliver Everling (ed.), ESG als Treiber von M&A, chapter 25, pages 439-453, Springer.
    • Handle: RePEc:spr:sprchp:978-3-658-45406-7_25
    DOI: 10.1007/978-3-658-45406-7_25
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