Martin Winner Quality issues “better” information digitalisation = easier access to information as such no justification for ever more information information quality 2 Who is addressee? What type of information does she / he need? In how far should information reduce complexity? Example: information on groups in annual accounts MARTIN WINNER Access issues Who is addressee of the information? Annual accounts? Corporate website? (Electronic) correspondence? Example: information on groups 3 MARTIN WINNER Regulation issues Dynamic environment meets static legislation. Solutions for European legislator Stakeholder input? Comply-or-explain? Procedure instead of contents? 4 MARTIN WINNER DEPARTMENT FOR BUSINESS, LABOUR AND SOCIAL SECURITY LAW Welthandelsplatz 1, Gebäude D3, 1. OG 1020 Vienna, Austria PROF. DR. MARTIN WINNER T +43-1-313 36-4215 F +43-1-313 36-764 Martin.winner@wu.ac.at www.wu.ac.at 5 Martin Winner
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