Die Normierung der Unternehmensziele der Aktiengesellschaft im Lichte der Nachhaltigkeit

What is the purpose of the stock corporation? Walther Rathenau's question about the legally standardized corporate objectives of the stock corporation has been a hot topic for over a century. In recent years, the discourse on the goal of sustainability has been influenced by the changing zeitgeist, particularly in the Anglo-American world. This change has also reached private and corporate law, which is traditionally regarded as neutral. This neutrality of corporate law requirements for the directors of public limited companies has been gradually restricted over the past decade. This raises the question of the scope and extent of sustainability requirements in relation to the profitability target.