1. Martin Winner

2. Quality issues  “better” information  digitalisation = easier access to information  as such no justification for ever more information  information quality  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 WINNER2

3. Access issues Who is addressee of the information?  Annual accounts?  Corporate website?  (Electronic) correspondence? Example: information on groups MARTIN WINNER3

4. Regulation issues Dynamic environment meets static legislation. Solutions for European legislator  Stakeholder input?  Comply-or-explain?  Procedure instead of contents? MARTIN WINNER4

5. 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 Martin Winner5