Corporate Groups and Shadow Business Practices
Corporate Groups and Shadow Business Practices

Business / Commercial Law › Company Law

Corporate Groups and Shadow Business Practices

By Linn Anker-Sorensen
Cambridge University Press December 2025

Specifications

ISBN-13
9781108928397
Publisher
Cambridge University Press
Publication
December 2025
Format
Paperback
Jurisdiction
U.K. ? Countri(es) for reference only

Also available as

Details

The uniqueness of this book is its conceptualization of a corporate group as a system of interaction, comprised of nodes, links and internal governance tools. This framework can be used to understand what constitutes a group, based on affiliation-linkages. By increasing our perception of group-structuring we can assess the extent to which existing laws address all variables. If the law does not consider certain variables to be used for identifying groups, a case of shadow business may be identified. Group-transparency is a recurring topic on the regulatory agenda.

In this book, three legal domains are analysed questioning whether specific amendments have led to increased group-transparency: the control-definition for consolidated accounts, shareholder-transparency in company law, and major holding disclosure in listed companies. This book identifies deficiencies of the law in obtaining its regulatory objective of group-transparency, and proposes an interpretative solution based on Systems Thinking.

Table of Contents

1. Corporate group transparency

Part II. The Emergence of Group Complexity:
2. What causes group complexity
3. The emergence of corporate groups

Part III. Decomposing Corporate Groups:
4. Organizational decoupling
5. Control decoupling
6. Governance decoupling

Part IV. Deficiencies in Formal Approaches to Group Transparency in EU Law:
7. The partly transparent corporate group under accounting law principles of consolidated accounts
8. The contribution of company law to group transparency
9. Uncovering decoupling techniques
10. Intermediate results

Part V. A Systems Approach as a More Comprehensive Concept toward Group Transparency:
11. A primer to systems thinking
12. Systems thinking as a foundation for group transparency
13. A critical review of a systems approach
14. Intermediate result

Part VI. Results:
15. Bringing it all together
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