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In disruptive times, CFOs must adapt their financing structures to remain both resilient and competitive. This article, the first in a two-part series, focuses on external financing.

This briefing gives a short overview of the latest developments in the national German hydrogen strategy. The German government has recently passed the Hydrogen...

On 29 April 2021, the German Federal Constitutional Court published its groundbreaking ruling following several constitutional complaints against provisions of the German Federal Climate Change Act of 2019.

Patrick Spaeth and Felix Werner spoke to Export Compliance Manager about Germany's Due Diligence Act, which the German Federal Cabinet passed to address the obligations of companies

Following the Council's approval of the revision of the EU Construction Products Regulation (CPR) on 5 November 2024, the legal act is now awaiting publication in the Official Journal and will introduce significant changes for the product compliance of construction products.

On 24 May 2024, the Council of the European Union adopted the Corporate Sustainability Due Diligence Directive (CSDDD or CS3D) – see Council press release and the text approved by the Council.

The EU Commission has set the tone: As part of the European Green Deal, net greenhouse gas emissions are to be cut by at least 55% by 2030 (compared to 1990 levels).

On 30 May 2024, EFRAG published a Compilation of Explanations of the European Sustainability Reporting Standards (ESRS) under the Corporate Sustainability Reporting Directive...

The Commission Delegated Regulation (EU) 2024/1700 supplementing Regulation (EU) 2017/2402 with regard to regulatory technical standards ("RTS") was adopted on June 18, 2024.

On 22 October 2021, the three European Supervisory Authorities delivered to the European Commission the expected Final Report with draft Regulatory Technical Standards with respect to additional pre-contractual and periodic disclosure ...

EU Commission Approves Public Compensation Payments to Power Plant Operators Under State Aid Rules...

75% der für das Aufsichtsrats-Radar 2023 Befragten geben an, dass ESG durch die jüngsten Krisen eine höhere oder zumindest unveränderte Bedeutung einnimmt.

Marcel Hörauf Dr. Hagen Köckeritz, LLM oec. int. Dr. Guido Zeppenfeld, LLM (University of Essex)

On April 15, 2025, the EU Commission published a new Guidance Document, new frequently asked questions (FAQs), and a proposal for a new Delegated Act designed to simplify the compliance...

German tax accounting rules for building-related expenditures are undergoing significant change, particularly affecting energy-efficient refurbishments. Recent guidance from the Institute of Public Auditors and the Federal Ministry of Finance has expanded the scope of capitalizable costs, creating potential divergences between commercial and tax treatment that require careful navigation by tax advisors.