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On 2 May 2024, the IFRS Foundation and EFRAG, the body advising on European Sustainability Reporting Standards (ESRS) under the Corporate Sustainability Reporting Directive (CSRD)...

EU countries must implement the regulations of the EU Pay Transparency Directive into local laws by June 7, 2026.

On the 11th of June 2021, the German Parliament adopted a potentially revolutionary Supply Chain Act (‘the Act'), which establishes that the biggest German-based companies...

Drei Buchstaben sind seit einiger Zeit (nicht nur) bei Investoren in aller Munde: „ESG".

A German Federal Court of Justice ruling examines the boundaries of shareholder loyalty duties in litigation funding arrangements, particularly when funders are affiliated with shareholders.

Sustainability is no longer a trend, but a reality – also for companies. There is a growing corporate awareness that a comprehensive sustainability approach offers economic benefits in the long run...

Unlike in many jurisdictions, directors' and officers' liability insurance is not compulsory under German law. Nevertheless, D&O coverage is expected as a matter of good practice, as set out in the German "Corporate Governance Kodex."

Following on from the first part of our blog series, this part analyses the corporate law aspects of family enterprises in Germany. Family enterprises place quite particular demands on the decision regarding the legal form, governance structure and the exercise of economic and administrative rights

Field services are the backbone of many industries, directly influencing customer perceptions and business success.

German employment laws, including those affecting works councils and supervisory boards, significantly influence corporate governance, and can affect private equity deal structures and timing. Employee representatives have statutory rights that can affect management decisions, and may necessitate early communication strategies.

Subsequent to the strategic acquisition of a German company by a German or foreign company group, the target is usually integrated into the group organization of the acquirer.

The EU's Corporate Sustainability Reporting Directive: tracking transposition and goldplating across the EU

The German Federal Government has announced plans to restrict co-determination arrangements through European Companies (SE) established without employees, potentially ending the use of 'Shelf SEs' to circumvent German co-determination law. While no draft bill or specific implementation provisions have been announced, companies currently planning or preparing SE structures should closely monitor developments and examine their available options.

ESG (Environmental Social Governance) has already become an important topic in responsible corporate governance. Globally, there is a rapidly growing body of legislation...

As a reaction to the spectacular collapse of Wirecard, a then-DAX-listed financial service provider, in June 2020, an Act on Strengthening the Financial Market Integrity (Finanzmarktintegritätsstärkungsgesetz – FISG)...

As companies grapple with a series of crises (e.g., COVID-19, war in Ukraine) and disruptive changes (e.g., transition to e-mobility, energy revolution, sharp increase of interest rates), they face cost inflation...

The German Federal Court of Justice has issued a landmark ruling on management equity incentive programs, addressing the validity of call options and expulsion clauses when managers depart from private equity-backed companies.

Everyone is talking about ESG, but what is it exactly and what can we expect in the real estate industry in 2022? Here are the most important points: