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On 10 November 2022, the European Parliament has adopted the EU Directive on Corporate Sustainability Reporting.

On 1 April 2026, the German Federal Financial Supervisory Authority (Bundesanstalt für Finanzdienstleistungsaufsicht, BaFin)...

Sustainability criteria have evolved from voluntary commitments to critical factors in corporate financing. Companies seeking refinancing during crisis must now not only address operational and financial challenges but also credibly demonstrate ESG transformation, navigating potential deal-breakers, restructuring concept requirements, and greenwashing liability risks.

On March 13, 2020, the European Commission approved and cleared the first European State Aid scheme operated by Denmark to compensate organisers of events for loss or damage caused by...

Das OLG Hamm hat entschieden, dass gesellschaftsvertragliche Wettbewerbsverbote auch auf hundertprozentige Tochtergesellschaften erstreckt werden können, wenn wirtschaftliche Identität besteht. Die Entscheidung klärt zudem die Anforderungen an die sachliche Reichweite solcher Verbote und die prozessualen Voraussetzungen nach § 46 Nr. 8 GmbHG im Eilverfahren.

The Federal Court of Justice has issued a landmark ruling clarifying whether employees of joint ventures can be counted toward the 500-employee threshold required for mandatory employee representation on supervisory boards under Germany's One-Third Participation Act. This decision resolves a long-standing controversy in corporate co-determination law with significant implications for how companies structure their corporate groups and joint ventures.

A Alemanha é um dos países mais guiados por regras no mundo. A burocracia e a língua podem ser bastante desafiadoras para um novato. Se você não acredita, pergunte aos refugiados recém-chegados da Síria.

Die Abkürzung ESG steht für Environmental, Social und Governance und beschreibt die drei zentralen Bereiche der Nachhaltigkeit: Umwelt, Soziales und Unternehmensführung.

In small family businesses and medium-sized enterprises, individuals who assume management functions without formal appointment face significant legal exposure as "de facto managing directors." This risk becomes particularly acute during corporate crises when shareholders take operational control or when financing banks deploy representatives with extensive decision-making authority. German courts have developed comprehensive case law establishing that such individuals bear the same duties and liabilities a

Die Bundesregierung plant, die Nutzung von Vorrats-SE zur Umgehung des deutschen Mitbestimmungsrechts einzuschränken. Unternehmen mit laufenden oder geplanten SE-Strukturen sollten ihre Optionen prüfen und die Entwicklung aufmerksam verfolgen. Welche rechtlichen Alternativen bestehen und was bei der Umstrukturierung zu beachten ist, bleibt vorerst offen.

The Social pillar of ESG is becoming increasingly relevant for companies, centred around human rights, health and safety, diversity, fair compensation and (local) community impacts.

The scene is all too common—the shareholders of a German company lose trust In the company’s Managing Director. As a result, the shareholders—as is their Right—decide to remove the Managing Director from his statutory executive position.

In the near future, due to new legal obligations or the expectations of their business partners, companies will increasingly have to prepare their own sustainability reports and publish them in some form.

The German Corporate Governance Code was first published in 2002. It already included sustainability elements, but not as comprehensively as in the current drafts.

Germany is the biggest economy in Europe and the fourth-largest in the world.

European financial regulators are advancing major reforms across sustainable finance disclosure, investment firm risk management, and ESG ratings oversight. From stricter sustainability reporting requirements under SFDR 2.0 to streamlined fund reporting frameworks and new endorsement rules for third-country ESG ratings, these developments signal a significant shift in regulatory expectations for asset managers, investment firms, and rating providers operating in EU markets.

A German Investment Act and Investment Tax Act came in into effect in early 2004.

In response to the increasing importance of sustainability and ESG (environmental, social, governance), many companies are currently dealing with the question of which of their departments...