128 results found

Everyone wants it. Everyone claims it. But in practice, are sustainability criteria actually met?

ESG ist damit heute aus dem Tagesgeschäft der Aufsichtsträte nicht mehr wegzudenken.

The Banking Directive Implementation and Bureaucracy Relief Act (Bankenrichtlinienumsetzungs- und Bürokratieentlastungsgesetz, BRUBEG), passed by the German Bundestag on 29 January 2026...

The Management Board (der Vorstand) must initiate appropriate means and measures to recognize any damaging developments that might threaten the survival of the company.

The Management Board (der Vorstand) must initiate appropriate means and measures to recognize any damaging developments that might threaten the survival of the company.

The EU pharma package introduces comprehensive measures to prevent medicinal product supply shortages through early warning systems, risk assessments, and preventive supply chain management. Marketing authorisation holders face expanded reporting obligations, mandatory shortage prevention plans, and stricter governance requirements designed to ensure patients receive medicines when needed across all Member States.

German corporate group law provides various organizational options, with group coordination agreements emerging as a flexible alternative to traditional control and profit transfer agreements. This article examines the legal classification, practical structure, and strategic advantages of these coordination mechanisms, while exploring their boundaries and future role in corporate governance.

Der Bundesgerichtshof hat sich mit der Reichweite der gesellschafterlichen Treuepflicht bei Prozessfinanzierungsvereinbarungen zwischen einer GmbH und einem nahestehenden Gesellschafter befasst. Zugleich wurden grundlegende Anforderungen an die ordnungsgemäße Einberufung von Gesellschafterversammlungen und die Grenzen der Vertretungsmacht nach § 37 Abs. 2 GmbHG bei gesellschafterbeherrschten Vertragspartnern geklärt.

German corporate law offers various structuring options for organizing cooperation within corporate groups. While the domination and profit transfer agreement remains the classic instrument...

The European Commission's proposal to revise the Sustainable Finance Disclosure Regulation (SFDR) is advancing through EU institutions with broad support for its core architecture, though critical technical questions remain unresolved.

On November 28, 2022, the European Council gave its final approval to a new Corporate Sustainability Reporting Directive (CSRD).

Der Bundesgerichtshof hat entschieden, dass bei der Ermittlung des Schwellenwerts von 500 Arbeitnehmern nach dem Drittelbeteiligungsgesetz keine wechselseitige Zurechnung von Arbeitnehmern eines Gemeinschaftsbetriebs erfolgt. Maßgeblich ist allein die Anzahl der Arbeitnehmer der Aktiengesellschaft selbst. Diese Entscheidung klärt eine bislang umstrittene Rechtsfrage im Bereich der unternehmerischen Mitbestimmung und schafft Rechtssicherheit für Konzernstrukturen.

Criminal tax matters were the main focus for the German Public Prosecution Offices in 2024. Large-scale criminal investigation proceedings were launched...

Interne Kontrollsysteme (IKS) sind seit Jahrhunderten ein zentrales Element verantwortungsvoller Unternehmensführung sowie Ausprägung der Sorgfaltspflicht einerseits...

Germany is poised to fundamentally transform its corporate liability regime by quadrupling maximum fines and, for the first time, codifying statutory sentencing criteria that expressly recognize internal investigations and compliance measures as mandatory mitigating factors. The reforms, embedded within an EU environmental directive implementation, will apply across all corporate offenses and establish clear legal requirements for how companies must respond to suspected misconduct.

Environmental, social and governance (ESG) issues have gained a great deal of popularity. For human resources (HR) management, the question arises as to what role HR can or must play in this context...

Das Committee of Sponsoring Organizations of the Treadway Commission (COSO) hat in Zusammenarbeit mit der National Association of Corporate Directors (NACD) am 27. Mai 2025 den Entwurf des neuen Corporate Governance Frameworks (CGF) veröffentlicht.

Internal Control Systems (ICS) have for centuries been a central pillar of responsible corporate governance — representing both an expression of managerial due diligence...