englischThe „Weltruf“-judgement of the Federal Court of Justice (file no. II ZR 11/17) has brought the internal division of responsibilities within a company body back into focus. But how and to what extent does the division of responsibilities within the management board modify the duties of [...]
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englischWho decides what we learn about the sustainability of companies? With the Corporate Sustainability Reporting Directive (CSRD) adopted at the end of 2022, the EU obliges the majority of European companies to publish a sustainability report in accordance with European standards, the European [...]
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englischIf board members violate a duty towards the company, they are faced with the question of the extent to which they must disclose the breach and thus expose themselves to civil or criminal law consequences. It is not only the fulfilment of statutory disclosure obligations that is problematic, [...]
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englischWhat is the purpose of the stock corporation? Walther Rathenau's question about the legally standardized corporate objectives of the stock corporation has been a hot topic for over a century. In recent years, the discourse on the goal of sustainability has been influenced by the changing [...]
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englischThe participation of the partners in the profits of a business partnership is particularly explosive: First of all, the self-financing interest of the company and the distribution interest of the partners are in conflict. In the distribution of profits among the partners, the latter then [...]
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