CSDDD-Gemeinwohlgüterschutz und Erfüllungsübernahme in schutzpflichtigen Konzerntöchtern

In corporate group structures, responsibility for the legally mandated protection of common goods may be distributed among multiple managements at both the parent and subsidiary levels. This book investigates the scope and contours of such responsibility, differentiating according to the specific form of group affiliation and the legal status of the subsidiaries. The analysis addresses both the general framework and its concrete application, particularly in cases where a subsidiary subject to protective duties transfers specific obligations to the parent company for fulfillment. Such a delegation of responsibility influences the duties of corporate officers and entails significant implications under both civil and regulatory law.