Guest Articles Archive - GermanBoardNews

The motto of the 13th German Supervisory Board meeting is “Thinking Corporate Governance Further”. And for good reason. Some of you will remember: last November, at the 12th DART, Rolf Nonnenmacher, Chairman of the Government Commission on the German Corporate Governance Code, spoke about his vision of the’fundamental revision of the Code’ announced six months earlier. At that time I had hoped that a lively, transparent debate would develop – …

Guest contribution: Jens C. Laue (KPMG)

24. May 201821. March 2019

Managing CSR risks correctly When setting up corporate governance systems in German companies, subsystems have been developed that deal with operational, strategic and financial reporting risks (risk management) and legal risks (compliance management). Within the framework of the CSR Guidelines Implementation Act, the legislature has introduced a new reporting obligation into German law by means of the”non-financial declaration”. This mainly addresses non-financial risks that are linked to the company’s own …

Guest contribution by Stefan Weber and Alexander Fischer

17. May 201821. March 2019

CSR-RLUG: HOW DO THE DAX30 DO IT? About half of the companies place the mandatory disclosures on non-financial information within the Annual Report or Integrated Report Large differences in the scope of non-financial declarations and non-financial reports Only one company has not had the content of its non-financial statement audited by an auditor Kirchhoff Consult AG, Warth & Klein Grant Thornton AG and the University of Applied Sciences Wedel have …