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Sustainability reporting - A step-by-step guide

While in the first report in our multi-part series of articles we provided a basic overview of sustainability reporting in accordance with the EU’s […]

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Sustainability reporting - A step-by-step guide

The EU passed the so-called Corporate Sustainability Reporting Directive (CSRD) with a view to improving and further developing sustainability […]

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Changes related to electricity tax relief from 2024

Through the 2024 German Budget Financing Act, which came into force on 1.1.2024, lawmakers approved changes related to the electricity tax and […]

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Introduction of a ‘plastic tax’ from 2024

Single-use plastic products that have been improperly disposed of constitute a notable source of environmental pollution. In order to reduce the […]

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Implementation of ESG standards at DAX companies

The adoption of the Corporate Sustainability Reporting Directive (CSRD) and its specification in the European Sustainability Reporting Standards […]

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Government funding and tax breaks for electric vehicles from 2024 – an overview

In 2024, the German government will continue to make funds available for electromobility, although the level of the funding will be below that of […]

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Environmental, social and governance (ESG) policies in the context of employment law

The inclusion of sustainability criteria is becoming increasingly important. Within the scope of a business strategy, a company’s business practices […]

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E-charging stations – Accounting for their acquisition and maintenance by companies

In the course of the energy transition process, electromobility is being encouraged in a number of ways. It will also be necessary to develop the […]

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ESG reporting – Measuring non-financial performance on the basis of the Women’s Career Index (Frauen-Karriere-Index, FKI)

While, in the past, sales revenue and profit were regarded as the sole criteria for economic success, these days, companies also have to be judged on […]

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Green Claims – EU criteria against greenwashing and misleading environmental claims

On 22.3.2023, the EU Commission presented a draft directive on common criteria against greenwashing and misleading environmental claims. The […]

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