News & Analysis as of

Germany Risk Management Reporting Requirements

Littler

Gender Discrimination in Company Pension Schemes in Germany: Need for Action and Cost Risks

Littler on

The EU Pay Transparency Directive imposes a need for companies in the European Union to take action. Employee comparison groups must be established to identify potential gender pay gaps. Employees are granted extensive and...more

A&O Shearman

Regulatory monitoring - January 2025

A&O Shearman on

1. Bank regulation - 1.1 PRUDENTIAL REGULATION - a) General - (i) Germany - BaFin: Report on risks in focus 2025 (Report über Risiken im Fokus 2025) Status: Final - BaFin has published its annual report on the risks it...more

Morrison & Foerster LLP

Current developments in ESG obligations in the EU: Omnibus Regulation and EU Deforestation Regulation

In the EU, the new year brings on the one hand hope for relief regarding ESG reporting and disclosure obligations (I. below). On the other hand, the EU Deforestation Regulation (EUDR) will create new burdens for many...more

Hogan Lovells

Ticking the box? Guidelines concerning reporting under the German Supply Chain Due Diligence Act

Hogan Lovells on

On 14 October 2022, the Federal Ministry for Economic Affairs and Export Control (Bundesamt für Wirtschaft und Ausfuhrkontrolle; “BAFA”), has published its long-awaited questionnaire concerning the fulfilment of the reporting...more

Morrison & Foerster LLP

German Federal Government Agrees On Act On Human Rights Due Diligence Obligations Of Companies

On March 3, 2021, the German Federal Cabinet adopted an act on corporate due diligence obligations in supply chains (“Due Diligence Act”; sometimes also referred to as “Supply Chain Act”) (“Government Draft”). The Government...more

Jones Day

German Government Implements Stricter Anti-Money Laundering Rules for Real Estate Sector - Changes to the German anti-money...

Jones Day on

Money laundering risks in the real estate sector have moved increasingly into focus in recent years. The German Government is about to implement stricter anti-money laundering rules following the enactment of the Fourth Money...more

Littler

Germany Seeks to Mandate Human Rights Due Diligence for Companies and Their Global Partners

Littler on

In February 2019, the German Federal Ministry for Economic Cooperation and Development (“Development Ministry”) introduced a draft law (the “Draft Law”) that seeks to mandate human rights due diligence for German companies...more

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