The Commission’s proposal seeks to reshape EU Sustainability requirements by amending CSRD, CSDDD, EU Taxonomy, and CBAM. On 26 February 2025, the European Commission (Commission) published its much-anticipated first...more
The EU Taxonomy Regulation (the "Regulation") is a highly complex piece of legislation which sets out a classification framework in order to determine whether an economic activity carried out by an undertaking is...more
Challenges create opportunities and the environmental and social challenges we currently face are no exception. In this paper we consider the opportunities provided by sustainable finance, and more specifically impact...more
Bereits im Römischen Reich galt als wichtiger kaufmännischer Grundsatz „caveat emptor“, also „Augen auf vor Kauf“ und damit ´Käufer sieh dich vor´. Dieser seit Jahrhunderten gültige Grundsatz hielt in den deutschen...more