Management Summary: “Quick Fix” Sustainability Reporting Core of the New Regulation The Delegated Regulation (EU) 2025/1416 (“Quick Fix”) significantly reduces the administrative burden of the CSRD/ESRS reporting obligations. It provides companies in the “first wave” with necessary flexibility for...

Management Summary: Why SFDR 2.0 is a Win for Providers. The transition to the category system ends the era of legal gray areas. Legal Certainty Instead of Interpretation: Clear 70% quotas replace vague principles. Efficiency: Less coordination effort with auditors through standardized metrics. Credibility: A robust framework that...

The Financial Instruments Regulation (MiFIR) is the central element of European financial market regulation and is at the center of the current revision. The new MiFIR review regulations have a special impact by increasing market transparency and strengthening the competitiveness of EU capital markets. The application of the new...

Authority of managing directors, authorized signatories, and authorized agents in commercial and corporate law Who is authorized to legally represent a company – and how far does this authority actually extend? This question is of central importance in commercial and corporate law and is also a frequent source of liability and...

Achieve goals confidently and successfully engage employees in the audit team. How do I conduct binding goal-setting discussions in the audit team? Often the necessary time for optimal leadership is lacking. How can free space be created in everyday leadership as an internal auditor? How do you quickly and effectively defeat time...