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Focus on Governance

RUBEG in Effect – Fit and Proper Requirements increase

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Online Participation Permitted

Virtual AGM – Online Participation of Supervisory Board Members permitted

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Boards need to improve

US Corporate Directors Survey – Majority sees need for change

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Consistency and realism required

Enforcement priorities for 2026 – BaFin focuses on management reports

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Growth doubts

29th Global CEO Survey – Focus on transformation

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Less optimism

Global Investor Survey – Technology remains in focus

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Supervision Remains Mandatory

The supervisory board must monitor the executive board even for inactive companies – Reporting obligations remain in place

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Omnibus is rolling

New scope for CSRD and CSDDD – Amendment directive adopted

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Relaxed

Directors’ Dealings – BaFin raises reporting threshold for proprietary trading once again

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Fit and Proper 2.0

Suitability of Management and Supervisory Board members – New BaFin circular

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Let's get started!

Use of AI on the supervisory board – Practical insights from the Government Commission

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No surprise

Government draft on CSRD implementation – Supervisory Board duties as expected

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ESRS under the microscope

Impressions from sustainability reports – EFRAG launches statistics and reporting portal

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Another committee?

New draft bill on CSRD implementation – Optional sustainability audit committee planned

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Offices Cont­­­act

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