On April 24, 2024, the European Parliament approved the Corporate Sustainability Due Diligence Directive (CS3D). The directive, which must be formally endorsed by the Council of the European Union (EU) before officially...more
Following weeks of uncertainty, the Corporate Sustainability Due Diligence Directive ("CS3D") was finally adopted by the Council of the European Union ("Council") on March 15, 2024. ...more
Introduction - With the adoption by 196 parties of the Paris Agreement in December 2015, legally binding international climate change arrived. The Paris Agreement requires increasingly aggressive five-year cycles climate...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