<Para ID="Par1">Recently, the International Integrated Reporting Council has published an integrated reporting framework stimulating major further development in corporate reporting. In combination with a commonly recognized high-level status quo in matters of management commentary, the German two-tier system...</para>

Durch das Bilanzrechtsmodernisierungsgesetz (BilMoG) wurde das pauschale Aktivierungsverbot für selbst erstellte immaterielle Vermögenswerte des Anlagevermögens gestrichen. Nach §248 Abs. 2 Satz 1 HGB dürfen diese Vermögensgegenstände bei Erfüllung der Vermögensgegenstandseigenschaften...

This article focuses on climate disclosures from STOXX Europe 600 banks during the 2017–2020 period, comprising 152 company years. Specifically, we analyze compliance based on general and bank‐specific recommendations of the Task Force on Climate‐related Financial Disclosures. Although our...