In summer 2025, the EU adopted significant amendments to the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CS3D). The aim of these changes is to reduce the burden on companies without compromising the EU’s sustainability and human rights objectives. The new regulations affect thresholds, reporting Weiterlesen
The regulation of crypto-assets in the European Union has reached a historic milestone with the introduction of the Markets in Crypto-Assets Regulation (MiCA). Fully applicable since the end of 2024, MiCA establishes, for the first time, a unified legal framework for the crypto market across all EU member states. Its Weiterlesen
The European Union is pursuing ambitious climate goals as part of its Green Deal. A key instrument in this effort is the Carbon Border Adjustment Mechanism (CBAM), also known as the CO₂ border levy. From January 1, 2026, the definitive phase will begin. At that point, financial and organizational obligations Weiterlesen
During the Christmas season, many companies take the opportunity to thank their business partners with small gifts. These gestures strengthen relationships, show appreciation and are often part of a company’s culture. At the same time, tax rules, compliance requirements and internal guidelines must be respected – and these differ between Weiterlesen
The turn of the year traditionally marks the starting point for new regulatory requirements in the field of Governance, Risk, and Compliance. While 2025 was heavily characterized by the final implementation of major EU frameworks such as DORA and NIS 2, the year 2026 is defined by expansion and technological Weiterlesen
It is January 2026. The initial dust surrounding the enactment of the EU AI Regulation (EU AI Act) has settled. The bans on unacceptable risks have been effective for almost a year, and the rules for General Purpose AI (GPAI) have been in force since August 2025. However, for most Weiterlesen