Position Papers

With our position papers we engage in political debates and expert discussions regarding capital market issues - representing the interests of our members. Each year, numerous and detailed positions cover the various areas of our work: the primary market, the secondary market, the governance of listed companies and the economic education.

Below you will find our position papers which focus on European legislation - mostly in English and partially in German language. All our positions including papers with focus on national topics you will find on our German website.

15.04.2016

EU-Consultation on Non-Binding Guidelines Regarding the CSR-Directive

Deutsches Aktieninstitut participated at the EU-Commission´s Online Consultation preparing the non-binding guidelines for the CSR-Directive. The consultation was open until 15 April. Deutsches Aktieninstitut emphasizes that the planned guidelines should not become a new European standard for non-financial reporting. Therefore, the EU-Commission should restrain itself from defining reporting aspects like for example business model within the guidelines. In particular it is important for companies to be able to continue working with already existing standards. As far as possible the guidelines should refer to existing reporting frameworks. No clarifications by the European guidelines are needed regarding the companies´ reporting on diversity policies in boards because the rules on diversity reporting are already codified in the national Corporate Governance Codices.

If you are interested in the comments of Deutsches Aktieninstitut on the Non-Binding-Guidelines please contact Dr. Uta-Bettina von Altenbockum (altenbockum@dai.de).