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.

On the occasion of the EU consultation on the revision of the CSR Directive, Deutsches Aktieninstitut advocates harmonizing the various regulations on sustainability reporting. Introducing additional reporting requirements should be avoided. Instead, the EU Commission should review the impact of the various reporting requirements (Taxonomy Regulation, TCFD) that have just been adopted. Additional reporting requirements should only be introduced after a thorough cost-benefit analysis. If there is a need for a sustainability reporting standard, it should be developed at the global level. The standard should then be based on the GRI framework.

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