All studies from Fin.Connect
The scientific results of the German Economic Institute and guest contributions of our project partners in the following formats: Fin.Connect.Compact, Fin.Connect.Info, Fin.Connect.Positions, Fin.Connect.Basics, and Fin.Connect.Blog.
38 results
From climate target to reporting obligation: understanding and implementing transformation plans from a legal perspective
1 Why are transformation plans coming into focus now? With the European Green Deal, the European Commission presented a comprehensive growth strategy in December 2019 with the aim of making Europe the first climate-neutral continent by 2050 (European Commission, 2019). The Green Deal marks a…
Textile wholesaler L-SHOP-TEAM on the transformation: “The challenge is not to be deterred”
What role does the Capital Markets Union play in transformation financing?
What is the EU Capital Markets Union? The Capital Markets Union (CMU) refers to the integration and deepening of national capital markets within the European Union (EU). This is not precisely defined, but rather an integration process and the question of the form and speed in which this should and…
AI in sustainability reporting: opportunities and challenges for SMEs
1 The current state of sustainability reporting Sustainability reporting has become increasingly important in recent years, particularly due to regulatory requirements and increased social awareness of sustainable business practices. While large companies are already subject to comprehensive…
Flame cutting for steel construction: Breuer metalworking wants to make it climate-neutral
Further action required in the omnibus package on sustainability reporting
Background On February 26, 2025, the European Commission published the so-called Omnibus Simplification Package. This package was introduced in response to concerns about the competitiveness of European companies and aims to reduce the administrative burden in the area of sustainability reporting.…
Mandatory knowledge on voluntary sustainability reporting standards
Why should my company voluntarily prepare sustainability reports? In the coming years, sustainability reporting will become mandatory for more and more companies - and thus also an opportunity. Those who establish this practice in their company at an early stage can make their own sustainable…
How can Schuldschein loans contribute to the green transformation?
What are Schuldschein loans? Schuldschein loans (Schuldschein or SSD for short; plural Schuldscheine) are a special form of loan (in accordance with Section 488 BGB and Section 344 HGB), i.e., an instrument for debt financing. In addition to companies, local authorities - such as the City of…
From the tree to the mailbox: Gundula Ullah on the FUNKE Media Group's sustainability strategy
The FUNKE media group has just won the German Sustainability Award. What adjustments is the company making in terms of ESG? And how is it financing its transformation? Questions for Head of Sustainability Gundula Ullah.
“We look at every investment: Could it also be sustainable?” Danny Meurs on the transformation of the hotel Der Brabander
Hotel Der Brabander in Winterberg attaches great importance to saving energy. This is why the Dutch-German family business has invested in many areas. In this interview, Management Director Danny Meurs explains how the sustainable transformation is being achieved step by step.