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Article name & author

Commercial Code (HGB) – §315 Content of the group management report

Author: Bundestag

Industry Group: All Industry Groups

Legislation / Regulation - 2016
The group management report must include a balanced assessment of the business, including expected development and the significant opportunities and risks which must be assessed and explained, including the underlying assumptions. The report should also include the Group's risk management objectives and policies.
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Keywords: Climate-related opportunities, Climate-related risk, Disclosure/reporting
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