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Blog

Always on topic. Always in dialogue.

Insights, events and expert articles from the world of Moore TK.

ESG reporting for SMEs according to EFRAG recommendations

At a time when sustainability is increasingly coming into focus, companies of all sizes are faced with the challenge of transparently reporting on their impact on the environment and society.

Latest CSRD news: Schedule and implementation with Moore TK

The Federal Ministry of Justice (BMJ) published a draft bill for the implementation of the Corporate Sustainability Reporting Directive (CSRD) on 22 March 2024. This brings Germany closer to the goal of implementing the directive

Changed thresholds for company size classes

The amendment to the Accounting Directive and its impact On 22 February 2024, the German Bundestag adopted the draft of a Second Act to amend the DWD Act and to

EU Taxonomy Regulation: Background and Overview

Background and Objectives: In 2018, the EU Commission published an action plan with 10 measures for "financing sustainable growth" (EU Action Plan). The EU Action Plan, which culminates in the EU Green Deal, pursues three central objectives:

EU Transparency: Sustainability Reporting

Uniform sustainability reporting throughout the EU – a goal that is being achieved, among other things, through the CSRD (Corporate Sustainability Reporting Directive) and the associated European Sustainability Reporting Standards (ESRS).

Client information: MoPeG, new since 01.01.2024

Law to Modernize Partnership Law The MoPeG has been in force since January 01, 2024. In particular, the requirements for partnerships under civil law (“GbR”) have been partially amended. A new law has been created

Internal reporting points under the Whistleblower Protection Act

Since July 2023, larger companies have been required to set up internal reporting points under the Whistleblower Protection Act. From December, this obligation will also apply to medium-sized companies and can

adoption of the Corporate Sustainability Reporting Directive

🚨🌏🌱The Corporate Sustainability Reporting Directive (CSRD) was finally adopted by the EU Parliament on November 10. Today, the proposal was adopted by the European Council. 🚨🌏🌱 With the introduction of the new EU Sustainability Reporting Directive CSRD, the number of reporting entities is increasing.

Administrative Principles and Transfer Pricing 2021

Last year, 2021, the German tax authorities published new administrative principles. Our transfer pricing team has created a clear overview with the information you need.

Property Tax Reform: Initial Information for Clients

The property tax reform will be an additional task for many taxpayers in 2022. The focus is on the necessary so-called assessment declarations for each individual property. In the attached presentation, you will find