Our glossary explains technical terms from the areas finance and reinsurance. We hope it facilitates the understanding of our texts, publications and annual reports. If you have comments or suggestions, please use our feedback form!
The new CSR Directive Implementation Act requires certain capital-market-oriented companies to publish a non-financial information statement for the first time with effect from the 2017 financial year onwards. In addition to a short description of the business model, it must cover at a minimum environmental, employee and social matters as well as respect for human rights and combatting corruption and bribery.