Company, accounting and supply chain
Registration, annual accounts and filing, the duties of the management board and managing directors, and supply chain due diligence. The texts that decide who answers for the company and on what accounting record.
Share this page
Acts
German Commercial CodeHGB · The code governs merchants and commercial partnerships: entry in the commercial register, bookkeeping, annual accounts and management report, valuation and the filing of accounting documents.German Stock Corporation ActAktG · The Act governs the stock corporation: formation, articles, management board and supervisory board, the general meeting, the duty of care and liability of board members, and enterprise agreements and affiliated undertakings..Act on Limited Liability CompaniesGmbHG · The Act governs the limited liability company: articles of association, share capital and contributions, appointment and duties of managing directors, shareholder resolutions and liability for breaches of capital maintenance..Act on Corporate Due Diligence Obligations in Supply ChainsLkSG · The Act requires companies above the headcount stated in the text to operate a risk management system in their own operations and at direct suppliers: risk analysis, a policy statement, preventive and remedial measures, a complaints procedure, documentation and an annual report to the competent authority..
Questions
Next step
Three ways to put the register to work in your own practice.
Start with your task
Litigation
Find support in a judgment
Search guiding decisions, see what became final and follow changes in the law.
In-house, deals
Map the rules in a transaction
Move from theme to act and on to the article that carries the duty.
Compliance
Assess the risk in a process
Risk scoring per legal area, with the sources behind every score.