Corporate Governance 2026: Chapter Germany

Dr. Eva Nase and Dr. Kay-Uwe Neumann contributed the Germany Chapter to this year’s Chambers Global Practice Guide Corporate Governance. The article outlines the latest legal information on corporate forms and governance requirements in Germany including the most important trends, developments and legislative reforms in this area. Furthermore, the article summarizes management structures, the roles and responsibilities of directors and officers, shareholder relations, financial disclosure requirements, ESG considerations particularly the various deferrals of ESG reporting obligations, and the risks and opportunities presented by AI.