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Handelsgesetzbuch, 1897

Commercial Code, 1897

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Summary

Handelsgesetzbuch (HGB) is Germany's commercial code and accounting standards for how companies must prepare and report financial statements. The HGB also mandates various corporate ordinances and regulations dealing with the treatment of workers.

Issuer

Germany

Year

1897

Region

Europe

Issuer (type)

Federal Ministry of Justice (Bundesministerium der Justiz) (Government)

Instrument type

Code

Disclosure instrument

Yes

Geographical scope

National

Mandatory or voluntary

Mandatory

Text analysis

    • Low 0.59%
    • Low 0.03%
    • E focus: energy, environment, forests, greenhouse gas, pollution, waste, water, emissions
    • S focus: data security, diversity, gender equality, human rights, recruiting, compensation
    • G focus: bribery, corruption, financial report, internal control, risk management, audit
    • Arts, Finance, Management, Manufacturing, Professional services, Public administration, Real estate, Transportation, Wholesale trade