With the publication series “Practical Impulses”, the Commission shares its thoughts on the practical implementation of individual Code recommendations and suggestions with its stakeholders.

The practical impulses are intended as additional guidance. In the spirit of “the Commission is more than the Code”, they provide suggestions that can be implemented within the current legal framework. The Commission invites companies to assess whether these simple approaches are already in practice or whether they could be implemented in the future. It is important to note that this practical guidance is not binding and is not intended to become part of the German Corporate Governance Code.

• Practical Impulse on the procedure for the Annual General Meeting (March 2024) is published here (in German only).