Smooth and secure cross-border information exchanges between law enforcement authorities are essential in order to ensure a high level of security in the EU and tackle serious and organised crime, as well as other offences that require cross-border collaboration. In order to ensure timely access...

The European Securities and Markets Authority (ESMA) has published its final Guidelines on the enforcement of financial information published by listed entities in the European Union (EU). The aim of the guidelines is to strengthen and promote greater supervisory convergence in existing...

The report provides an overview of the activities of the European Securities and Markets Authority (ESMA) and the accounting enforcers in the European Economic Area (EEA), thereafter, ‘European enforcers’, when examining compliance of financial information provided by listed issuers on...

Seit Mitte der 1990er Jahre werden verschiedene Internet-basierte Informationssysteme fürden überbetrieblichen Austausch von produkt- und prozessbezogenen Daten zwischenLandwirten und den vor- und nachgelagerten Wertschöpfungsstufen entwickelt. Obwohl diemeisten IT-Lösungen inzwischen...