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The Voluntary Sustainability Reporting Standard for non-listed SMEs (VSME) is the voluntary standard for sustainability reporting by non-listed SMEs developed by the European Financial Reporting Advisory Group (EFRAG). Since July 3, 2026, a new voluntary standard from the European Commission has also been available, which builds on the VSME and establishes the value chain cap for companies

It’s been around since January 1, 2026—the active pension. It brings significant changes not only for retirees but also for the German Pension Insurance Fund ( Payroll Accounting). Find out here how the active pension works and how it should be taken into account in the German Pension Insurance Fund’s pension calculation ( Payroll Accounting ). Key Points at a Glance: The active pension applies to employees who have reached the standard retirement age

The more powerful artificial intelligence becomes, the more pressing a question becomes: Will companies even need comprehensive leadership in the future? The answer is: more than ever. More AI does not mean less leadership, but rather a new kind of leadership. Today, leaders no longer need to know every answer themselves. They ask the right questions, critically evaluate AI results, and take responsibility

Strategic HR Management is like a game of chess. Successful players don’t just think about their next move; they plan several moves ahead. The same is true for HR Management: It’s not enough to fill open positions on a case-by-case basis and at short notice. To remain competitive in the long term, you must identify talent early on, develop skills in a targeted manner, and meet staffing needs

The new quality management system has been implemented, the software is up and running, and the processes have been documented. And yet: The line department continues to operate as before, the works council has raised formal objections, and the department head in charge was never really on board. But because no one properly involved the key stakeholders, the initiative fails from an organizational standpoint—and this only becomes apparent months later: in

Poor hiring decisions are among the most costly mistakes companies can make. To minimize the risk of hiring the wrong person, a professional and structured job interview is crucial. It allows you to objectively assess a candidate’s professional and personal suitability applicants and make an informed decision. Here, you’ll learn how a structured job interview works and how to assess specific skills

Artificial intelligence is transforming work processes at a pace that many companies can barely keep up with. Systems are increasingly planning and completing tasks on their own, teams are collaborating with AI agents in an agent-based work environment, and managers are taking on new roles. The AI transformation affects not only technology but, above all, people. HR developers are faced with the task of building the skills that employees

For many companies, international collaboration is part of everyday life. colleagues work across national borders, projects are coordinated across multiple locations, and decisions are made in virtual or hybrid meetings. It’s not just a matter of different languages coming together. Expectations regarding communication, hierarchy, feedback, commitment, and scheduling can also vary. What seems obvious to one person may be

A manager must decide whether to implement a new technology. The efficiency forecast is positive, but the pilot project reveals quality issues. Some team members are pushing for speed, while others warn against overloading the system. None of these perspectives is obviously wrong. At the same time, the decision cannot be put off indefinitely. Situations like this highlight tolerance for ambiguity. It does not mean accepting uncertainty or

Instructional design integrates learning needs, learning objectives, methods, and performance measurement into a coherent overall concept. For human resources development, it creates a reliable framework for planning learning opportunities tailored to specific target groups, implementing them effectively, and continuously improving them. What is instructional design? Instructional design refers to the systematic development, implementation, and evaluation of learning environments and learning materials. The starting point is the skills that people

Sick leave rates in Germany have remained high for years¹. At the same time, many companies are finding that employees are under significant time pressure or are barely able to complete their tasks within the time available. Such warning signs often point to psychological stress, which frequently goes undetected in day-to-day work. A risk assessment of psychological stress helps companies to

Artificial intelligence is fundamentally changing the day-to-day reality of leadership: It provides analyses, makes recommendations, and is increasingly involved in decisions that were once reserved solely for executives. For employees, this transformation offers new opportunities, but also uncertainty—and thus a growing need for guidance. Leadership in the age of AI therefore means combining technological confidence with human judgment. HR developers