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BERLIN - The Federal Supreme Court (BGH) opened a hearing on Thursday to assess whether German brewers can advertise their products as "wholesome" without falling foul of consumer protection laws
The case in question was referred to the Karlsruhe-based court after a small brewer in the Southern German town of Leutkirch launched an appeal against a verdict by the Stuttgart Higher Regional Court which banned it from using the slogan
The regional judges ruled in favor of the Berlin-based consumer protection organization "Association for Fair Competition" (VSW)
VSW argued that the use of the term "wholesome" suggested the beer was beneficial to human health in spite of the widely-documented adverse effects of excessive alcohol consumption
the consumer protection organization cited a directive by the European Union (EU) which prohibits the use of health-related marketing for all beverages which have an alcohol content of more than 1.2 percent of total volume
The affected brewery insisted the German word for wholesome -- "bekoemmlich" -- is a traditional term with multiple meanings in the German language and complained that it had already been using the same slogan for 30 years
in a similar case concerning the sale of German wine with relatively low acid levels which was allegedly "easily-digestible"
the EU Court of Justice (CJEU) also found the responsible vintner guilty of misleading advertising
The Federal Supreme Court's decision in the ongoing case is likely to hinge on whether or not the judges perceive the German brewer from Leutkirch to have made a specifically health-related
the verdict could have implications for many breweries in Germany which currently use the term "wholesome" in their marketing strategy
Germans spent around 7.4 billion euros ($8.7 billion) on beer in 2017 and were amongst the world's top three nations for beer consumption per capita
brewers have repeatedly complained about deteriorating business prospects in their home market with gross revenue across the sector falling once again by 1.6 percent during the first quarter of 2018
Colossal
Along with delicate flowers in porcelain, Berlin-based artist Angelika Arendt applies minuscule orbs
curved lines to her meticulously textured sculptures
Amorphous in shape but distinct in the organic matter they evoke
her intricate works often mimic processes found in nature
including plant growth and cells as they swell and burst into new life
and others drip or peel to reveal fields thick with foliage and other tactile elements
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Germany offers de-coating services for a wide range of products using thermal and chemical techniques as part of regular equipment maintenance
The company benefits from a leading market share and global presence through its 25 sites across Europe and North America
The company operates in a very stable market environment with limited exposure to cyclicality
ABL draws on superior technical capabilities to give products a second life in production
CO2-saving process as an alternative to replacing a product
STAR Capital Partnership LLP (“STAR”) is a private equity firm focused on building and developing businesses around strategic assets in Western Europe
STAR has raised more than €2.5bn in funding and made 28 platform investments
STAR completed the acquisition of ABL in April 2023
The newly established financing facility also includes a committed acquisition & capex facility to allow the company to capitalize on further inorganic and organic growth opportunities
The transaction is supported by NORD/LB and Raiffeisenlandesbank Oberösterreich
two successful banks in the DACH region with extensive experience in providing tailor-made financing solutions for the mid-market
“We would like to thank the Carlsquare Debt Advisory Team for steering us so successfully through this refinancing process
This financing will enable us to accelerate ABL’s “We Grow to Green” business strategy through enhancing operational excellence
working towards sustainability targets as well as further growth through M&A to expand ABL’s footprint globally.” – Mark Coxall
Carlsquare served as exclusive debt advisor to ABL / STAR
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DOSSIER SUSTAINABLE FINANCE
ISO2022
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Corporate Bank website
German wood panel producer Pfleiderer wants to further increase the share of recycled material used in its production
This is not only an essential part of the companies’ ESG strategy
but also relevant for its first sustainability-linked bond
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It would be hard to find a company these days that doesn’t consider the environmental impacts of its business
Yet few are like the German wood panel producer Pfleiderer
which can claim that “sustainability has always been part of our DNA”
we just didn’t talk so much about it with banks and investors.”
Lately, this has changed. On the back of the increasing importance that sustainability now enjoys among investors, employees, and the public, Pfleiderer recalibrated its sustainability strategy over the course of 2021. As a kick-off, in April 2021, the company issued its first sustainability-linked bond of €750m1 with Deutsche Bank being one of six banks that arranged the deal
an agency designed to help investors identify and understand companies’ risks with respect to environmental
“Our goal is to provide more transparency to our investors
and we are very proud of the outcome of our ESG rating,” says Carsten Linker
Sustainalytics ranks Pfleiderer in third position among the 135 companies in the building products industry that the agency currently evaluates
but we are also talking about the good we are doing,” Herold adds
According to the CFO who joined Pfleiderer in early 2021
this change in communication is driven by a new mindset of the investors and other stakeholders and last but not least by the company´s new ESG strategy presented at the end of 2021
Gustav Pfleiderer founded a timber trading company and a rafting business in Heilbronn
the company started utilising recycled wood in its main facility
Pfleiderer installed its first combined heat and power (CHP) plant that reduced the energy needed in production processes quite significantly
84% of the company’s energy is fuelled by biomass
Pfleiderer produces premium wood and laminate products for applications in kitchens, furniture, and construction markets as well as industrial resins for the packaging, construction and building materials industries. According to the company, “no trees are deliberately felled to make Pfleiderer’s wood-based panels”.2
the largest part of the wood mix (about 40%) comprises sawmill residues such as chips
or edgings – so-called pre-consumer recycled material
Another 45% or so comes back from the end consumer
includes broken pallets from the packaging industry or old kitchen cabinets that are fed back into the production cycle
A small proportion (around 15%) of the wood Pfleiderer uses comes from forests
which are typically by-products such as thinning and residual wood (see Figure 1)
the company is becoming more competitive and flexible on the wood supply side
While Pfleiderer has made significant progress on its sustainability agenda
the company defaulted on its debt in 2012 before successfully restructuring
Pfleiderer went public on the Warsaw Stock Exchange in early 2016
the wood specialist now completely belongs to the private equity investor Strategic Value Partners and employs around 2,200 staff generating net sales of about €1bn in 2021
Figure 1: Circular wood ecosystem at Pfleiderer
Source: Pfleiderer’s ESG Framework Report 2021
While Pfleiderer’s sourcing strategy reduces waste and promotes a circular wood ecosystem
the company’s management feels that it can get even better
Pfleiderer wants to increase the share of postconsumer recycled material to 50%
This is one key performance indicators (KPI) that the company has promised to deliver
“We have thought long and hard about the ways in which we can build on the sustainable foundations of our business
we want to ensure we play a more active role in the transition to a lower carbon economy and do our part to help solve global challenges
Our stakeholders demand a response from us
and we are determined to meet their growing expectations,” CEO Dr
Boris Gorella writes in his introduction to the ESG framework
The outcome of these thoughts was Pfleiderer’s ‘naturally sustainable’ strategy
comprising three priority areas: materials
the company has defined two or three measurable targets (see Figure 2)
Figure 2: Pfleiderer’s sustainability KPIs
These KPIs also provide the foundation for the sustainability-linked finance framework that Linker and his treasury team set up in early 2021
for simplicity reasons they didn’t include all KPIs but opted for two only
“We didn’t want to create too much complexity for our investors”
we decided to combine a target that everybody understands immediately – reducing CO2 emissions – and one that is Pfleiderer-specific
which is increasing the share of recycled wood.”
The idea of linking financing instruments to the companies’ sustainability targets in the first place was driven by the market
Herold recalls: “Our banks told us that investors were showing great appetite for sustainability-linked bonds
This proved to be a very good advice.” When Pfleiderer issued its first sustainable bond in April 2021
“This was a positive surprise to us since we were new to the market and our approach – refinancing our existing €450m debt that we had taken on in 2019 as part of the delisting – by a new bond with a volume of €750m was quite aggressive
uncertainty around the Covid-19 pandemic was still shaping markets,” says Herold
The bond is split into two tranches: Pfleiderer raised €400m with a fixed coupon of 4.75% and a floater of €350m at three months Euribor plus 4.75%
If the company fails to adhere to one or both ESG targets that the bond is linked to
the company “is well under way to reach its 2022 interim goals for both KPIs”
The fact that Pfleiderer is committed to sustainability was also underlined most recently by the ESG rating provider Sustainalytics, which assigned a “low risk” status to the wood panel producer in March 2022.3 The provider differentiates three ESG risk rating categories for investors: negligible (0–10)
Pfleiderer commands the number 3 position among the 135 companies in the building products industry ranked by Sustainalytics – and it is also placed in the 6th percentile among more than 14,000 companies worldwide currently rated by the provider
“We are proud of these very strong results for our debut ESG rating by Sustainalytics
The outcome is a clear recognition of our efforts to promote a circular wood ecosystem
which has been at the heart of our business for many decades
as well as to become a net zero-carbon business,” Herold commented
But why has the company decided to solicit an ESG rating in the first place
Pfleiderer had already defined KPIs for its sustainable finance strategy prior to issuing its sustainability-linked bond as outlined above
These KPIs were classified as “ambitious”
“relevant and material for the issuer’s business model” by the ESG rating agency ISS
why engage in another certification process which binds resources in the treasurer’s small team
As Linker manages relationships with banks
he also coordinated the ESG rating process
“We wanted to obtain further independent validation of our achievements in the area of sustainability,” he explains
this reassures our bond investors that we are on the right track when it comes to ESG
the process also helped us internally to understand policy and reporting requirements even better.”
The rating process was kicked off at the end of 2021 and took approximately three months
In each of the three ESG dimensions the agency looks at policies
“With respect to environmental risks
water and CO2 policies that were signed by our board,” Linker explains
“For evaluating our social performance
Sustainalytics looked at diversity and anti-discrimination policies while assessing governance for example included if and how whistleblower systems are put in place.”
he admits that the rating process helped to disclose minor gaps that still existed with respect to monitoring ESG processes: “One of the lessons learnt was that certain internal KPIs such as employee trainings need to be better documented.” In order to ramp up sustainability reporting and simplify internal data exchange
Pfleiderer plans to invest in new software tools over the next couple of months
This is also happening against the backdrop of upcoming ESG regulation in Germany and Europe
Germany, for example, passed a supply chain act in June 2021, which stipulates that companies will be responsible for compliance with human rights and environmental requirements in their supply chains. Companies with more than 3,000 employees will be subject to the law from January 2023 and companies with more than 1,000 employees must comply with these requirements from January 2024.4
“We feel comfortable with respect to this new law
as we are only sourcing from certified forests in Germany and recycled materials
Our wood travels a maximum of 250 kilometres to be processed in one of our five production plans,” Herold says
Pfleiderer already has certification and audit processes in place to ensure its suppliers adhere to standards for responsible forest management: “The wood industry in Germany is already very much regulated.”
Although this rule only enters into force in 2024 for the financial year 2023 and onwards
a first set of sustainability reporting standards is expected to be published by mid-2022
“We have already started a project to ensure that we have processes in place to meet the requirements in time,” Linker says
When the reporting standards are published
the company wants to be prepared – to prove that sustainability really is part of its DNA
This article has been updated on 5 May 2022
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flow magazine is published published annually and can be read online and delivered to your door in print
As new ESG regulations and reporting regimes come into force
navigating the transition becomes key; but greenflation could undermine the best of intentions
What are the most important sustainability trends corporates need to watch
flow’s Desirée Buchholz reports
social and governance (ESG) requirements is having a greater impact than any other treasury issue
flow’s Desirée Buchholz reports why regulation is a double-edged sword for companies – and what could ease the burden
The Covid-19 pandemic has underlined the need for a company’s treasury and procurement teams to combine their strengths
Kai Gloystein and Christoph Müller-Stahl tell flow why this has been common sense at Knorr-Bremse for years and how the crisis has impacted their work
The new Dentler DR21 not only impresses with its innovative design and particularly compact construction
but also with its unusual manual cocking system
We have extensively tested the handling of this handy hunting rifle
but of course we are excited to test this hunting rifle
You can see at first glance that the it is designed completely differently to a conventional bolt action
In order to keep the rifle as short as possible and also to equip it with an intuitive
Dentler's first hunting rifle is a straight-pull repeating rifle with a rotating bolt and manual cocking
Two design features give the Dentler DR21 its special flavour: firstly
where the rifle is cocked and decocked with a simple press of the palm cocking system in the back of the pistol grip
even the first glance reveals that this is an extremely short design
although the manufacturer has not skimped on barrel length
the DR21 is reminiscent of so-called bullpup designs
which have been seen relatively rarely in the civilian sector for decades
and more frequently in the military sector
it is not a bullpup rifle because the bolt is not located behind the trigger
A double-stack plastic magazine with a capacity of five cartridges in standard calibers (seven in mini calibers
four to five in magnum calibers) feeds the ammunition
The magazine is concealed in the housing directly above the pistol grip and is pushed onto guide rails from the rear
To insert or remove the ammunition container from the gun
the pistol grip and trigger unit must be swivelled downwards
The crisp direct trigger of the Dentler DR21 is not adjustable
the trigger broke cleanly with a pull weight of around 850 grams
a few words about the model range and prices
with prices starting at 4,999 euros for the basic model with the "Basic" base rail
Both mounting systems have a rotary knob that establishes the connection between the mounting base and a solid pin of the upper mounting section
And the Dentler mounts are robustly constructed so that the use of large optics and additional attachments is no problem
But what is the difference between "Basic" and "Basic Vario"
the point of impact can be corrected in elevation and windage on the Vario mounting base without having to resort to the reticle adjustment of the riflescope
This is particularly practical (and enormously cost-saving) if
you have a gun cabinet full of fine rifles that all want to be taken out on the hunting ground regularly
but you don't necessarily want to or can't afford to buy a dozen premium riflescopes for them
you rely on Dentler's basic Vario mounting system for several firearms
then a single high-quality (and expensive) premium riflescope is enough for several guns
possibly supplemented by night vision technology and a suitable adapter
In addition to the two rifle standard models
Dentler also offers two premium models of the DR21 series
Once again with either the scope base rail or Vario base rail
What are the special features of the premium models
A butt plate that can be adjusted in length in several stages at the touch of a button
into which Dentler also integrates a cushioned butt pad as a delicacy
The buttstock length of the two basic models is fixed
but there are three butt plates to choose from
355 or 385 mm to be achieved by selecting the appropriate butt plate
The 365 millimeter length is currently the standard stock; a DR21 with the shorter or longer butt plate is considerably more expensive
This is probably due to the fact that the other two butt plates are more or less customised products with correspondingly lower quantities
The range of calibers currently available is the same for all four variants and the caliber has no effect on the price: .223 Remington
only the .300 Magnum is out of line: Dentler specifies a barrel length of 60 cm for Magnum calibers
while all other calibers are supplied with a 52-cm barrel
The instruction manual lists many more calibers and caliber-relevant components
it mentions that these calibers are technically feasible in the DR21
not that they are all offered – such things are determined by demand and production capacities
The fit and surface finish of the DR21 meet the high standards of premium repeating rifles from Germany and Austria
the high quality of workmanship is also reflected in the price
The steel surfaces are protected from scratches and corrosion by nitrocarburising and black oxidation
The polymer stock has a very clean finish and its soft-touch gripping surfaces at neuralgic points also blend unobtrusively and attractively into the overall appearance
Neither a lot of time nor a lot of material is needed to change the caliber
The barrel can be changed quickly using the spanner supplied
the bolt head can be separated from the bolt carrier without tools
A suitable magazine may be required when changing the caliber
If the eye does not end up at the correct height behind the eyepiece
depending on the individual use of the target optics
no problem: the height of the DR21's cheekpiece can be adjusted in 2 mm increments
All you have to do is loosen the retaining screw on the side with a coin
As long as you do not tighten your hand on the pistol grip firmly (and inevitably press in the manual cocking lever)
the rifle is completely uncocked and therefore a very safe affair
The straight-pull bolt slides smoothly and without canting
and the DR21 can be fired quickly and comfortably
The fact that the process feels "high-quality" is a bonus on top
How do you open the locked bolt again after cycling if you don't want to pull the trigger
You have to press in the manual cocking lever and then pull back the bolt with the bolt handle at least a few millimeters
you can do both at the same time with your right hand
you have to reach over the gun and optics with your left hand and open the bolt with your left hand
The test rifle came ready to go as a complete package with an on-barrel silencer from Recknagel (Eratac) and a fine Z8i scope from Swarovski
If you point the muzzle of this combo skywards and balance the rifle on the palm of your shooting hand
the not insignificant dead weight of around 5.5 kilos will not be sufficient in the least to depress the palm cocking lever
The solid resistance of the manual cocking system ensures a concept that is as easy to operate as it is extremely safe to use – but you need quite a bit of strength to get a wobble-free grip on the Dentler in the firing position
Apart from the button for swivelling the pistol grip
The premium models have an additional button for unlocking and locking the length-adjustable butt plate
but no tools are required to adjust the stock length and the clever (and very compactly designed) locking system of the butt plate not only allows it to be fixed in five positions: the butt plate is (almost) bombproof in every position
There is no perceptible play in the butt plate in any of the positions
The magazine also made a very good impression: light and cleanly finished
but unfortunately not a special offer at a price of 248 euros
A small spring integrated into the guide rail of the magazine holder ensures a tight fit inside the rifle
And for those who don't want to constantly tilt the pistol grip to reach the ammunition container for loading and unloading
the magazine of the DR21 can be loaded very conveniently (and pleasantly quietly) by hand when the bolt is open
This had neither a positive nor a negative effect on the size of the group sizes
but it did have an effect on the position of the hits
the impacts of the rifle shot with a silencer initially landed off the full ISSF target – which is over 50 cm in size
depending on whether shooting with or without a suppressor
More interesting than the pure accuracy yield with the clamped rifle
as there are quite a few things that are quite different from conventionally designed rifles
both with a straight-pull action and a bolt action
the test rifle had to be pull very tightly into your shoulder
because the shooting hand itself was under quite a bit of "tension" due to the palm safety being pressed in
when the Dentler DR21 was pulled into the shoulder very gently – a lot of force in the shooting hand requires a positive and firm shouldering
the action of the straight-pull rifle is as smooth as butter
Because the straight-pull bolt runs under the back of the stock
you are also protected from any kind of unintentional contact with your face or glasses – great
the fast repeating action requires a short familiarisation phase if you are used to conventional repeaters
the manual cocking device works silently; a mechanical noise only occurs when it is pressed very quickly into the pistol grip
the resistance in the firing hand is not without its problems
but minutes of watching the target with your hand clenched until you are completely sure of your aim when hunting – that would be too hard
But with the usual magnification settings of the riflescope up to around 12x
you can simply press the manual cocking lever in gently just before bending your index finger without the reticle "jumping out of the target" at a distance of 100 meters
This also applies if the Dentler DR21 is only supported by hand on a hard surface at the front of the fore-end
as is not uncommon when shooting at moderate ranges
the test gun in .308 Winchester shot exceptionally softly
the popular .308 caliber is not a bone-breaker by nature and the DR21 is not necessarily a lightweight either
as it not only effectively reduces the muzzle blast and muzzle flash
The recoil suppressor integrated into the butt plate of the DR21 makes the kick even milder
as long as the Dentler is not pulled extremely tightly into the shoulder
because in this scenario the recoil pad is already pushed in before the shot breaks
The Dentler DR21 always scores particularly well when you want the best possible ballistic performance in a handy gun
ideally coupled with the best silencer performance
longer barrels exploit the propellant energy better than short barrels and long on-barrel silencers pamper the ears more than short over-barrel designs
The handy and safe-to-operate design makes a lot of sense on narrow ranges or for through-and-through shooters
the DR21 is also well suited for driven hunts
especially as it distributes its weight excellently thanks to its short design
if you are one of those driven hunt specialists who rely on the fastest possible shot strings not only in the shooting cinema or on the running boar
in which after cycling the hand only "taps" the pistol grip before the next shot – this is not possible with the Dentler DR21: without a firm grip on the pistol grip
Dentler's straight-pull rifle is also a real technical treat and the shooting performance and workmanship of the DR21 are in line with the very high price
A clear purchase recommendation for all fans of hunting rifles who do not simply want to compromise on barrel length and therefore performance
the proof of the pudding is in the eating: anyone interested can quickly find out for themselves on the shooting range whether the grip manual cocking system is ergonomic and easy to use or whether it is a bit too much for them in terms of strength
Further information on the Dentler DR21 can be found on the manufacturer's website.
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she will have to calculate that she can be deported to the so-called "state of safe origin"
The purchase is currently directed to the collection of the petition to submit to the Provincial Government of Stuttgart
one can clearly see the great despair in him: "After escaping from my hometown
I am forced to surrender everything and submit to existence and danger for my family
who for years has been caring for refugees in the Allgau
is outraged by this case: "I lack any understanding that the family should be deported
The authorities are showing zero tolerance at the cost of humanity"
he claimed on Monday in an interview with the German daily "Schwäbischen Zeitung"
who has been dealing with the issue of refugees for twenty years
cannot understand the case of this and many other families
posing the question: "What is the meaning of these people who are so well integrated in Germany
to be deported to their hometowns where they are considered foreigners?"
Blerimi is working at the company "Dethleffs" in Isny
where he is highly appreciated by his colleagues
who is currently undergoing medical treatment
The children are continuing their education
which has been distributed to support the family online and has been signed by 1 supporters
as a collective deportation from the airport of Baden to Kosovo was foreseen on Thursday
It remains to be seen if the Muhaxheri family will also be in this area
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Annex of the former Radio Prishtina (first floor) George Bush pn
Elektronik Kuehlsystem Leutkirch GmBH (EKL AG) is an ISO9001 thermal solutions company based in Leutkirch
which has offered heatsinks to the European market since the mid 1990s
and EKL's recent outreach to the enthusiast market for quiet cooling components
explain why we have included this item in our English review
even though the unit is not available for sale in the US
This cooler doesn't include eight cylinders
This vendor has years of experience in the OEM heatsink market
but the V8 represents its first retail offering
The design is indeed reminiscent of the layout of a V8 engine
and its esthetics are intended to appeal to casemodders
the cooler's twelve SMD LEDs - which use a separate Molex connector for power - permit the cooler to emit a bright blue glow
Installing this cooler on a Socket 939 motherboard doesn't appear that difficult
Only two screws are needed to affix the cooler to the motherboard socket
Quick in theory: AMD users only need to fasten two screws
and other items for use with Sockets 478 and 775
But there is a catch to this simple-seeming task: it is an enormous pain to fasten the screws to the backplate
Even in a motherboard that has not yet been installed
it takes several minutes to find the right position for the screwdriver so that the screws don't start in at an incorrect angle
Those who persist in their efforts - and do not throw the cooler out the window from sheer frustration - will find that the unit is unshakably affixed to the motherboard
you must screw an additional bolt into the cooler to attach a plastic cover to the unit
Get Tom's Hardware's best news and in-depth reviews
A look under the V8's hood: how the cooler looks when mounted
Connecting power to the cooler involves two hook-ups: the fan uses a connector to attach to a standard motherboard fan header block
An additional lead provides power for the unit's blue LEDs
It's clear why these lights need their own power source: it takes 1.8 W to make them shine (the fan itself consumes less power!)
For die-hard casemodders: blue lights fascinate viewers
Tiny cooling fan-on-a-chip designed for phones to be deployed in AI data centers
Intel experimenting with direct liquid cooling for up to 1000W CPUs - package-level approach maximizes performance
Arrow Lake die shot shows off the details of Intel's chiplet-based design