Konzernebene

Konzernebene is the level within a corporate group (Konzern) that coordinates, supervises, and controls the activities of its subsidiaries. It typically comprises the parent company and any central management units that operate across the group, and it functions as the strategic and financial hub of the organization. The Konzernebene sets the overall objectives, approves major investments, and allocates capital and resources to subsidiary entities.

Key responsibilities include group-wide governance, risk management, treasury and liquidity management, tax strategy, compliance, and the development and enforcement of common policies and standards. Central service units for finance, HR, IT, legal, and procurement often operate at this level to achieve economies of scale and to ensure consistency across the group. The Konzernebene also defines intercompany pricing and supervises transfers between group companies.

Financial reporting at the Konzernebene centers on the Konzernabschluss, the consolidated financial statements that present the financial position and results of the entire group according to applicable accounting standards (for example IFRS or national GAAP). This level aggregates the results of all subsidiaries and provides the basis for investor relations and regulatory reporting.

Relation to other levels: the Konzernebene sits above the operative businesses (Geschäftsebene) that run individual products or markets and below the top governance bodies of the group. Its composition and authority are defined by the group’s governance framework and may be concentrated in the management board of the parent company or equivalent bodies.