Coverage

D&O Insurance

Expert-reviewed Updated: 2026-09-03 Expert-reviewed: 2026-09-04 (Guido Hesse, Hesse Group Holding AG) Version 0.3.0

D&O insurance (directors and officers liability) protects board members and senior executives against personal financial loss from alleged breaches of duty in their corporate roles.

Comparison profile

Trigger
Claims-made
Insured interest
Personal financial exposure of directors, officers and senior executives for alleged breach of duty in their corporate role, plus the company's own indemnification and securities-claim exposure.
Rating basis
Balance sheet size and turnover, Industry sector and geographic exposure, including US listing, Corporate structure and M&A activity, Claims history
Typical limits
A single aggregate limit per policy period, frequently layered across a primary policy and excess towers; multinational and listed companies commonly carry limits from a few million up to several hundred million CHF/EUR.
Typical deductibles
Retentions generally apply only to Side B/C claims paid by the company; Side A cover protecting individuals is usually retention-free.
Target segments
SME, Listed companies, Multinational, Non-profit organisations and foundations

Insured events

  • Breach of the duty of care / business judgment rule
  • Insolvency-related wrongful trading and creditor claims
  • Claims arising from M&A transactions and disclosure failures
  • Shareholder and securities claims (Side C)
  • Regulatory investigations and proceedings
  • ESG- and cyber-governance-related litigation

Key exclusions

  • Deliberate dishonest, fraudulent or criminal acts
  • Fines and penalties that are uninsurable by law
  • Prior known circumstances and pending litigation
  • Bodily injury and property damage (covered under other lines)
  • Insured-vs-insured claims, subject to carve-backs

Coverage structure

Side A protects the individuals directly where the company may not or cannot indemnify; Side B reimburses the company for its indemnification payments; Side C covers securities claims against the company itself. The core benefit is defence costs – they arise even for unfounded allegations.

Typical claim scenarios

Liability claims in the vicinity of insolvency, claims from M&A transactions, intra-board disputes, regulatory proceedings and, increasingly, litigation related to ESG statements and cyber governance.

Design considerations

Key points are the claims-made principle with extended reporting periods, continuity when changing insurers, severability clauses, and adequate limits relative to balance sheet size, stock exchange listing and US exposure.

Comparison and delineation

D&O and Organhaftpflichtversicherung denote the same product under two labels used in different markets and language regions; buyers should not purchase both, but should confirm which naming convention their programme uses. D&O is regularly complemented by employment practices liability insurance (EPLI), which closes the specific gap left by most D&O and general liability wordings for claims by employees over discriminatory or otherwise unlawful employment practices – a risk that is distinct from breach-of-duty claims against the individuals covered under Side A/B/C.