[et_pb_section fb_built=”1″ _builder_version=”4.16″ _module_preset=”default” custom_margin=”0px|0px||0px|false|false” custom_padding=”0px|0px||0px|false|false” da_disable_devices=”off|off|off” global_colors_info=”{}” da_is_popup=”off” da_exit_intent=”off” da_has_close=”on” da_alt_close=”off” da_dark_close=”off” da_not_modal=”on” da_is_singular=”off” da_with_loader=”off” da_has_shadow=”on”][et_pb_row column_structure=”1_2,1_2″ _builder_version=”4.16″ _module_preset=”default” width=”100%” global_colors_info=”{}”][et_pb_column type=”1_2″ _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][et_pb_text _builder_version=”4.24.3″ _module_preset=”default” global_colors_info=”{}”]<\/p>\n\n
[\/et_pb_text][\/et_pb_column][et_pb_column type=”1_2″ _builder_version=”4.16″ _module_preset=”default” background_color=”#A7C218″ global_colors_info=”{}”][et_pb_text module_class=”summarybox” _builder_version=”4.27.4″ _module_preset=”default” text_text_color=”#ffffff” text_font_size=”14px” text_line_height=”1em” vertical_offset_tablet=”0″ horizontal_offset_tablet=”0″ custom_padding=”10px|10px|10px|10px|false|false” z_index_tablet=”0″ text_text_shadow_horizontal_length_tablet=”0px” text_text_shadow_vertical_length_tablet=”0px” text_text_shadow_blur_strength_tablet=”1px” link_text_shadow_horizontal_length_tablet=”0px” link_text_shadow_vertical_length_tablet=”0px” link_text_shadow_blur_strength_tablet=”1px” ul_text_shadow_horizontal_length_tablet=”0px” ul_text_shadow_vertical_length_tablet=”0px” ul_text_shadow_blur_strength_tablet=”1px” ol_text_shadow_horizontal_length_tablet=”0px” ol_text_shadow_vertical_length_tablet=”0px” ol_text_shadow_blur_strength_tablet=”1px” quote_text_shadow_horizontal_length_tablet=”0px” quote_text_shadow_vertical_length_tablet=”0px” quote_text_shadow_blur_strength_tablet=”1px” header_text_shadow_horizontal_length_tablet=”0px” header_text_shadow_vertical_length_tablet=”0px” header_text_shadow_blur_strength_tablet=”1px” header_2_text_shadow_horizontal_length_tablet=”0px” header_2_text_shadow_vertical_length_tablet=”0px” header_2_text_shadow_blur_strength_tablet=”1px” header_3_text_shadow_horizontal_length_tablet=”0px” header_3_text_shadow_vertical_length_tablet=”0px” header_3_text_shadow_blur_strength_tablet=”1px” header_4_text_shadow_horizontal_length_tablet=”0px” header_4_text_shadow_vertical_length_tablet=”0px” header_4_text_shadow_blur_strength_tablet=”1px” header_5_text_shadow_horizontal_length_tablet=”0px” header_5_text_shadow_vertical_length_tablet=”0px” header_5_text_shadow_blur_strength_tablet=”1px” header_6_text_shadow_horizontal_length_tablet=”0px” header_6_text_shadow_vertical_length_tablet=”0px” header_6_text_shadow_blur_strength_tablet=”1px” box_shadow_horizontal_tablet=”0px” box_shadow_vertical_tablet=”0px” box_shadow_blur_tablet=”40px” box_shadow_spread_tablet=”0px” global_colors_info=”{}”]<\/p>\n
KEY TAKEAWAYS<\/strong><\/p>\n [\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=”4.16″ _module_preset=”default” width=”100%” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][et_pb_text _builder_version=”4.27.4″ _module_preset=”default” vertical_offset_tablet=”0″ horizontal_offset_tablet=”0″ z_index_tablet=”0″ text_text_shadow_horizontal_length_tablet=”0px” text_text_shadow_vertical_length_tablet=”0px” text_text_shadow_blur_strength_tablet=”1px” link_text_shadow_horizontal_length_tablet=”0px” link_text_shadow_vertical_length_tablet=”0px” link_text_shadow_blur_strength_tablet=”1px” ul_text_shadow_horizontal_length_tablet=”0px” ul_text_shadow_vertical_length_tablet=”0px” ul_text_shadow_blur_strength_tablet=”1px” ol_text_shadow_horizontal_length_tablet=”0px” ol_text_shadow_vertical_length_tablet=”0px” ol_text_shadow_blur_strength_tablet=”1px” quote_text_shadow_horizontal_length_tablet=”0px” quote_text_shadow_vertical_length_tablet=”0px” quote_text_shadow_blur_strength_tablet=”1px” header_text_shadow_horizontal_length_tablet=”0px” header_text_shadow_vertical_length_tablet=”0px” header_text_shadow_blur_strength_tablet=”1px” header_2_text_shadow_horizontal_length_tablet=”0px” header_2_text_shadow_vertical_length_tablet=”0px” header_2_text_shadow_blur_strength_tablet=”1px” header_3_text_shadow_horizontal_length_tablet=”0px” header_3_text_shadow_vertical_length_tablet=”0px” header_3_text_shadow_blur_strength_tablet=”1px” header_4_text_shadow_horizontal_length_tablet=”0px” header_4_text_shadow_vertical_length_tablet=”0px” header_4_text_shadow_blur_strength_tablet=”1px” header_5_text_shadow_horizontal_length_tablet=”0px” header_5_text_shadow_vertical_length_tablet=”0px” header_5_text_shadow_blur_strength_tablet=”1px” header_6_text_shadow_horizontal_length_tablet=”0px” header_6_text_shadow_vertical_length_tablet=”0px” header_6_text_shadow_blur_strength_tablet=”1px” box_shadow_horizontal_tablet=”0px” box_shadow_vertical_tablet=”0px” box_shadow_blur_tablet=”40px” box_shadow_spread_tablet=”0px” global_colors_info=”{}”]<\/p>\n Do you need an overview of the implementation of the CSRD directive in Germany? How is the EU directive specifically transformed into German law and implemented? We explain what the CSRD Implementation Act entails and outline what companies will need to consider in the future regarding sustainability reporting.<\/em><\/p>\n The introduction of the Corporate Sustainability Reporting Directive (CSRD) marks a significant turning point in the sustainability reporting of European companies. It was adopted by the EU Parliament in November 2022 and requires companies to transparently and comprehensively disclose<\/strong> their sustainability efforts.<\/p>\n A total of 49,000 companies across the EU will be subject to the sustainability reporting obligation under the ESRS standards<\/a> as part of the CSRD. Many companies based in Germany are currently examining the latest developments regarding the CSRD Implementation Act<\/strong> in Germany.<\/p>\n The CSRD directive of the EU primarily serves as a framework requirement<\/strong> for individual member states<\/strong>, as directives cannot be directly applied at the European level in each country. The concrete design of national laws is the responsibility of the individual countries, although EU directives are legally binding.<\/p>\n The introduction of the CSRD presents Germany with the challenge of translating these extensive EU regulations into national (i.e., German) law. To address this, the Federal Ministry of Justice (Bundesministerium f\u00fcr Justiz) presented the draft bill for the CSRD Implementation Act<\/strong> on March 22, 2024<\/strong>.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n [\/et_pb_text][et_pb_text module_class=”importantbox” _builder_version=”4.27.4″ _module_preset=”default” text_text_color=”#ffffff” link_text_color=”#ffffff” background_color=”#008CC5″ vertical_offset_tablet=”0″ horizontal_offset_tablet=”0″ custom_padding=”10px|10px|10px|10px|false|false” z_index_tablet=”0″ text_text_shadow_horizontal_length_tablet=”0px” text_text_shadow_vertical_length_tablet=”0px” text_text_shadow_blur_strength_tablet=”1px” link_text_shadow_horizontal_length_tablet=”0px” link_text_shadow_vertical_length_tablet=”0px” link_text_shadow_blur_strength_tablet=”1px” ul_text_shadow_horizontal_length_tablet=”0px” ul_text_shadow_vertical_length_tablet=”0px” ul_text_shadow_blur_strength_tablet=”1px” ol_text_shadow_horizontal_length_tablet=”0px” ol_text_shadow_vertical_length_tablet=”0px” ol_text_shadow_blur_strength_tablet=”1px” quote_text_shadow_horizontal_length_tablet=”0px” quote_text_shadow_vertical_length_tablet=”0px” quote_text_shadow_blur_strength_tablet=”1px” header_text_shadow_horizontal_length_tablet=”0px” header_text_shadow_vertical_length_tablet=”0px” header_text_shadow_blur_strength_tablet=”1px” header_2_text_shadow_horizontal_length_tablet=”0px” header_2_text_shadow_vertical_length_tablet=”0px” header_2_text_shadow_blur_strength_tablet=”1px” header_3_text_shadow_horizontal_length_tablet=”0px” header_3_text_shadow_vertical_length_tablet=”0px” header_3_text_shadow_blur_strength_tablet=”1px” header_4_text_shadow_horizontal_length_tablet=”0px” header_4_text_shadow_vertical_length_tablet=”0px” header_4_text_shadow_blur_strength_tablet=”1px” header_5_text_shadow_horizontal_length_tablet=”0px” header_5_text_shadow_vertical_length_tablet=”0px” header_5_text_shadow_blur_strength_tablet=”1px” header_6_text_shadow_horizontal_length_tablet=”0px” header_6_text_shadow_vertical_length_tablet=”0px” header_6_text_shadow_blur_strength_tablet=”1px” box_shadow_horizontal_tablet=”0px” box_shadow_vertical_tablet=”0px” box_shadow_blur_tablet=”40px” box_shadow_spread_tablet=”0px” global_colors_info=”{}”]<\/p>\n The CSRD Implementation Act<\/strong> is not intended to implement any measures into national law that go beyond the requirements of the CSRD.<\/p>\n [\/et_pb_text][et_pb_text _builder_version=”4.27.4″ _module_preset=”default” vertical_offset_tablet=”0″ horizontal_offset_tablet=”0″ z_index_tablet=”0″ text_text_shadow_horizontal_length_tablet=”0px” text_text_shadow_vertical_length_tablet=”0px” text_text_shadow_blur_strength_tablet=”1px” link_text_shadow_horizontal_length_tablet=”0px” link_text_shadow_vertical_length_tablet=”0px” link_text_shadow_blur_strength_tablet=”1px” ul_text_shadow_horizontal_length_tablet=”0px” ul_text_shadow_vertical_length_tablet=”0px” ul_text_shadow_blur_strength_tablet=”1px” ol_text_shadow_horizontal_length_tablet=”0px” ol_text_shadow_vertical_length_tablet=”0px” ol_text_shadow_blur_strength_tablet=”1px” quote_text_shadow_horizontal_length_tablet=”0px” quote_text_shadow_vertical_length_tablet=”0px” quote_text_shadow_blur_strength_tablet=”1px” header_text_shadow_horizontal_length_tablet=”0px” header_text_shadow_vertical_length_tablet=”0px” header_text_shadow_blur_strength_tablet=”1px” header_2_text_shadow_horizontal_length_tablet=”0px” header_2_text_shadow_vertical_length_tablet=”0px” header_2_text_shadow_blur_strength_tablet=”1px” header_3_text_shadow_horizontal_length_tablet=”0px” header_3_text_shadow_vertical_length_tablet=”0px” header_3_text_shadow_blur_strength_tablet=”1px” header_4_text_shadow_horizontal_length_tablet=”0px” header_4_text_shadow_vertical_length_tablet=”0px” header_4_text_shadow_blur_strength_tablet=”1px” header_5_text_shadow_horizontal_length_tablet=”0px” header_5_text_shadow_vertical_length_tablet=”0px” header_5_text_shadow_blur_strength_tablet=”1px” header_6_text_shadow_horizontal_length_tablet=”0px” header_6_text_shadow_vertical_length_tablet=”0px” header_6_text_shadow_blur_strength_tablet=”1px” box_shadow_horizontal_tablet=”0px” box_shadow_vertical_tablet=”0px” box_shadow_blur_tablet=”40px” box_shadow_spread_tablet=”0px” global_colors_info=”{}”]<\/p>\n This national law includes significant<\/strong> amendments<\/strong> to the Commercial Code (HGB)<\/strong> to incorporate the requirements of the CSRD directives and ensure their implementation in Germany.<\/p>\n Among the most important changes are expanded reporting obligations on sustainability aspects<\/strong>, which must now also be reflected in companies\u2019 management reports<\/strong>. This means that companies will need to disclose not only their financial data but also their impact on the environment and society<\/strong> in detail.<\/p>\n The use of ESRS as the reporting standard<\/strong> will become the norm to ensure uniform and comparable reporting<\/strong> across the EU.<\/p>\n The introduction of the CSRD<\/strong> and its transposition into German law present companies in Germany with various challenges and additional administrative burdens<\/strong>. In addition to financial performance, companies must now increasingly focus on reporting their environmental and social impacts<\/strong> as part of their disclosure obligations.<\/p>\n [\/et_pb_text][et_pb_text module_class=”importantbox” _builder_version=”4.27.4″ _module_preset=”default” text_text_color=”#ffffff” link_text_color=”#ffffff” background_color=”#008CC5″ vertical_offset_tablet=”0″ horizontal_offset_tablet=”0″ custom_padding=”10px|10px|10px|10px|false|false” z_index_tablet=”0″ text_text_shadow_horizontal_length_tablet=”0px” text_text_shadow_vertical_length_tablet=”0px” text_text_shadow_blur_strength_tablet=”1px” link_text_shadow_horizontal_length_tablet=”0px” link_text_shadow_vertical_length_tablet=”0px” link_text_shadow_blur_strength_tablet=”1px” ul_text_shadow_horizontal_length_tablet=”0px” ul_text_shadow_vertical_length_tablet=”0px” ul_text_shadow_blur_strength_tablet=”1px” ol_text_shadow_horizontal_length_tablet=”0px” ol_text_shadow_vertical_length_tablet=”0px” ol_text_shadow_blur_strength_tablet=”1px” quote_text_shadow_horizontal_length_tablet=”0px” quote_text_shadow_vertical_length_tablet=”0px” quote_text_shadow_blur_strength_tablet=”1px” header_text_shadow_horizontal_length_tablet=”0px” header_text_shadow_vertical_length_tablet=”0px” header_text_shadow_blur_strength_tablet=”1px” header_2_text_shadow_horizontal_length_tablet=”0px” header_2_text_shadow_vertical_length_tablet=”0px” header_2_text_shadow_blur_strength_tablet=”1px” header_3_text_shadow_horizontal_length_tablet=”0px” header_3_text_shadow_vertical_length_tablet=”0px” header_3_text_shadow_blur_strength_tablet=”1px” header_4_text_shadow_horizontal_length_tablet=”0px” header_4_text_shadow_vertical_length_tablet=”0px” header_4_text_shadow_blur_strength_tablet=”1px” header_5_text_shadow_horizontal_length_tablet=”0px” header_5_text_shadow_vertical_length_tablet=”0px” header_5_text_shadow_blur_strength_tablet=”1px” header_6_text_shadow_horizontal_length_tablet=”0px” header_6_text_shadow_vertical_length_tablet=”0px” header_6_text_shadow_blur_strength_tablet=”1px” box_shadow_horizontal_tablet=”0px” box_shadow_vertical_tablet=”0px” box_shadow_blur_tablet=”40px” box_shadow_spread_tablet=”0px” global_colors_info=”{}”]<\/p>\n Are you interested in how companies can successfully implement the CSRD<\/a> or in the topic of CSRD<\/strong> in general? Then we recommend diving deeper into the subject by reading our comprehensive CSRD whitepaper<\/strong><\/a>.<\/p>\n [\/et_pb_text][et_pb_text _builder_version=”4.27.4″ _module_preset=”default” vertical_offset_tablet=”0″ horizontal_offset_tablet=”0″ z_index_tablet=”0″ text_text_shadow_horizontal_length_tablet=”0px” text_text_shadow_vertical_length_tablet=”0px” text_text_shadow_blur_strength_tablet=”1px” link_text_shadow_horizontal_length_tablet=”0px” link_text_shadow_vertical_length_tablet=”0px” link_text_shadow_blur_strength_tablet=”1px” ul_text_shadow_horizontal_length_tablet=”0px” ul_text_shadow_vertical_length_tablet=”0px” ul_text_shadow_blur_strength_tablet=”1px” ol_text_shadow_horizontal_length_tablet=”0px” ol_text_shadow_vertical_length_tablet=”0px” ol_text_shadow_blur_strength_tablet=”1px” quote_text_shadow_horizontal_length_tablet=”0px” quote_text_shadow_vertical_length_tablet=”0px” quote_text_shadow_blur_strength_tablet=”1px” header_text_shadow_horizontal_length_tablet=”0px” header_text_shadow_vertical_length_tablet=”0px” header_text_shadow_blur_strength_tablet=”1px” header_2_text_shadow_horizontal_length_tablet=”0px” header_2_text_shadow_vertical_length_tablet=”0px” header_2_text_shadow_blur_strength_tablet=”1px” header_3_text_shadow_horizontal_length_tablet=”0px” header_3_text_shadow_vertical_length_tablet=”0px” header_3_text_shadow_blur_strength_tablet=”1px” header_4_text_shadow_horizontal_length_tablet=”0px” header_4_text_shadow_vertical_length_tablet=”0px” header_4_text_shadow_blur_strength_tablet=”1px” header_5_text_shadow_horizontal_length_tablet=”0px” header_5_text_shadow_vertical_length_tablet=”0px” header_5_text_shadow_blur_strength_tablet=”1px” header_6_text_shadow_horizontal_length_tablet=”0px” header_6_text_shadow_vertical_length_tablet=”0px” header_6_text_shadow_blur_strength_tablet=”1px” box_shadow_horizontal_tablet=”0px” box_shadow_vertical_tablet=”0px” box_shadow_blur_tablet=”40px” box_shadow_spread_tablet=”0px” global_colors_info=”{}”]<\/p>\n It is therefore necessary to adapt and expand reporting processes<\/strong> to meet the new requirements introduced by the CSRD Implementation Act<\/strong> in Germany.<\/p>\n However, the resulting opportunities<\/strong> should not be overlooked\u2014improving sustainability practices<\/strong> can create competitive advantages<\/strong> and enhance a company\u2019s image. Learn more about how companies can benefit<\/strong> from the CSRD reporting obligation<\/strong><\/a>.<\/p>\n What do companies in Germany need to consider for CSRD Implementation? First and foremost, as mentioned earlier, companies must comply with the European Sustainability Reporting Standards (ESRS)<\/strong>, which have been in effect since July 2023<\/strong>, when preparing their reports.<\/p>\n These standards define how companies must report on a wide range of sustainability topics, including climate change, biodiversity, and social conditions<\/strong>.<\/p>\n Another key requirement of the CSRD<\/strong> is conducting a materiality assessment<\/strong>. This assessment serves as the foundation for the CSRD report<\/strong> and helps companies identify and prioritize the sustainability topics most relevant to them.<\/p>\n Additionally, considering double materiality<\/strong> is essential for the successful implementation of the CSRD directives<\/strong> in Germany. Companies must assess and report on both the financial impact of sustainability issues<\/strong> and their social and environmental impacts<\/strong>. This requires a thorough analysis<\/strong> of the effects of business activities that go beyond traditional business models.<\/p>\n See these changes as part of a broader trend toward more transparency and accountability <\/strong>in corporate governance. They reflect the growing awareness that sustainable action is not only an ethical obligation but also fundamental to long-term business success<\/strong>.<\/p>\n The implementation of the CSRD directive<\/strong> in Germany has some unique characteristics that distinguish it from other EU countries<\/strong>.<\/p>\n The directive is directly integrated by adapting the accounting regulations<\/strong> in the German Commercial Code (HGB)<\/strong>. Additionally, Germany goes beyond EU requirements<\/strong> by including medium-sized companies with significant societal relevance<\/strong> in the reporting obligation.<\/p>\n The audit requirements<\/strong> for sustainability reports in Germany are particularly strict. Furthermore, a strong stakeholder orientation<\/strong> encourages comprehensive and detailed reporting<\/strong>. The Federal Ministry of Justice<\/strong> aims to implement the CSRD efficiently, considering the tight deadlines<\/strong> and complex EU regulations<\/strong>.<\/p>\n Following the publication of the draft bill<\/strong> for CSRD implementation in Germany, various stakeholders have expressed criticism. More than 80 statements<\/strong> have been published on the Federal Ministry’s website<\/strong>.<\/p>\n A key issue is external auditing<\/strong>: The draft bill proposes that, in addition to financial auditors, other certified auditors and accredited examiners should be allowed to conduct sustainability audits. This measure is intended to avoid capacity bottlenecks<\/strong> and open up the audit market<\/strong>.<\/p>\n At the same time, a high quality standard<\/strong> is to be ensured through accreditation<\/strong>. However, incorporating these changes into the German Commercial Code (HGB)<\/strong> is highly complex, requiring the introduction of numerous new legal provisions<\/strong>.<\/p>\n It is not surprising that some affected companies view this development with skepticism<\/strong>. Many prefer audits to be conducted exclusively by financial auditors<\/strong>.<\/p>\n [\/et_pb_text][et_pb_text module_class=”importantbox” _builder_version=”4.27.4″ _module_preset=”default” text_text_color=”#ffffff” link_text_color=”#ffffff” background_color=”#008CC5″ vertical_offset_tablet=”0″ horizontal_offset_tablet=”0″ custom_padding=”10px|10px|10px|10px|false|false” z_index_tablet=”0″ text_text_shadow_horizontal_length_tablet=”0px” text_text_shadow_vertical_length_tablet=”0px” text_text_shadow_blur_strength_tablet=”1px” link_text_shadow_horizontal_length_tablet=”0px” link_text_shadow_vertical_length_tablet=”0px” link_text_shadow_blur_strength_tablet=”1px” ul_text_shadow_horizontal_length_tablet=”0px” ul_text_shadow_vertical_length_tablet=”0px” ul_text_shadow_blur_strength_tablet=”1px” ol_text_shadow_horizontal_length_tablet=”0px” ol_text_shadow_vertical_length_tablet=”0px” ol_text_shadow_blur_strength_tablet=”1px” quote_text_shadow_horizontal_length_tablet=”0px” quote_text_shadow_vertical_length_tablet=”0px” quote_text_shadow_blur_strength_tablet=”1px” header_text_shadow_horizontal_length_tablet=”0px” header_text_shadow_vertical_length_tablet=”0px” header_text_shadow_blur_strength_tablet=”1px” header_2_text_shadow_horizontal_length_tablet=”0px” header_2_text_shadow_vertical_length_tablet=”0px” header_2_text_shadow_blur_strength_tablet=”1px” header_3_text_shadow_horizontal_length_tablet=”0px” header_3_text_shadow_vertical_length_tablet=”0px” header_3_text_shadow_blur_strength_tablet=”1px” header_4_text_shadow_horizontal_length_tablet=”0px” header_4_text_shadow_vertical_length_tablet=”0px” header_4_text_shadow_blur_strength_tablet=”1px” header_5_text_shadow_horizontal_length_tablet=”0px” header_5_text_shadow_vertical_length_tablet=”0px” header_5_text_shadow_blur_strength_tablet=”1px” header_6_text_shadow_horizontal_length_tablet=”0px” header_6_text_shadow_vertical_length_tablet=”0px” header_6_text_shadow_blur_strength_tablet=”1px” box_shadow_horizontal_tablet=”0px” box_shadow_vertical_tablet=”0px” box_shadow_blur_tablet=”40px” box_shadow_spread_tablet=”0px” global_colors_info=”{}”]<\/p>\n The implementation of the CSRD directive in Germany results in additional compliance costs<\/strong> for businesses, estimated at \u20ac748 million<\/strong> as a one-time expense<\/strong> and \u20ac1.4 billion annually<\/strong>. The introduction is being carried out in stages<\/strong>, with a lower burden for the 2024 financial year, which will gradually increase until 2028<\/strong>.<\/p>\n [\/et_pb_text][et_pb_text _builder_version=”4.27.4″ _module_preset=”default” vertical_offset_tablet=”0″ horizontal_offset_tablet=”0″ z_index_tablet=”0″ text_text_shadow_horizontal_length_tablet=”0px” text_text_shadow_vertical_length_tablet=”0px” text_text_shadow_blur_strength_tablet=”1px” link_text_shadow_horizontal_length_tablet=”0px” link_text_shadow_vertical_length_tablet=”0px” link_text_shadow_blur_strength_tablet=”1px” ul_text_shadow_horizontal_length_tablet=”0px” ul_text_shadow_vertical_length_tablet=”0px” ul_text_shadow_blur_strength_tablet=”1px” ol_text_shadow_horizontal_length_tablet=”0px” ol_text_shadow_vertical_length_tablet=”0px” ol_text_shadow_blur_strength_tablet=”1px” quote_text_shadow_horizontal_length_tablet=”0px” quote_text_shadow_vertical_length_tablet=”0px” quote_text_shadow_blur_strength_tablet=”1px” header_text_shadow_horizontal_length_tablet=”0px” header_text_shadow_vertical_length_tablet=”0px” header_text_shadow_blur_strength_tablet=”1px” header_2_text_shadow_horizontal_length_tablet=”0px” header_2_text_shadow_vertical_length_tablet=”0px” header_2_text_shadow_blur_strength_tablet=”1px” header_3_text_shadow_horizontal_length_tablet=”0px” header_3_text_shadow_vertical_length_tablet=”0px” header_3_text_shadow_blur_strength_tablet=”1px” header_4_text_shadow_horizontal_length_tablet=”0px” header_4_text_shadow_vertical_length_tablet=”0px” header_4_text_shadow_blur_strength_tablet=”1px” header_5_text_shadow_horizontal_length_tablet=”0px” header_5_text_shadow_vertical_length_tablet=”0px” header_5_text_shadow_blur_strength_tablet=”1px” header_6_text_shadow_horizontal_length_tablet=”0px” header_6_text_shadow_vertical_length_tablet=”0px” header_6_text_shadow_blur_strength_tablet=”1px” box_shadow_horizontal_tablet=”0px” box_shadow_vertical_tablet=”0px” box_shadow_blur_tablet=”40px” box_shadow_spread_tablet=”0px” global_colors_info=”{}”]<\/p>\n Another widely discussed topic in the published statements is the amendment to the Supply Chain Due Diligence Act (LkSG)<\/strong>. Many stakeholders consider this amendment to be poorly executed in terms of transposing the CSRD into German law<\/strong>.<\/p>\n According to the draft bill (RefE)<\/strong>, companies may omit the due diligence report<\/strong> if they prepare and publish a sustainability report in accordance with the German Commercial Code (HGB). The report must either be mandatory or voluntary<\/strong>, fulfill all formal requirements of a mandatory report, and undergo external auditing. Statements from business associations welcome this provision, whereas human rights and environmental organizations<\/strong> view it critically.<\/p>\n Another point of criticism in this context is the reporting deadlines<\/strong> set in the draft bill. Some stakeholders have called for deadline adjustments for preparing sustainability reports. Under the current legal framework, reports must be submitted by April 30, 2024. However, the BAFA (Federal Office for Economic Affairs and Export Control)<\/strong> has already announced that reports will only be reviewed starting January 1, 2025<\/strong>. This means that the provision in the draft bill has already been de facto adopted<\/strong>.<\/p>\n One key issue is differences between the CSRD and the draft bill<\/strong>. Some stakeholders highlight that, under CSRD regulations, sustainability reporting in the management report should only cover the most important intangible resources. Many statements also emphasize the high implementation burden<\/strong> and call for bureaucratic relief<\/strong>.<\/p>\n The draft bill<\/strong> also goes beyond CSRD requirements in employee representation<\/strong>. It mandates that employee representatives be involved in the preparation<\/strong> of the sustainability report rather than merely being informed<\/strong>. Critics argue that this provision should be reconsidered and that Germany should implement the CSRD on a 1:1 basis<\/strong>.<\/p>\n Another concern is the different scope of consolidation for sustainability reporting compared to financial reporting<\/strong>. Under the draft bill, subsidiaries<\/strong> that are not financially significant<\/strong> and are excluded from the consolidated financial report must still be included in the sustainability report if they are deemed material from a sustainability perspective. To avoid inconsistent information and misleading conclusions<\/strong>, critics argue that the scope of sustainability reporting <\/strong>should align with financial reporting<\/strong>.<\/p>\n Finally, many stakeholders call for a stronger integration of sustainability and financial reporting<\/strong> in the final CSRD Implementation Act<\/strong>. This demand is reinforced by calls for more cross-referencing options<\/strong> and criticism of the exemption from reporting non-financial performance indicators.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n [\/et_pb_text][et_pb_text module_class=”importantbox” _builder_version=”4.27.4″ _module_preset=”default” text_text_color=”#ffffff” link_text_color=”#ffffff” background_color=”#008CC5″ vertical_offset_tablet=”0″ horizontal_offset_tablet=”0″ min_height=”169px” custom_padding=”10px|10px|10px|10px|false|false” z_index_tablet=”0″ text_text_shadow_horizontal_length_tablet=”0px” text_text_shadow_vertical_length_tablet=”0px” text_text_shadow_blur_strength_tablet=”1px” link_text_shadow_horizontal_length_tablet=”0px” link_text_shadow_vertical_length_tablet=”0px” link_text_shadow_blur_strength_tablet=”1px” ul_text_shadow_horizontal_length_tablet=”0px” ul_text_shadow_vertical_length_tablet=”0px” ul_text_shadow_blur_strength_tablet=”1px” ol_text_shadow_horizontal_length_tablet=”0px” ol_text_shadow_vertical_length_tablet=”0px” ol_text_shadow_blur_strength_tablet=”1px” quote_text_shadow_horizontal_length_tablet=”0px” quote_text_shadow_vertical_length_tablet=”0px” quote_text_shadow_blur_strength_tablet=”1px” header_text_shadow_horizontal_length_tablet=”0px” header_text_shadow_vertical_length_tablet=”0px” header_text_shadow_blur_strength_tablet=”1px” header_2_text_shadow_horizontal_length_tablet=”0px” header_2_text_shadow_vertical_length_tablet=”0px” header_2_text_shadow_blur_strength_tablet=”1px” header_3_text_shadow_horizontal_length_tablet=”0px” header_3_text_shadow_vertical_length_tablet=”0px” header_3_text_shadow_blur_strength_tablet=”1px” header_4_text_shadow_horizontal_length_tablet=”0px” header_4_text_shadow_vertical_length_tablet=”0px” header_4_text_shadow_blur_strength_tablet=”1px” header_5_text_shadow_horizontal_length_tablet=”0px” header_5_text_shadow_vertical_length_tablet=”0px” header_5_text_shadow_blur_strength_tablet=”1px” header_6_text_shadow_horizontal_length_tablet=”0px” header_6_text_shadow_vertical_length_tablet=”0px” header_6_text_shadow_blur_strength_tablet=”1px” box_shadow_horizontal_tablet=”0px” box_shadow_vertical_tablet=”0px” box_shadow_blur_tablet=”40px” box_shadow_spread_tablet=”0px” global_colors_info=”{}”]<\/p>\n We would like to inform you that, due to the draft bill (RefE)<\/strong>, the reporting process<\/strong> for the Supply Chain Due Diligence Act (LkSG)<\/strong> has now been paused<\/strong>, and the reporting obligation has been temporarily suspended<\/strong> to prevent companies from having to submit duplicate reports.<\/p>\n [\/et_pb_text][et_pb_text _builder_version=”4.27.4″ _module_preset=”default” vertical_offset_tablet=”0″ horizontal_offset_tablet=”0″ z_index_tablet=”0″ text_text_shadow_horizontal_length_tablet=”0px” text_text_shadow_vertical_length_tablet=”0px” text_text_shadow_blur_strength_tablet=”1px” link_text_shadow_horizontal_length_tablet=”0px” link_text_shadow_vertical_length_tablet=”0px” link_text_shadow_blur_strength_tablet=”1px” ul_text_shadow_horizontal_length_tablet=”0px” ul_text_shadow_vertical_length_tablet=”0px” ul_text_shadow_blur_strength_tablet=”1px” ol_text_shadow_horizontal_length_tablet=”0px” ol_text_shadow_vertical_length_tablet=”0px” ol_text_shadow_blur_strength_tablet=”1px” quote_text_shadow_horizontal_length_tablet=”0px” quote_text_shadow_vertical_length_tablet=”0px” quote_text_shadow_blur_strength_tablet=”1px” header_text_shadow_horizontal_length_tablet=”0px” header_text_shadow_vertical_length_tablet=”0px” header_text_shadow_blur_strength_tablet=”1px” header_2_text_shadow_horizontal_length_tablet=”0px” header_2_text_shadow_vertical_length_tablet=”0px” header_2_text_shadow_blur_strength_tablet=”1px” header_3_text_shadow_horizontal_length_tablet=”0px” header_3_text_shadow_vertical_length_tablet=”0px” header_3_text_shadow_blur_strength_tablet=”1px” header_4_text_shadow_horizontal_length_tablet=”0px” header_4_text_shadow_vertical_length_tablet=”0px” header_4_text_shadow_blur_strength_tablet=”1px” header_5_text_shadow_horizontal_length_tablet=”0px” header_5_text_shadow_vertical_length_tablet=”0px” header_5_text_shadow_blur_strength_tablet=”1px” header_6_text_shadow_horizontal_length_tablet=”0px” header_6_text_shadow_vertical_length_tablet=”0px” header_6_text_shadow_blur_strength_tablet=”1px” box_shadow_horizontal_tablet=”0px” box_shadow_vertical_tablet=”0px” box_shadow_blur_tablet=”40px” box_shadow_spread_tablet=”0px” global_colors_info=”{}”]<\/p>\n The CSRD implementation<\/strong> in Germany is accompanied by the adoption of laws, regulations, and other legal instruments at the national level.<\/p>\n These laws specify<\/strong> the<\/strong> provisions of the EU directive<\/strong> and integrate them into the existing national legal system. Unlike the EU directive, the national laws and regulations resulting from the implementation are directly applicable<\/strong> in each respective country. Companies and individuals are required to comply with these national regulations. Given that the rules and guidelines at the EU level are already highly complex, it is important that this complexity is not further increased for companies based in Germany.<\/p>\n With the CSRD Implementation Act<\/strong>, which includes significant amendments to the German Commercial Code (HGB), companies will be required to expand their reporting on environmental, social, and governance (ESG) aspects. This not only requires an adjustment to reporting processes<\/strong> but also presents an opportunity to sustainably strengthen the company’s image and strategically position itself better.<\/p>\n It is clear that the Corporate Sustainability Reporting Directive (CSRD) <\/em>is far more than just a bureaucratic hurdle, and medium-sized companies should view the CSRD reporting obligation as an opportunity to prepare for the future and improve their market position<\/strong>. Learn more in another article about how to get started with integrating sustainability into your company<\/a>.<\/p>\n There may be differences in implementation across individual EU member states<\/strong>, as national-specific needs<\/strong> are taken into account when transposing the directive into national law.<\/p>\n [\/et_pb_text][et_pb_accordion toggle_icon=”%%36%%” _builder_version=”4.27.4″ vertical_offset_tablet=”0″ horizontal_offset_tablet=”0″ z_index_tablet=”0″ toggle_text_shadow_horizontal_length_tablet=”0px” toggle_text_shadow_vertical_length_tablet=”0px” toggle_text_shadow_blur_strength_tablet=”1px” closed_toggle_text_shadow_horizontal_length_tablet=”0px” closed_toggle_text_shadow_vertical_length_tablet=”0px” closed_toggle_text_shadow_blur_strength_tablet=”1px” body_text_shadow_horizontal_length_tablet=”0px” body_text_shadow_vertical_length_tablet=”0px” body_text_shadow_blur_strength_tablet=”1px” body_link_text_shadow_horizontal_length_tablet=”0px” 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vertical_offset_phone=”0″ horizontal_offset_tablet=”0″ horizontal_offset_phone=”0″ background_color_gradient_direction_tablet=”180deg” background_color_gradient_direction_phone=”180deg” background_color_gradient_stops_tablet=”#2b87da 0%|#29c4a9 100%” background_color_gradient_stops_phone=”#2b87da 0%|#29c4a9 100%” background_color_gradient_start_position_tablet=”0%” background_color_gradient_start_position_phone=”0%” background_color_gradient_end_position_tablet=”100%” background_color_gradient_end_position_phone=”100%” z_index_tablet=”1″ z_index_phone=”1″ hover_transition_duration_tablet=”300ms” hover_transition_duration_phone=”300ms” hover_transition_delay_tablet=”0ms” hover_transition_delay_phone=”0ms” body_text_shadow_horizontal_length_tablet=”0px” body_text_shadow_horizontal_length_phone=”0px” body_text_shadow_vertical_length_tablet=”0px” body_text_shadow_vertical_length_phone=”0px” body_text_shadow_blur_strength_tablet=”1px” body_text_shadow_blur_strength_phone=”1px” body_link_text_shadow_horizontal_length_tablet=”0px” body_link_text_shadow_horizontal_length_phone=”0px” body_link_text_shadow_vertical_length_tablet=”0px” body_link_text_shadow_vertical_length_phone=”0px” body_link_text_shadow_blur_strength_tablet=”1px” body_link_text_shadow_blur_strength_phone=”1px” body_ul_text_shadow_horizontal_length_tablet=”0px” body_ul_text_shadow_horizontal_length_phone=”0px” body_ul_text_shadow_vertical_length_tablet=”0px” body_ul_text_shadow_vertical_length_phone=”0px” body_ul_text_shadow_blur_strength_tablet=”1px” body_ul_text_shadow_blur_strength_phone=”1px” body_ol_text_shadow_horizontal_length_tablet=”0px” body_ol_text_shadow_horizontal_length_phone=”0px” body_ol_text_shadow_vertical_length_tablet=”0px” body_ol_text_shadow_vertical_length_phone=”0px” body_ol_text_shadow_blur_strength_tablet=”1px” body_ol_text_shadow_blur_strength_phone=”1px” body_quote_text_shadow_horizontal_length_tablet=”0px” body_quote_text_shadow_horizontal_length_phone=”0px” body_quote_text_shadow_vertical_length_tablet=”0px” body_quote_text_shadow_vertical_length_phone=”0px” body_quote_text_shadow_blur_strength_tablet=”1px” body_quote_text_shadow_blur_strength_phone=”1px” box_shadow_horizontal_tablet=”0px” box_shadow_horizontal_phone=”0px” box_shadow_vertical_tablet=”0px” box_shadow_vertical_phone=”0px” box_shadow_blur_tablet=”40px” box_shadow_blur_phone=”40px” box_shadow_spread_tablet=”0px” box_shadow_spread_phone=”0px” text_shadow_horizontal_length_tablet=”0px” text_shadow_horizontal_length_phone=”0px” text_shadow_vertical_length_tablet=”0px” text_shadow_vertical_length_phone=”0px” text_shadow_blur_strength_tablet=”1px” text_shadow_blur_strength_phone=”1px” global_colors_info=”{}” toggle_text_shadow_horizontal_length_tablet=”0px” toggle_text_shadow_horizontal_length_phone=”0px” toggle_text_shadow_vertical_length_tablet=”0px” toggle_text_shadow_vertical_length_phone=”0px” toggle_text_shadow_blur_strength_tablet=”1px” toggle_text_shadow_blur_strength_phone=”1px” closed_toggle_text_shadow_horizontal_length_tablet=”0px” closed_toggle_text_shadow_horizontal_length_phone=”0px” closed_toggle_text_shadow_vertical_length_tablet=”0px” closed_toggle_text_shadow_vertical_length_phone=”0px” closed_toggle_text_shadow_blur_strength_tablet=”1px” closed_toggle_text_shadow_blur_strength_phone=”1px”]<\/p>\n The Corporate Sustainability Reporting Directive (CSRD) expands the EU requirements for non-financial reporting and aims for a more comprehensive disclosure of environmental, social, and governance (ESG) aspects. In Germany, the CSRD is transposed into national law through the CSRD Implementation Act, which introduces significant amendments to the German Commercial Code (HGB).<\/p>\n<\/details>\n Companies in Germany will soon be required to disclose not only their financial performance but also their environmental and social impact in detail. They must comply with the European Sustainability Reporting Standards (ESRS) and conduct a materiality analysis to identify and prioritize relevant sustainability topics.<\/p>\n<\/details>\n The CSRD introduces additional administrative effort for companies but also presents an opportunity to gain a competitive advantage and enhance their corporate image through improved sustainability practices. Companies must adapt and expand their reporting processes to meet the new requirements and position themselves for the future.<\/p>\n<\/details>\n Yes, differences may arise, as the transposition into national law takes into account country-specific needs. However, the national laws and regulations resulting from the CSRD implementation are directly applicable within each country, and companies are required to comply with these national provisions.<\/p>\n<\/details>\n [\/et_pb_accordion_item][\/et_pb_accordion][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":" KEY TAKEAWAYS The CSRD (Corporate Sustainability Reporting Directive) expands the EU’s previous requirements for non-financial reporting and aims to achieve more comprehensive and detailed reporting on environmental, social and governance (ESG) aspects. The new directive has been in force at EU level since January 5, 2023. Member states, including Germany, must transpose it into […]<\/p>\n","protected":false},"author":1,"featured_media":2627,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":" [et_pb_section fb_built=\"1\" _builder_version=\"4.16\" _module_preset=\"default\" custom_margin=\"0px|0px||0px|false|false\" custom_padding=\"0px|0px||0px|false|false\" da_disable_devices=\"off|off|off\" global_colors_info=\"{}\" da_is_popup=\"off\" da_exit_intent=\"off\" da_has_close=\"on\" da_alt_close=\"off\" da_dark_close=\"off\" da_not_modal=\"on\" da_is_singular=\"off\" da_with_loader=\"off\" da_has_shadow=\"on\"][et_pb_row column_structure=\"1_2,1_2\" _builder_version=\"4.16\" _module_preset=\"default\" width=\"100%\" global_colors_info=\"{}\"][et_pb_column type=\"1_2\" _builder_version=\"4.16\" _module_preset=\"default\" global_colors_info=\"{}\"][et_pb_text _builder_version=\"4.24.3\" _module_preset=\"default\" global_colors_info=\"{}\"]<\/p> [lwptoc]<\/p> DAS WICHTIGSTE IM \u00dcBERBLICK<\/strong><\/p> [\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=\"4.16\" _module_preset=\"default\" width=\"100%\" global_colors_info=\"{}\"][et_pb_column type=\"4_4\" _builder_version=\"4.16\" _module_preset=\"default\" global_colors_info=\"{}\"][et_pb_text _builder_version=\"4.24.3\" _module_preset=\"default\" vertical_offset_tablet=\"0\" horizontal_offset_tablet=\"0\" z_index_tablet=\"0\" text_text_shadow_horizontal_length_tablet=\"0px\" text_text_shadow_vertical_length_tablet=\"0px\" text_text_shadow_blur_strength_tablet=\"1px\" link_text_shadow_horizontal_length_tablet=\"0px\" link_text_shadow_vertical_length_tablet=\"0px\" link_text_shadow_blur_strength_tablet=\"1px\" ul_text_shadow_horizontal_length_tablet=\"0px\" ul_text_shadow_vertical_length_tablet=\"0px\" ul_text_shadow_blur_strength_tablet=\"1px\" ol_text_shadow_horizontal_length_tablet=\"0px\" ol_text_shadow_vertical_length_tablet=\"0px\" ol_text_shadow_blur_strength_tablet=\"1px\" quote_text_shadow_horizontal_length_tablet=\"0px\" quote_text_shadow_vertical_length_tablet=\"0px\" quote_text_shadow_blur_strength_tablet=\"1px\" header_text_shadow_horizontal_length_tablet=\"0px\" header_text_shadow_vertical_length_tablet=\"0px\" header_text_shadow_blur_strength_tablet=\"1px\" header_2_text_shadow_horizontal_length_tablet=\"0px\" header_2_text_shadow_vertical_length_tablet=\"0px\" header_2_text_shadow_blur_strength_tablet=\"1px\" header_3_text_shadow_horizontal_length_tablet=\"0px\" header_3_text_shadow_vertical_length_tablet=\"0px\" header_3_text_shadow_blur_strength_tablet=\"1px\" header_4_text_shadow_horizontal_length_tablet=\"0px\" header_4_text_shadow_vertical_length_tablet=\"0px\" header_4_text_shadow_blur_strength_tablet=\"1px\" header_5_text_shadow_horizontal_length_tablet=\"0px\" header_5_text_shadow_vertical_length_tablet=\"0px\" header_5_text_shadow_blur_strength_tablet=\"1px\" header_6_text_shadow_horizontal_length_tablet=\"0px\" header_6_text_shadow_vertical_length_tablet=\"0px\" header_6_text_shadow_blur_strength_tablet=\"1px\" box_shadow_horizontal_tablet=\"0px\" box_shadow_vertical_tablet=\"0px\" box_shadow_blur_tablet=\"40px\" box_shadow_spread_tablet=\"0px\" global_colors_info=\"{}\"]<\/p> Ben\u00f6tigen Sie einen \u00dcberblick \u00fcber die Umsetzung der CSRD-Richtlinie in Deutschland? Wie wird die EU-Richtlinie konkret in deutsches Recht transformiert und umgesetzt? Wir erkl\u00e4ren Ihnen, was es mit den CSRD-Umsetzungsgesetz auf sich hat, und erl\u00e4utern, worauf Unternehmen k\u00fcnftig bei der Nachhaltigkeitsberichterstattung zu achten haben.<\/em><\/p> Die Einf\u00fchrung der Corporate Sustainability Reporting Directive<\/em> (CSRD) markiert einen entscheidenden Wendepunkt in der Nachhaltigkeitsberichterstattung europ\u00e4ischer Unternehmen. Sie wurde im November 2022 vom EU-Parlament verabschiedet und verpflichtet Unternehmen dazu, ihre Nachhaltigkeitsbem\u00fchungen transparent und detailliert offenzulegen<\/strong>.<\/p> Insgesamt sind 49.000 Unternehmen in der gesamten EU im Rahmen der CSRD k\u00fcnftig von der Nachhaltigkeitsberichtspflicht nach ESRS-Standards<\/a> betroffen. Viele in Deutschland ans\u00e4ssige Unternehmen sind derzeit dabei, sich mit dem aktuellen Stand des CSRD-Umsetzungsgesetzes<\/strong> in Deutschland auseinanderzusetzen.<\/p> Die CSRD-Richtlinie der EU ist in erster Linie als Rahmenvorgabe f\u00fcr die einzelnen Mitgliedstaaten<\/strong> zu verstehen, da Richtlinien auf europ\u00e4ischer Ebene in den einzelnen L\u00e4ndern nicht unmittelbar umgesetzt werden k\u00f6nnen. Die konkrete Ausgestaltung der nationalen Gesetze obliegt den einzelnen L\u00e4ndern, wobei diese EU-Richtlinien eine rechtliche Bindung aufweisen.<\/p> Die Einf\u00fchrung der CSRD stellt Deutschland vor die Herausforderung, diese umfassenden EU-Richtlinien in nationales, sprich deutsches Recht zu \u00fcberf\u00fchren: Dazu hat das Bundesministerium f\u00fcr Justiz am 22. M\u00e4rz 2024 den Referentenentwurf des CSRD-Umsetzungsgesetzes<\/strong> pr\u00e4sentiert.<\/p> [\/et_pb_text][et_pb_text module_class=\"importantbox\" _builder_version=\"4.24.3\" _module_preset=\"default\" text_text_color=\"#ffffff\" link_text_color=\"#ffffff\" background_color=\"#008CC5\" vertical_offset_tablet=\"0\" horizontal_offset_tablet=\"0\" custom_padding=\"10px|10px|10px|10px|false|false\" z_index_tablet=\"0\" text_text_shadow_horizontal_length_tablet=\"0px\" text_text_shadow_vertical_length_tablet=\"0px\" text_text_shadow_blur_strength_tablet=\"1px\" link_text_shadow_horizontal_length_tablet=\"0px\" link_text_shadow_vertical_length_tablet=\"0px\" link_text_shadow_blur_strength_tablet=\"1px\" ul_text_shadow_horizontal_length_tablet=\"0px\" ul_text_shadow_vertical_length_tablet=\"0px\" ul_text_shadow_blur_strength_tablet=\"1px\" ol_text_shadow_horizontal_length_tablet=\"0px\" ol_text_shadow_vertical_length_tablet=\"0px\" ol_text_shadow_blur_strength_tablet=\"1px\" quote_text_shadow_horizontal_length_tablet=\"0px\" quote_text_shadow_vertical_length_tablet=\"0px\" quote_text_shadow_blur_strength_tablet=\"1px\" header_text_shadow_horizontal_length_tablet=\"0px\" header_text_shadow_vertical_length_tablet=\"0px\" header_text_shadow_blur_strength_tablet=\"1px\" header_2_text_shadow_horizontal_length_tablet=\"0px\" header_2_text_shadow_vertical_length_tablet=\"0px\" header_2_text_shadow_blur_strength_tablet=\"1px\" header_3_text_shadow_horizontal_length_tablet=\"0px\" header_3_text_shadow_vertical_length_tablet=\"0px\" header_3_text_shadow_blur_strength_tablet=\"1px\" header_4_text_shadow_horizontal_length_tablet=\"0px\" header_4_text_shadow_vertical_length_tablet=\"0px\" header_4_text_shadow_blur_strength_tablet=\"1px\" header_5_text_shadow_horizontal_length_tablet=\"0px\" header_5_text_shadow_vertical_length_tablet=\"0px\" header_5_text_shadow_blur_strength_tablet=\"1px\" header_6_text_shadow_horizontal_length_tablet=\"0px\" header_6_text_shadow_vertical_length_tablet=\"0px\" header_6_text_shadow_blur_strength_tablet=\"1px\" box_shadow_horizontal_tablet=\"0px\" box_shadow_vertical_tablet=\"0px\" box_shadow_blur_tablet=\"40px\" box_shadow_spread_tablet=\"0px\" global_colors_info=\"{}\"]<\/p> Mit dem CSRD-Umsetzungsgesetz<\/strong>\u00a0sollen keine \u00fcber die CSRD hinausgehenden Ma\u00dfnahmen in nationales Recht umgesetzt werden.<\/p> [\/et_pb_text][et_pb_text _builder_version=\"4.24.3\" _module_preset=\"default\" vertical_offset_tablet=\"0\" horizontal_offset_tablet=\"0\" z_index_tablet=\"0\" text_text_shadow_horizontal_length_tablet=\"0px\" text_text_shadow_vertical_length_tablet=\"0px\" text_text_shadow_blur_strength_tablet=\"1px\" link_text_shadow_horizontal_length_tablet=\"0px\" link_text_shadow_vertical_length_tablet=\"0px\" link_text_shadow_blur_strength_tablet=\"1px\" ul_text_shadow_horizontal_length_tablet=\"0px\" ul_text_shadow_vertical_length_tablet=\"0px\" ul_text_shadow_blur_strength_tablet=\"1px\" ol_text_shadow_horizontal_length_tablet=\"0px\" ol_text_shadow_vertical_length_tablet=\"0px\" ol_text_shadow_blur_strength_tablet=\"1px\" quote_text_shadow_horizontal_length_tablet=\"0px\" quote_text_shadow_vertical_length_tablet=\"0px\" quote_text_shadow_blur_strength_tablet=\"1px\" header_text_shadow_horizontal_length_tablet=\"0px\" header_text_shadow_vertical_length_tablet=\"0px\" header_text_shadow_blur_strength_tablet=\"1px\" header_2_text_shadow_horizontal_length_tablet=\"0px\" header_2_text_shadow_vertical_length_tablet=\"0px\" header_2_text_shadow_blur_strength_tablet=\"1px\" header_3_text_shadow_horizontal_length_tablet=\"0px\" header_3_text_shadow_vertical_length_tablet=\"0px\" header_3_text_shadow_blur_strength_tablet=\"1px\" header_4_text_shadow_horizontal_length_tablet=\"0px\" header_4_text_shadow_vertical_length_tablet=\"0px\" header_4_text_shadow_blur_strength_tablet=\"1px\" header_5_text_shadow_horizontal_length_tablet=\"0px\" header_5_text_shadow_vertical_length_tablet=\"0px\" header_5_text_shadow_blur_strength_tablet=\"1px\" header_6_text_shadow_horizontal_length_tablet=\"0px\" header_6_text_shadow_vertical_length_tablet=\"0px\" header_6_text_shadow_blur_strength_tablet=\"1px\" box_shadow_horizontal_tablet=\"0px\" box_shadow_vertical_tablet=\"0px\" box_shadow_blur_tablet=\"40px\" box_shadow_spread_tablet=\"0px\" global_colors_info=\"{}\"]<\/p> Dieses nationale Gesetz beinhaltet wesentliche Anpassungen des Handelsgesetzbuches (HGB)<\/strong>, um die Vorgaben der CSRD-Richtlinien einzuarbeiten und die Umsetzung in Deutschland zu realisieren.<\/p> Zu den wichtigsten \u00c4nderungen geh\u00f6ren erweiterte Pflichten zur Berichterstattung \u00fcber Nachhaltigkeitsaspekte, die nun auch in den Lageberichten von Unternehmen<\/strong> reflektiert werden m\u00fcssen. Dies bedeutet, dass Unternehmen nicht nur ihre Finanzdaten, sondern auch ihre Auswirkungen auf Umwelt und Gesellschaft<\/strong> detailliert offenlegen m\u00fcssen.<\/p> Die Verwendung von ESRS als Berichterstattungsstandard<\/strong> wird zur Norm, um eine einheitliche und vergleichbare Berichterstattung innerhalb der EU zu gew\u00e4hrleisten.<\/p> Dass die CSRD eingef\u00fchrt und die Richtlinien in deutsches Recht \u00fcberf\u00fchrt werden, bringt f\u00fcr Unternehmen in Deutschland durchaus verschiedene Herausforderungen und zus\u00e4tzlichen administrativen Aufwand mit sich. Denn neben der finanziellen Performance r\u00fccken nun auch \u00f6kologische sowie soziale Auswirkungen<\/strong> der Unternehmen verst\u00e4rkt in den Fokus von Berichtspflichten.<\/p> [\/et_pb_text][et_pb_text module_class=\"importantbox\" _builder_version=\"4.24.3\" _module_preset=\"default\" text_text_color=\"#ffffff\" link_text_color=\"#ffffff\" background_color=\"#008CC5\" vertical_offset_tablet=\"0\" horizontal_offset_tablet=\"0\" custom_padding=\"10px|10px|10px|10px|false|false\" z_index_tablet=\"0\" text_text_shadow_horizontal_length_tablet=\"0px\" text_text_shadow_vertical_length_tablet=\"0px\" text_text_shadow_blur_strength_tablet=\"1px\" link_text_shadow_horizontal_length_tablet=\"0px\" link_text_shadow_vertical_length_tablet=\"0px\" link_text_shadow_blur_strength_tablet=\"1px\" ul_text_shadow_horizontal_length_tablet=\"0px\" ul_text_shadow_vertical_length_tablet=\"0px\" ul_text_shadow_blur_strength_tablet=\"1px\" ol_text_shadow_horizontal_length_tablet=\"0px\" ol_text_shadow_vertical_length_tablet=\"0px\" ol_text_shadow_blur_strength_tablet=\"1px\" quote_text_shadow_horizontal_length_tablet=\"0px\" quote_text_shadow_vertical_length_tablet=\"0px\" quote_text_shadow_blur_strength_tablet=\"1px\" header_text_shadow_horizontal_length_tablet=\"0px\" header_text_shadow_vertical_length_tablet=\"0px\" header_text_shadow_blur_strength_tablet=\"1px\" header_2_text_shadow_horizontal_length_tablet=\"0px\" header_2_text_shadow_vertical_length_tablet=\"0px\" header_2_text_shadow_blur_strength_tablet=\"1px\" header_3_text_shadow_horizontal_length_tablet=\"0px\" header_3_text_shadow_vertical_length_tablet=\"0px\" header_3_text_shadow_blur_strength_tablet=\"1px\" header_4_text_shadow_horizontal_length_tablet=\"0px\" header_4_text_shadow_vertical_length_tablet=\"0px\" header_4_text_shadow_blur_strength_tablet=\"1px\" header_5_text_shadow_horizontal_length_tablet=\"0px\" header_5_text_shadow_vertical_length_tablet=\"0px\" header_5_text_shadow_blur_strength_tablet=\"1px\" header_6_text_shadow_horizontal_length_tablet=\"0px\" header_6_text_shadow_vertical_length_tablet=\"0px\" header_6_text_shadow_blur_strength_tablet=\"1px\" box_shadow_horizontal_tablet=\"0px\" box_shadow_vertical_tablet=\"0px\" box_shadow_blur_tablet=\"40px\" box_shadow_spread_tablet=\"0px\" global_colors_info=\"{}\"]<\/p> Sie interessieren sich daf\u00fcr, wie Unternehmen die CSRD erfolgreich umsetzen<\/a><\/strong>, oder im Allgemeinen f\u00fcr das Thema CSRD<\/strong>? Dann empfehlen wir Ihnen, sich in unserem Whitepaper zum Thema CSRD<\/a>\u00a0in aller Ausf\u00fchrlichkeit in die Thematik einzulesen.<\/p> [\/et_pb_text][et_pb_text _builder_version=\"4.24.3\" _module_preset=\"default\" vertical_offset_tablet=\"0\" horizontal_offset_tablet=\"0\" z_index_tablet=\"0\" text_text_shadow_horizontal_length_tablet=\"0px\" text_text_shadow_vertical_length_tablet=\"0px\" text_text_shadow_blur_strength_tablet=\"1px\" link_text_shadow_horizontal_length_tablet=\"0px\" link_text_shadow_vertical_length_tablet=\"0px\" link_text_shadow_blur_strength_tablet=\"1px\" ul_text_shadow_horizontal_length_tablet=\"0px\" ul_text_shadow_vertical_length_tablet=\"0px\" ul_text_shadow_blur_strength_tablet=\"1px\" ol_text_shadow_horizontal_length_tablet=\"0px\" ol_text_shadow_vertical_length_tablet=\"0px\" ol_text_shadow_blur_strength_tablet=\"1px\" quote_text_shadow_horizontal_length_tablet=\"0px\" quote_text_shadow_vertical_length_tablet=\"0px\" quote_text_shadow_blur_strength_tablet=\"1px\" header_text_shadow_horizontal_length_tablet=\"0px\" header_text_shadow_vertical_length_tablet=\"0px\" header_text_shadow_blur_strength_tablet=\"1px\" header_2_text_shadow_horizontal_length_tablet=\"0px\" header_2_text_shadow_vertical_length_tablet=\"0px\" header_2_text_shadow_blur_strength_tablet=\"1px\" header_3_text_shadow_horizontal_length_tablet=\"0px\" header_3_text_shadow_vertical_length_tablet=\"0px\" header_3_text_shadow_blur_strength_tablet=\"1px\" header_4_text_shadow_horizontal_length_tablet=\"0px\" header_4_text_shadow_vertical_length_tablet=\"0px\" header_4_text_shadow_blur_strength_tablet=\"1px\" header_5_text_shadow_horizontal_length_tablet=\"0px\" header_5_text_shadow_vertical_length_tablet=\"0px\" header_5_text_shadow_blur_strength_tablet=\"1px\" header_6_text_shadow_horizontal_length_tablet=\"0px\" header_6_text_shadow_vertical_length_tablet=\"0px\" header_6_text_shadow_blur_strength_tablet=\"1px\" box_shadow_horizontal_tablet=\"0px\" box_shadow_vertical_tablet=\"0px\" box_shadow_blur_tablet=\"40px\" box_shadow_spread_tablet=\"0px\" global_colors_info=\"{}\"]<\/p> Es ist folglich n\u00f6tig, die Berichtsprozesse anzupassen und zu erweitern, um den neuen Anforderungen, die das CSRD-Umsetzungsgesetz in Deutschland mit sich bringt, gerecht zu werden.<\/p> Die daraus resultierenden Chancen<\/strong>, durch verbesserte Nachhaltigkeitspraktiken Wettbewerbsvorteile zu erzielen und das Unternehmensimage zu st\u00e4rken, sollten jedoch nicht au\u00dfer Acht gelassen werden. Erfahren Sie jetzt mehr dar\u00fcber, wie Unternehmen von der <\/strong>CSRD-Berichtspflicht<\/strong><\/a> profitieren <\/strong>k\u00f6nnen.<\/p> Doch was gibt es nun f\u00fcr Unternehmen in Deutschland bei der CSRD-Umsetzung konkret zu beachten? Zun\u00e4chst sind, wie eingangs erw\u00e4hnt, die seit Juli 2023 geltenden European Sustainability Reporting Standards<\/em><\/strong> (ESRS)<\/strong><\/a> bei der Berichtserstellung einzuhalten.<\/p> Diese Standards legen fest, wie Unternehmen \u00fcber eine Vielzahl von Nachhaltigkeitsthemen berichten m\u00fcssen, darunter Klimawandel, Biodiversit\u00e4t und soziale Verh\u00e4ltnisse<\/strong>.<\/p>\n
CSRD Implementation Act: Current Status in Germany<\/strong><\/h2>\n
CSRD Directive: Implementation in Germany<\/strong><\/h2>\n
Specific Features and Challenges of CSRD Implementation in Germany<\/strong><\/h2>\n
What Other Criticisms of the Draft Bill Were Raised?<\/strong><\/h3>\n
Conclusion<\/strong><\/h2>\n
W<\/strong>hat is the CSRD, and how is it being implemented in Germany?<\/strong><\/summary>\n
W<\/strong>hat requirements does the CSRD impose on companies in Germany<\/strong>?<\/strong><\/summary>\n
W<\/strong>hat opportunities and challenges does the CSRD implementation present for companies?<\/strong><\/summary>\n
Are there differences in the implementation of the CSRD across EU member states<\/strong>?<\/strong><\/summary>\n
[\/et_pb_text][\/et_pb_column][et_pb_column type=\"1_2\" _builder_version=\"4.16\" _module_preset=\"default\" background_color=\"#A7C218\" global_colors_info=\"{}\"][et_pb_text module_class=\"summarybox\" _builder_version=\"4.24.3\" _module_preset=\"default\" text_text_color=\"#ffffff\" text_font_size=\"14px\" text_line_height=\"1em\" vertical_offset_tablet=\"0\" horizontal_offset_tablet=\"0\" custom_padding=\"10px|10px|10px|10px|false|false\" z_index_tablet=\"0\" text_text_shadow_horizontal_length_tablet=\"0px\" text_text_shadow_vertical_length_tablet=\"0px\" text_text_shadow_blur_strength_tablet=\"1px\" link_text_shadow_horizontal_length_tablet=\"0px\" link_text_shadow_vertical_length_tablet=\"0px\" link_text_shadow_blur_strength_tablet=\"1px\" ul_text_shadow_horizontal_length_tablet=\"0px\" ul_text_shadow_vertical_length_tablet=\"0px\" ul_text_shadow_blur_strength_tablet=\"1px\" ol_text_shadow_horizontal_length_tablet=\"0px\" ol_text_shadow_vertical_length_tablet=\"0px\" ol_text_shadow_blur_strength_tablet=\"1px\" quote_text_shadow_horizontal_length_tablet=\"0px\" quote_text_shadow_vertical_length_tablet=\"0px\" quote_text_shadow_blur_strength_tablet=\"1px\" header_text_shadow_horizontal_length_tablet=\"0px\" header_text_shadow_vertical_length_tablet=\"0px\" header_text_shadow_blur_strength_tablet=\"1px\" header_2_text_shadow_horizontal_length_tablet=\"0px\" header_2_text_shadow_vertical_length_tablet=\"0px\" header_2_text_shadow_blur_strength_tablet=\"1px\" header_3_text_shadow_horizontal_length_tablet=\"0px\" header_3_text_shadow_vertical_length_tablet=\"0px\" header_3_text_shadow_blur_strength_tablet=\"1px\" header_4_text_shadow_horizontal_length_tablet=\"0px\" header_4_text_shadow_vertical_length_tablet=\"0px\" header_4_text_shadow_blur_strength_tablet=\"1px\" header_5_text_shadow_horizontal_length_tablet=\"0px\" header_5_text_shadow_vertical_length_tablet=\"0px\" header_5_text_shadow_blur_strength_tablet=\"1px\" header_6_text_shadow_horizontal_length_tablet=\"0px\" header_6_text_shadow_vertical_length_tablet=\"0px\" header_6_text_shadow_blur_strength_tablet=\"1px\" box_shadow_horizontal_tablet=\"0px\" box_shadow_vertical_tablet=\"0px\" box_shadow_blur_tablet=\"40px\" box_shadow_spread_tablet=\"0px\" global_colors_info=\"{}\"]<\/p>CSRD-Umsetzungsgesetz: Aktueller Stand in Deutschland<\/h2>
CSRD-Richtlinie: Umsetzung in Deutschland<\/h2>