{"id":29769,"date":"2022-11-07T10:30:50","date_gmt":"2022-11-07T09:30:50","guid":{"rendered":"https:\/\/dfge.de\/?page_id=29769"},"modified":"2026-10-09T15:10:19","modified_gmt":"2026-10-09T13:10:19","slug":"csrd","status":"publish","type":"page","link":"https:\/\/dfge.de\/en\/csrd\/","title":{"rendered":"CSRD Information & Services"},"content":{"rendered":"

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Corporate Sustainability Reporting Directive (CSRD)<\/h3><\/div>
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What is the CSRD?<\/p>\n<\/div>\n<\/div>\n

<\/div><\/div>[vc_column_text css_animation=”none”]Since 5 January 2023, the Corporate Sustainability Reporting Directive (CSRD) has established sustainability reporting obligations for companies. It replaced the previous Non-Financial Reporting Directive (NFRD). The CSRD aims to make sustainability information across the EU more transparent, consistent and comparable for investors, customers, regulators and the general public alike.<\/p>\n

As a directive, the CSRD establishes the legal framework: which companies are required to report, when the requirements apply and how reporting must be carried out. The specific reporting requirements are set out in the European Sustainability Reporting Standards (ESRS<\/a>), which form a separate, directly binding regulation alongside the CSRD. The two frameworks work hand in hand: without the CSRD, there would be no reporting obligation; without the ESRS, there would be no uniform set of reporting requirements.<\/p>\n

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The results are published in a dedicated section of the management report known as the sustainability statement. This statement is subject to an independent audit by a statutory auditor.<\/p>\n<\/div>\n

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The originally broad scope of companies subject to reporting obligations has been significantly narrowed by the Omnibus Simplification Package \u2013 the EU legislative package aimed at reducing reporting requirements (Directive (EU) 2026\/470). In future, companies falling below the following thresholds will no longer be directly required to prepare a sustainability statement.<\/p>\n

Currently applicable thresholds (Directive (EU) 2026\/470, in force since 18 March 2026):<\/p>\n

EU companies will be subject to reporting obligations from the 2027 financial year if they meet both of the following criteria:<\/strong><\/p>\n