CSR-Berichtspflicht / Germany CSR reporting law overview
In March 2017, the German Bundestag passed the law to strengthen companies’ non-financial disclosure in their management reports and group management reports. The CSR reporting law, which is the implementation of the EU Directive 2014/95/EU (non-financial reporting), is called „Gesetz zur Stärkung der nichtfinanziellen Berichterstattung der Unternehmen in ihren Lage- und Konzernlageberichten“ (see the official…