Draft bill of a CSRD implementation law published
- Averroes Concept Lounge
- 7 days ago
- 1 min read
The Federal Ministry of Justice and Consumer Protection has published a draft bill on the implementation of Directive (EU) 2022/2464 as regards corporate sustainability reporting as amended by Directive (EU) 2025/794 and an accompanying synopsis. The law introduces new reporting obligations for German companies.
The changes are to come into force in stages: Large public interest entities with more than 500 employees must already report for financial years from 2025. Other large companies will follow in 2027 and 2028.
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