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The New Corporate Sustainability Reporting Directive (CSRD) Proposal : Are German Firms Already Compliant?

  • In recent years, the European Union has been increasingly concerned with ensuring more transparency concerning sustainable financial flows. This momentum is also reflected in the current development at the European level regarding the harmonization of sustainability reporting. Recently, the European Commission published a proposal for a new Corporate Sustainability Reporting Directive (CSRD) on April 21, 2021, which would amend the existing reporting obligation of the Non-Financial Reporting (NFR) Directive (2014/95/EU) and entail several changes regarding sustainability reporting for numerous firms. This article is intended to provide an initial insight into what is in store for firms, and which listed firms in Germany are ex-ante compliant with the additional requirements for sustainability reporting. The main question to be answered is how compliant the companies currently are according to the latest CSRD proposal.

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Document Type:Article
Author:Henning ZülchORCiD, Philipp Ottenstein, Anne Schneider
Chairs and Professorships:Chair of Accounting and Auditing
Parent Title (German):KoR: internationale und kapitalmarktorientierte Rechnungslegung
Year of Completion:2021
First Page:345
Last Page:348
Content Focus:Practitioner Audience
Peer Reviewed:Yes
Rankings:VHB Ranking / D