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Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022 amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards corporate sustainability reporting
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Richtlinie (EU) 2022/2464 des Europäischen Parlaments und des Rates vom 14. Dezember 2022 zur Änderung der Verordnung (EU) Nr. 537/2014 und der Richtlinien 2004/109/EG, 2006/43/EG und 2013/34/EU hinsichtlich der Nachhaltigkeitsberichterstattung von Unternehmen
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Description (English)
The CSRD substantially expands EU corporate sustainability reporting obligations. It requires all large undertakings and all undertakings (except micro-undertakings) with securities listed on EU regulated markets, as well as certain third-country undertakings with significant EU activity, to disclose information on environmental, social, human rights and governance matters based on the double materiality principle. Reporting must follow mandatory European Sustainability Reporting Standards adopted by the Commission via delegated acts, be included in a dedicated section of the management report, be prepared in a single electronic reporting format and be subject to (initially limited) assurance by a statutory auditor or independent assurance services provider. The Directive amends Directives 2013/34/EU, 2004/109/EC, 2006/43/EC and Regulation (EU) No 537/2014, with phased application from financial years starting on or after 1 January 2024.
Description (German)
Die CSRD erweitert die Pflichten zur Nachhaltigkeitsberichterstattung von Unternehmen in der EU erheblich. Alle großen Unternehmen sowie alle kapitalmarktorientierten Unternehmen (außer Kleinstunternehmen) und bestimmte Drittstaatsunternehmen mit erheblicher EU-Tätigkeit müssen Informationen zu Umwelt-, Sozial-, Menschenrechts- und Governance-Aspekten nach dem Grundsatz der doppelten Wesentlichkeit offenlegen. Die Berichterstattung erfolgt nach verbindlichen europäischen Standards (ESRS), die die Kommission durch delegierte Rechtsakte erlässt, in einem eigenen Abschnitt des Lageberichts, in einem einheitlichen elektronischen Berichtsformat und unterliegt einer (zunächst begrenzten) Prüfung durch Abschlussprüfer oder unabhängige Erbringer von Bestätigungsleistungen. Die Richtlinie ändert die Richtlinien 2013/34/EU, 2004/109/EG, 2006/43/EG und die Verordnung (EU) Nr. 537/2014 und gilt gestaffelt ab Geschäftsjahren, die am oder nach dem 1. Januar 2024 beginnen.
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