{"id":3669,"date":"2024-07-26T15:49:02","date_gmt":"2024-07-26T13:49:02","guid":{"rendered":"https:\/\/csr-tools.com\/uncategorized\/csrd-requirements-for-supervisory-boards-and-supervisory-advisory-boards\/"},"modified":"2025-08-28T14:52:21","modified_gmt":"2025-08-28T12:52:21","slug":"csrd-requirements-for-supervisory-boards-and-supervisory-advisory-boards","status":"publish","type":"post","link":"https:\/\/csr-tools.eu\/en\/blog-en\/csrd-requirements-for-supervisory-boards-and-supervisory-advisory-boards\/","title":{"rendered":"CSRD requirements for supervisory boards and supervisory advisory boards"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3669\" class=\"elementor elementor-3669 elementor-2708\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9f113c6 e-flex e-con-boxed e-con e-parent\" data-id=\"9f113c6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-064d98f elementor-widget elementor-widget-text-editor\" data-id=\"064d98f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"text-decoration: underline;\"><strong>Important note (26.02.2025):<\/strong><\/span> <br>Some details of this article may be outdated due to the <strong>current EU omnibus proposal<\/strong>. This applies in particular to the <strong>scope<\/strong> and <strong>deadlines<\/strong> of the CSRD. For up-to-date information and implications for companies, please read our blog post on CSRD Omnibus: <a href=\"https:\/\/csr-tools.com\/en\/blog\/nachhaltigkeitsberichterstattung\/csrd-omnibus-what-the-eu-proposal-means-for-companies\/\">CSRD Omnibus &#8211; What the EU proposal means for companies.<\/a> All other content remains valid.  <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4733c83 elementor-widget elementor-widget-text-editor\" data-id=\"4733c83\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The newly introduced <a href=\"https:\/\/csr-tools.com\/en\/csrd\/\" target=\"_blank\" rel=\"noopener\">Corporate Sustainability Reporting Directive (CSRD)<\/a> will in future place extensive requirements on companies and supervisory boards with regard to their sustainability reporting. With the inclusion of <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/linking-the-csrd-and-financial-report\/\">sustainability reporting in the management report of the annual financial statements<\/a>, this will take on the character of accounting law. For companies with supervisory boards in accordance with the law or controlling advisory boards in accordance with the articles of association, the requirements for the board in general and its members in particular or personally will increase. Knowledge on sustainability topics can be acquired through <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-trainings-the-10-best-trainings-for-you\/\">CSRD training<\/a> or <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-webinars-overview-of-free-online-events-on-reporting\/\">webinars<\/a>, among other things. Large <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/best-csrd-consulting-large-consulting-firms-vs-freelancers\/\">consulting firms<\/a> also offer special courses for supervisory boards.    <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9cf6fc6 e-flex e-con-boxed e-con e-parent\" data-id=\"9cf6fc6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0ba89e2 elementor-widget elementor-widget-heading\" data-id=\"0ba89e2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Core tasks of the Supervisory Board<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c58ba4b elementor-widget elementor-widget-text-editor\" data-id=\"c58ba4b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The <b>primary tasks of the Supervisory Board<\/b> can be summarized as follows:<\/p><ul><li>The Supervisory Board is responsible in particular for the (ongoing control and) <b>monitoring of the management<\/b> (Section 111 (1) AktG);<\/li><li>A catalog <b>of transactions requiring approval<\/b> can be defined;<\/li><li>The Supervisory Board is also responsible for <b>appointing and dismissing members of the Management Board<\/b> (Section 84 AktG);<\/li><li><b>Monitoring and reviewing<\/b> the appropriateness of and compliance with an <b>internal control system<\/b> (ICS), a <b>risk management system<\/b> (RM) and a <b>compliance management system<\/b> (CMS);<\/li><li><b>The audit of the annual financial statements, the management report<\/b> (including a separate non-financial report, if applicable) and the <b>proposal for the appropriation of profits <\/b>(Section 171 AktG).<\/li><\/ul><p>In addition to monitoring activities, appropriate qualifications are also required for the <b>accompanying advisory function<\/b>, which should ideally be documented in the form of competence profiles and qualification matrices.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e371a02 e-flex e-con-boxed e-con e-parent\" data-id=\"e371a02\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-76658de elementor-widget elementor-widget-heading\" data-id=\"76658de\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">CSRD requirements for supervisory boards and supervisory advisory boards  <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c593f2f elementor-widget elementor-widget-text-editor\" data-id=\"c593f2f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The <a href=\"https:\/\/dcgk.de\/de\/\" target=\"_blank\" rel=\"noopener\">German Corporate Governance Code (GCGC)<\/a> requires that the Supervisory Board&#8217;s function of monitoring and advising the Management Board in its management of the company also includes sustainability issues in particular (see GCGC 2022, Principle 6). Section C.1 contains the recommendation that the competence and qualifications of the Supervisory Board should also include expertise on sustainability issues of importance to the company. <\/p><p>With regard to the internal organization of the Supervisory Board, although there is a requirement to form committees at larger companies to improve the effectiveness of the work of the Supervisory Board, such as the establishment of an audit committee, there is no explicit recommendation to establish a sustainability committee (GCGC 2022, Principle 14).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2ae7564 e-flex e-con-boxed e-con e-parent\" data-id=\"2ae7564\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9bcf40f elementor-widget elementor-widget-heading\" data-id=\"9bcf40f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">The role of the Supervisory Board under the CSRD<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4018603 elementor-widget elementor-widget-text-editor\" data-id=\"4018603\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The reporting obligations set out in the <a href=\"https:\/\/csr-tools.com\/en\/esrs\/\" target=\"_blank\" rel=\"noopener\">European Sustainability Reporting Standards (ESRS<\/a> ), which specify the <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-explained-in-under-100-words\/\">CSRD<\/a>, are relevant to the work of the monitoring bodies due to the breadth of the reporting points in and of themselves, while specific points in the ESRS also require information on the structure of related governance issues in the organization.<\/p><p>The following CSRD requirements for supervisory boards result from the ESRS:  <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-07c6013 elementor-widget elementor-widget-heading\" data-id=\"07c6013\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Expert knowledge with regard to sustainability aspects (ESRS 2 GOV-1 paragraphs 19, 20)<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8125520 elementor-widget elementor-widget-text-editor\" data-id=\"8125520\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The company must disclose the composition of the administrative, management and supervisory bodies, their duties and responsibilities, and their access to expertise and skills relating to sustainability aspects.<\/p><p><span style=\"font-style: inherit; font-weight: inherit; text-align: var(--text-align); background-color: var(--ast-global-color-5); color: var(--ast-global-color-3);\">The aim is to provide an understanding of how the tasks and responsibilities of the supervisory bodies are distributed with regard to the supervision of the process for dealing with the impacts, risks and opportunities of sustainability aspects and what expertise supervisory boards have in relation to sustainability aspects or to which they have access.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-062952a elementor-widget elementor-widget-heading\" data-id=\"062952a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Specialist knowledge with regard to company policy (ESRS G1 para. 5)  <\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9405be6 elementor-widget elementor-widget-text-editor\" data-id=\"9405be6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Information on the expertise of the administrative, management and supervisory bodies with regard to aspects of corporate policy.  <\/p><p><span style=\"white-space: normal;\">In accordance with the objective of the standard (ESRS G1 para. 2), &#8220;corporate policy&#8221; refers to topics such as corporate ethics and culture, combating corruption and bribery, whistleblower systems, animal welfare, relationships with suppliers and lobbying activities.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a6e5d2f elementor-widget elementor-widget-heading\" data-id=\"a6e5d2f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Referral to significant IROs (ESRS 2 GOV-2 para. 26)  <\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-698facd elementor-widget elementor-widget-text-editor\" data-id=\"698facd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>List of material impacts, risks and opportunities (IROs) relating to sustainability aspects that the Supervisory Board has dealt with directly or via the relevant committees. These material IROs are determined in the course of the <a href=\"https:\/\/csr-tools.com\/en\/materiality-analysis\/\" target=\"_blank\" rel=\"noopener\">double materiality assessment<\/a>. <\/p><p>In practice, this could mean that companies establish a sustainability committee alongside the audit committee in the future. Due to the complexity of the requirements and the necessary separation of preparation and audit, external expertise, for example from <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/8-top-csrd-experts-and-sustainability-influencers-in-2024\/\">CSRD experts<\/a>, could be brought in. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-be7adc6 elementor-widget elementor-widget-heading\" data-id=\"be7adc6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Incentive schemes (ESRS 2 GOV-3 para. 27)<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cf2fdd6 elementor-widget elementor-widget-text-editor\" data-id=\"cf2fdd6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The company must provide information on the inclusion of sustainability-related aspects in the incentive systems. This includes the following descriptions (ESRS 2 GOV-3 para. 29): <\/p><ul><li>Main features of the incentive systems;<\/li><li>whether the assessment was based on specific sustainability-related objectives and\/or impacts;<\/li><li>whether sustainability-related performance parameters were included in the remuneration policy;<\/li><li>the proportion of variable remuneration that depends on sustainability-related targets;<\/li><li>the level of responsibility within the company that approves and updates the conditions of incentive systems.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-976bcd6 elementor-widget elementor-widget-heading\" data-id=\"976bcd6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Remuneration (ESRS E1 para. 13)<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a3d0f7a elementor-widget elementor-widget-text-editor\" data-id=\"a3d0f7a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The E1 standard requires the company to disclose, with reference to ESRS 2 GOV-3, whether and how climate-related considerations are included in the remuneration of members of the administrative, management and supervisory bodies. This includes the following information: <\/p><ul><li>Was the performance assessed against GHG emission reduction targets (according to E1-4);<\/li><li>the percentage of remuneration linked to climate-related considerations;<\/li><li>Explanation of the climate-related considerations.<\/li><\/ul><div> <\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3357790 e-flex e-con-boxed e-con e-parent\" data-id=\"3357790\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d2ed6d2 elementor-widget elementor-widget-heading\" data-id=\"d2ed6d2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Stakeholder dialog<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e8471c6 elementor-widget elementor-widget-text-editor\" data-id=\"e8471c6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>On the one hand, the ESRS standards require the inclusion of relevant stakeholder perspectives as part of the <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-materiality-analysis-strategic-tool-for-companies\/\">materiality assessment <\/a>On the other hand, especially in the case of capital market-oriented companies, relevant investors or proxy advisors increasingly expect information on the existence of appropriate qualifications on the supervisory board (qualification matrices), the integration of sustainability goals in the incentives of the management board and the anchoring of sustainability goals in the business model or strategic planning.<\/p><p>In this context, it should also be noted that the ESEF regulation introduced with the CSRD, which requires the information in the sustainability report to be machine-readable through XBRL tagging and mapping, will lead to increasing transparency and analyzability by interested third parties. In conjunction with the <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/the-12-best-materiality-analysis-ai-prompts\/\">use of AI<\/a>, this will lead to more critical questions about the ambition and consistency of published sustainability activities in the future. <\/p><p>In general, the company&#8217;s reputation will therefore also be determined by its focus on sustainability issues in the future.<\/p><p>Last but not least, (external) investors and other financial market players will demand corresponding reports or statements on how the company deals with these sustainability issues as part of the Sustainable Finance Disclosure Regulation (SFDR) and take them into account when granting loans, among other things.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1a1a83e e-flex e-con-boxed e-con e-parent\" data-id=\"1a1a83e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ee63954 elementor-widget elementor-widget-heading\" data-id=\"ee63954\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Liability avoidance for supervisory boards through appropriate governance structures<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ae57642 elementor-widget elementor-widget-text-editor\" data-id=\"ae57642\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The liability of the Supervisory Board is generally based on the incorrect monitoring of the Management Board in the sense of a breach of duty. The duties of the Supervisory Board are in turn derived from the individual provisions of the German Stock Corporation Act (AktG) (in particular Section 111) and from the general standard of conduct of a prudent and conscientious businessman to whom the Supervisory Board mandate is entrusted. In individual cases, these are, in particular, control duties and fiduciary duties.  <\/p><p>In terms of <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-reporting-materiality-analysis-and-then\/\">CSRD reporting<\/a> requirements, this includes the review of sustainability-related disclosures in the management report of the annual financial statements, as well as non-compliance with labor law regulations by the company&#8217;s own employees and in the value chain, as well as compliance issues. In all cases, effective control systems must be in place. <\/p><p>With regard to the composition and working structure of the Supervisory Board, the aim here will be to be able to demonstrate the necessary expertise on the one hand and to be able to document a sufficient time budget for discussing the relevant sustainability issues on the other.<\/p><p>Other specific points could be whether the catalog of transactions requiring approval should be expanded from the perspective of &#8220;<a href=\"https:\/\/csr-tools.com\/en\/blog-en\/double-materiality-explained-simply\/\">double materiality<\/a>&#8221; and whether any self-assessment of the board also takes into account sustainability aspects or expertise.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d5f7e14 e-flex e-con-boxed e-con e-parent\" data-id=\"d5f7e14\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3fac53c elementor-widget elementor-widget-heading\" data-id=\"3fac53c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Conclusion<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-df3fa3f elementor-widget elementor-widget-text-editor\" data-id=\"df3fa3f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>In an increasingly dynamic environment, the already broadening list of tasks for supervisory boards will be expanded to include the topic of sustainability, at the latest with the validity of the requirements surrounding the CSRD and the <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/eu-taxonomy-csrd-what-companies-need-to-know\/\">EU taxonomy<\/a>. For the members of supervisory boards, this means developing an understanding of the challenges posed by sustainability reporting, but also of the necessities and opportunities that arise for companies through a transformation towards a more sustainable orientation. The breadth of the requirements speaks more in favor of a more qualified understanding within the board as a whole, possibly through further training, than in favor of singular expert knowledge.  <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ccaeca7 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"ccaeca7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-23cadcb e-flex e-con-boxed e-con e-parent\" data-id=\"23cadcb\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f69e0cd elementor-widget elementor-widget-heading\" data-id=\"f69e0cd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Guest article written by Dr. Udo Zimmermann<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-62722d74 e-flex e-con-boxed e-con e-parent\" data-id=\"62722d74\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-11c93197 e-con-full e-flex e-con e-child\" data-id=\"11c93197\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7dddb5a elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"7dddb5a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"400\" height=\"400\" src=\"https:\/\/csr-tools.eu\/wp-content\/uploads\/Udo-Zimmermann.jpeg\" class=\"attachment-large size-large wp-image-3348\" alt=\"\" srcset=\"https:\/\/csr-tools.eu\/wp-content\/uploads\/Udo-Zimmermann.jpeg 400w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Udo-Zimmermann-300x300.jpeg 300w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Udo-Zimmermann-150x150.jpeg 150w\" sizes=\"(max-width: 400px) 100vw, 400px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1b4a0a0 e-con-full e-flex e-con e-child\" data-id=\"1b4a0a0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-95c8cbc elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"95c8cbc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/uzconsult.de\/\" target=\"_blank\" rel=\"noopener\">Dr. Udo Zimmermann<\/a> from Esslingen am Neckar is a qualified business economist and has worked for many years in positions of responsibility in trading and service companies, most recently for almost 20 years as managing director, particularly in medium-sized family businesses.<\/p><p>He recently set up his own business and passes on his experience in the form of advisory and supervisory activities. He is a member of the Initiative Beirat-BW e.V. as well as the FEA &#8211; Financial Experts Association e.V.. <\/p><p>As a certified CSRD specialist, he also advises companies on the preparation and reporting of their sustainability management.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Important note (26.02.2025): Some details of this article may be outdated due to the current EU omnibus proposal. This applies [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3347,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[39,42],"tags":[],"class_list":["post-3669","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-en","category-csrd-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - 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