{"id":8470,"date":"2025-07-23T15:48:03","date_gmt":"2025-07-23T13:48:03","guid":{"rendered":"https:\/\/csr-tools.com\/uncategorized\/csrd-implementation-act-2025-overview-of-statements\/"},"modified":"2025-09-01T12:24:41","modified_gmt":"2025-09-01T10:24:41","slug":"csrd-implementation-act-2025-overview-of-statements","status":"publish","type":"post","link":"https:\/\/csr-tools.eu\/en\/blog-en\/csrd-implementation-act-2025-overview-of-statements\/","title":{"rendered":"CSRD Implementation Act 2025: Overview of Statements"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"8470\" class=\"elementor elementor-8470 elementor-8040\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9688d0e e-flex e-con-boxed e-con e-parent\" data-id=\"9688d0e\" 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-53a8fbf elementor-widget elementor-widget-text-editor\" data-id=\"53a8fbf\" 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 data-start=\"447\" data-end=\"971\">With the <a href=\"https:\/\/csr-tools.com\/en\/csrd\/\"><em data-start=\"467\" data-end=\"513\">Corporate Sustainability Reporting Directive<\/em><\/a> (CSRD), the EU is setting new, significantly more demanding requirements for corporate sustainability reporting. The goal: In the future, companies should report more transparently on environmental, social, and governance (<a href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-en\/esg-and-esg-reporting-the-most-important-facts-in-brief\/\">ESG<\/a>) issues \u2013 standardized, digitized, and auditable. This affects not only large enterprises, but also, in stages, medium-sized capital companies and many subsidiaries of international groups.  <\/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-e823703 elementor-widget elementor-widget-heading\" data-id=\"e823703\" 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\">1. The CSRD Implementation Act 2025 at a Glance<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e7d1a40 elementor-widget elementor-widget-text-editor\" data-id=\"e7d1a40\" 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 data-start=\"973\" data-end=\"1101\">In Germany, a revised <strong data-start=\"1028\" data-end=\"1079\"><a href=\"https:\/\/www.bmjv.de\/SharedDocs\/Gesetzgebungsverfahren\/DE\/2025_CSRD-UmsG.html\">draft bill<\/a> for the CSRD Implementation Act<\/strong> has been available since <a href=\"https:\/\/www.bmjv.de\/SharedDocs\/Gesetzgebungsverfahren\/DE\/2025_CSRD-UmsG.html\" target=\"_blank\" rel=\"noopener\">July 2025<\/a>. It regulates, among other things:<\/p><ul data-start=\"1102\" data-end=\"1853\"><li data-start=\"1102\" data-end=\"1241\"><p data-start=\"1104\" data-end=\"1241\"><strong data-start=\"1104\" data-end=\"1143\">Extended Reporting Obligations in the HGB<\/strong>: Sustainability information will become part of the (group) management report (\u00a7\u00a7 289b et seq., \u00a7 315b HGB-E).<\/p><\/li><li data-start=\"1242\" data-end=\"1459\"><p data-start=\"1244\" data-end=\"1459\"><strong data-start=\"1244\" data-end=\"1278\">Introduction of the Audit Obligation<\/strong>: The <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-audit-everything-about-the-audit-of-the-sustainability-report\/\" target=\"_blank\" rel=\"noopener\">sustainability report is subject to an independent audit<\/a> with limited assurance by auditors, potentially also by other auditing bodies in the future.<\/p><\/li><li data-start=\"1460\" data-end=\"1645\"><p data-start=\"1462\" data-end=\"1645\"><strong data-start=\"1462\" data-end=\"1491\">ESEF Format Requirements<\/strong>: In the future, management reports, including sustainability disclosures, are to be mandatorily prepared in the electronic reporting format (XHTML with XBRL tagging).<\/p><\/li><li data-start=\"1646\" data-end=\"1853\"><p data-start=\"1648\" data-end=\"1853\"><strong data-start=\"1648\" data-end=\"1694\">New Thresholds and Exemption Clauses<\/strong>: The definition of which companies are subject to reporting will be revised; smaller subsidiaries could be exempted under certain conditions.<\/p><\/li><\/ul><p data-start=\"1855\" data-end=\"2055\">At the same time, there is great uncertainty, as the European <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/sustainability-reporting\/csrd-omnibus-what-the-eu-proposal-means-for-companies\/\" target=\"_blank\" rel=\"noopener\">Omnibus<\/a> Directive for improving the <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-explained-in-under-100-words\/\" target=\"_blank\" rel=\"noopener\">CSRD<\/a> is still in flux in parallel, with possible changes to reporting content, deadlines, and obligations.<\/p><p data-start=\"2057\" data-end=\"2323\">The consequence: Companies and associations are sounding the alarm. In their <strong data-start=\"2118\" data-end=\"2162\">statements on the CSRD Implementation Act 2025<\/strong>, they criticize a lack of practical applicability, additional technical effort, and open legal questions. They demand improvements before the law is passed.  <\/p><p data-start=\"2325\" data-end=\"2367\">In this article, we take a closer look:<\/p><ul><li data-start=\"2325\" data-end=\"2367\">What demands and proposals do leading players such as IDW, WPK, DRSC, the German Equity Institute, the German Banking Industry Committee, and the VDZ put forward?<\/li><li data-start=\"2325\" data-end=\"2367\">Where is there consensus and where do opinions diverge?<\/li><li data-start=\"2325\" data-end=\"2367\">And: What does all this mean for companies that will have to report in the future?<\/li><\/ul>\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-2457635 e-flex e-con-boxed e-con e-parent\" data-id=\"2457635\" 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-4131196 elementor-widget elementor-widget-heading\" data-id=\"4131196\" 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\">2. Who is behind the Statements? The most Important Players at a Glance <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-121429b elementor-widget elementor-widget-text-editor\" data-id=\"121429b\" 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 data-start=\"228\" data-end=\"577\">In the course of the debate surrounding the <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-implementation-in-germany-orientation-in-uncertain-times\/\">German <strong data-start=\"255\" data-end=\"285\">CSRD implementation<\/strong><\/a>, numerous stakeholders have spoken out. Six organizations, in particular, play a central role. They represent, among others, auditors, the capital market, the real economy, industries with high reporting obligations, and accounting standard setters. Each brings its specific perspective.   <\/p><p data-start=\"579\" data-end=\"870\"><strong data-start=\"579\" data-end=\"622\">1. IDW \u2013 Institute of Public Auditors in Germany<\/strong><br data-start=\"622\" data-end=\"625\">The IDW represents the professional interests of auditors. It pays particular attention to the requirements for auditing the sustainability report, handling digital reporting formats, and defining audit obligations. <\/p><p data-start=\"872\" data-end=\"1155\"><strong data-start=\"872\" data-end=\"908\">2. WPK \u2013 Chamber of Public Accountants<\/strong><br data-start=\"908\" data-end=\"911\">As a public corporation, the WPK intensively deals with the legal framework of auditing. It demands clear delineations of auditor roles and warns against excessive requirements for auditors and audited companies. <\/p><p data-start=\"1157\" data-end=\"1538\"><strong data-start=\"1157\" data-end=\"1217\">3. DRSC \u2013 German Accounting Standards Committee<\/strong><br data-start=\"1217\" data-end=\"1220\">The DRSC develops German accounting standards and represents Germany at the European level in the development of the ESRS (European Sustainability Reporting Standards). It particularly demands technical feasibility and coherence in the interplay between sustainability and financial reporting. <\/p><p data-start=\"1540\" data-end=\"1843\"><strong data-start=\"1540\" data-end=\"1577\">4. German Equity Institute (DAI)<\/strong><br data-start=\"1577\" data-end=\"1580\">The DAI speaks for capital market-oriented companies and strongly focuses on bureaucracy costs, international competitiveness, and deadlines for implementation and auditing. It demands more practical relevance and flexibility for capital market-oriented companies. <\/p><p data-start=\"1845\" data-end=\"2119\"><strong data-start=\"1845\" data-end=\"1882\">5. German Banking Industry Committee (DK)<\/strong><br data-start=\"1882\" data-end=\"1885\">As the umbrella organization for banks and savings banks, the DK is primarily concerned with feasibility in the financial sector. It emphasizes the risks of incoherent timelines and advocates for clear exemption rules and a reliable legal framework. <\/p><p data-start=\"2121\" data-end=\"2438\"><strong data-start=\"2121\" data-end=\"2173\">6. VDZ \u2013 Association of German Cement Manufacturers<\/strong><br data-start=\"2173\" data-end=\"2176\">The VDZ represents the interests of the cement industry, an energy-intensive basic materials sector with high reporting obligations along the supply and production chain. It demands a practical and proportionate implementation, particularly to avoid duplicate reporting obligations and unnecessary regulatory burdens. <\/p><p data-start=\"2440\" data-end=\"2718\">These six statements show: The <strong data-start=\"2479\" data-end=\"2509\">CSRD Implementation Act 2025<\/strong> encounters a broad field \u2013 from auditing professions to affected industries. And precisely in their diversity, they reflect which political and practical decisions must now be made. <\/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-d0b0f13 e-flex e-con-boxed e-con e-parent\" data-id=\"d0b0f13\" 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-37fa87c elementor-widget elementor-widget-heading\" data-id=\"37fa87c\" 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\">3. What Do the Associations Demand? Key Criticisms at a Glance <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-075af93 elementor-widget elementor-widget-text-editor\" data-id=\"075af93\" 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 data-start=\"217\" data-end=\"490\">The six statements on the <strong data-start=\"246\" data-end=\"276\">CSRD Implementation Act 2025<\/strong> differ in detail, but many demands are similar in their thrust: Less complexity, more clarity, more practical applicability. Here are the key points summarized briefly for each association: <\/p><h4 data-start=\"497\" data-end=\"542\"><strong data-start=\"502\" data-end=\"542\">IDW \u2013 Institute of Public Auditors in Germany<\/strong><\/h4><ul data-start=\"543\" data-end=\"879\"><li data-start=\"543\" data-end=\"634\"><p data-start=\"545\" data-end=\"634\">Retention of auditing by public accountants with clearly regulated additional qualifications.<\/p><\/li><li data-start=\"635\" data-end=\"712\"><p data-start=\"637\" data-end=\"712\">Demand for a realistic timeline for introduction and audit obligations.<\/p><\/li><li data-start=\"713\" data-end=\"804\"><p data-start=\"715\" data-end=\"804\">Rejection of the ESEF preparation obligation for the management report, disclosure solution preferred.<\/p><\/li><li data-start=\"805\" data-end=\"879\"><p data-start=\"807\" data-end=\"879\">Auditing should be risk-oriented and based on existing processes.<\/p><\/li><\/ul><h4 data-start=\"886\" data-end=\"924\"><strong data-start=\"891\" data-end=\"924\">WPK \u2013 Chamber of Public Accountants<\/strong><\/h4><ul data-start=\"925\" data-end=\"1205\"><li data-start=\"925\" data-end=\"1026\"><p data-start=\"927\" data-end=\"1026\">Secure strict audit sovereignty with public accountants \u2013 no softening in favor of other providers.<\/p><\/li><li data-start=\"1027\" data-end=\"1132\"><p data-start=\"1029\" data-end=\"1132\">Clear limitation of the scope of audit to formal and substantively plausible auditing (Limited Assurance).<\/p><\/li><li data-start=\"1133\" data-end=\"1205\"><p data-start=\"1135\" data-end=\"1205\">Warning against additional bureaucracy due to technical formats like ESEF.<\/p><\/li><\/ul><h4 data-start=\"1212\" data-end=\"1274\"><strong data-start=\"1217\" data-end=\"1274\">DRSC \u2013 German Accounting Standards Committee<\/strong><\/h4><ul data-start=\"1275\" data-end=\"1651\"><li data-start=\"1275\" data-end=\"1392\"><p data-start=\"1277\" data-end=\"1392\">Rejection of the preparation obligation in ESEF format: causes additional effort, legal uncertainty, and media discontinuities.<\/p><\/li><li data-start=\"1393\" data-end=\"1475\"><p data-start=\"1395\" data-end=\"1475\">Demand for a disclosure solution analogous to previous financial reporting.<\/p><\/li><li data-start=\"1476\" data-end=\"1564\"><p data-start=\"1478\" data-end=\"1564\">Emphasize consistency of sustainability and financial reporting (&#8220;connectivity&#8221;).<\/p><\/li><li data-start=\"1565\" data-end=\"1651\"><p data-start=\"1567\" data-end=\"1651\">Criticism of technical ambiguity (e.g., regarding XBRL taxonomy, archiving, signature).<\/p><\/li><\/ul><h4 data-start=\"1658\" data-end=\"1697\"><strong data-start=\"1663\" data-end=\"1697\">German Equity Institute (DAI)<\/strong><\/h4><ul data-start=\"1698\" data-end=\"2091\"><li data-start=\"1698\" data-end=\"1808\"><p data-start=\"1700\" data-end=\"1808\">Rejection of mandatory ESEF preparation \u2013 especially for non-capital market-oriented companies.<\/p><\/li><li data-start=\"1809\" data-end=\"1905\"><p data-start=\"1811\" data-end=\"1905\">Introduction of a &#8220;one-stop report&#8221; to avoid parallel reporting obligations (e.g., LkSG).<\/p><\/li><li data-start=\"1906\" data-end=\"1991\"><p data-start=\"1908\" data-end=\"1991\">More flexible transition periods and more implementation leeway for companies demanded.<\/p><\/li><li data-start=\"1992\" data-end=\"2091\"><p data-start=\"1994\" data-end=\"2091\">Audit obligation by public accountants with industry-specific additional qualifications supported.<\/p><\/li><\/ul><h4 data-start=\"2098\" data-end=\"2137\"><strong data-start=\"2103\" data-end=\"2137\">German Banking Industry Committee (DK)<\/strong><\/h4><ul data-start=\"2138\" data-end=\"2467\"><li data-start=\"2138\" data-end=\"2230\"><p data-start=\"2140\" data-end=\"2230\">Warns against a hasty entry into force and demands adaptation to ongoing EU procedures.<\/p><\/li><li data-start=\"2231\" data-end=\"2325\"><p data-start=\"2233\" data-end=\"2325\">Open questions regarding group exemption and intertwining of deadlines within corporate groups.<\/p><\/li><li data-start=\"2326\" data-end=\"2380\"><p data-start=\"2328\" data-end=\"2380\">Supports the disclosure solution for the ESEF format.<\/p><\/li><li data-start=\"2381\" data-end=\"2467\"><p data-start=\"2383\" data-end=\"2467\">Suggests more practical definitions for audit content and consolidation scope.<\/p><\/li><\/ul><h4><strong data-start=\"2479\" data-end=\"2528\">VDZ \u2013 Association of German Cement Manufacturers E.V.<\/strong><\/h4><ul data-start=\"2529\" data-end=\"2853\"><li data-start=\"2529\" data-end=\"2610\"><p data-start=\"2531\" data-end=\"2610\">Start national implementation only after completion of EU adjustments (&#8220;Omnibus&#8221;).<\/p><\/li><li data-start=\"2611\" data-end=\"2686\"><p data-start=\"2613\" data-end=\"2686\">Reduction of duplicate reporting obligations (CSRD vs. LkSG) urgently needed.<\/p><\/li><li data-start=\"2687\" data-end=\"2774\"><p data-start=\"2689\" data-end=\"2774\">Criticism of ESEF obligation as impractical, especially for medium-sized companies.<\/p><\/li><li data-start=\"2775\" data-end=\"2853\"><p data-start=\"2777\" data-end=\"2853\">Admission of further auditors besides public accountants proposed to relieve the market.<\/p><\/li><\/ul>\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-19646db e-flex e-con-boxed e-con e-parent\" data-id=\"19646db\" 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-df48514 elementor-widget elementor-widget-heading\" data-id=\"df48514\" 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\">4. What Unites and Divides the Associations<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b78f5b1 elementor-widget elementor-widget-text-editor\" data-id=\"b78f5b1\" 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 data-start=\"233\" data-end=\"547\">The six statements on the <strong data-start=\"262\" data-end=\"292\">CSRD Implementation Act 2025<\/strong> differ in tone, but not always in content. While the perspectives vary \u2013 auditors, reporters, standard setters \u2013 clear patterns emerge in central aspects. In other areas, however, the views are quite controversial.  <\/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-de98e40 elementor-widget elementor-widget-heading\" data-id=\"de98e40\" 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\">4.1 Common Demands: more Pragmatism, less Complexity<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-66f7b18 elementor-widget elementor-widget-text-editor\" data-id=\"66f7b18\" 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><strong>Rejection of the ESEF Preparation Obligation<\/strong><br data-start=\"771\" data-end=\"774\">All six organizations oppose the mandatory preparation of the management report in ESEF\/XHTML format. Instead, the so-called <strong>disclosure solution<\/strong> is preferred \u2013 i.e., digital formatting solely for the purpose of publication, not as a legally authoritative document. <\/p><p><strong>Priority for Practical Applicability and Legal Certainty<\/strong><br>There is agreement that the draft law is rushed. Many demand that it should only come into force after the completion of the EU-wide &#8220;Omnibus&#8221; adjustments. Because: Companies need clarity on <strong>what applies when for whom<\/strong>.  <\/p><p><strong>Avoidance of Duplicate Reporting Obligations<\/strong><br>In particular, the German Equity Institute, the VDZ, and the DK urge to <strong>harmonize<\/strong> <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-reporting-materiality-analysis-and-then\/\">sustainability reporting<\/a> with other legal reporting obligations (e.g., Supply Chain Due Diligence Act). The idea: A &#8220;one-stop report.&#8221; <\/p><p><strong>Limited Audit Scope with Clear Responsibility<\/strong><br>There is agreement that the audit of the sustainability report must <strong>not escalate into a full audit<\/strong>. The demanded &#8220;Limited Assurance&#8221; should remain consistent. The IDW, WPK, and DAI emphasize the priority of <strong>public accountants<\/strong> \u2013 while also requiring practical qualifications.  <\/p><p><strong>Align Consolidation Scope with Financial Reporting<\/strong><br>Several organizations \u2013 especially DRSC, DK, and VDZ \u2013 demand that the sustainability report be allowed to use the same consolidation scope as financial reporting. This is intended to reduce effort and improve comparability.<\/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-6b8b24d elementor-widget elementor-widget-heading\" data-id=\"6b8b24d\" 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\">4.2 Controversies and Differences: who may Audit and to What Extent?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-00b6654 elementor-widget elementor-widget-text-editor\" data-id=\"00b6654\" 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 data-start=\"2427\" data-end=\"2511\">Despite many agreements, clear differences emerge on some issues:<\/p><p data-start=\"2513\" data-end=\"2737\"><strong>Who may audit?<\/strong><br data-start=\"2536\" data-end=\"2539\">While IDW and WPK strictly insist on auditing by public accountants, the VDZ is more open: Other qualified auditors should also be admitted to avoid capacity bottlenecks.<\/p><p data-start=\"2513\" data-end=\"2737\"><strong data-start=\"2742\" data-end=\"2769\">Technology vs. Feasibility<\/strong><br data-start=\"2769\" data-end=\"2772\">The DRSC criticizes the draft in particularly detailed technical terms \u2013 focusing on iXBRL, signature requirements, media discontinuities, and format issues. Others, like the DAI or the VDZ, rather emphasize the <strong data-start=\"2972\" data-end=\"3014\">bureaucratic effort for companies<\/strong> and demand simple solutions. <\/p><p data-start=\"3047\" data-end=\"3298\"><strong data-start=\"3050\" data-end=\"3077\">Timing of Implementation<\/strong><br data-start=\"3077\" data-end=\"3080\">While DRSC and DK specifically point to the ongoing EU adjustments and their delays, WPK and IDW express themselves more cautiously and focus more on substantive design than on deadline postponement.<\/p><p data-start=\"3300\" data-end=\"3397\"><strong data-start=\"3303\" data-end=\"3325\">Industry Interests<\/strong><br data-start=\"3325\" data-end=\"3328\">The differences often reflect industry-specific interests:<\/p><ul data-start=\"3398\" data-end=\"3622\"><li data-start=\"3398\" data-end=\"3456\"><p data-start=\"3400\" data-end=\"3456\">The DAI focuses on listed large enterprises.<\/p><\/li><li data-start=\"3457\" data-end=\"3536\"><p data-start=\"3459\" data-end=\"3536\">The DK thinks in terms of group structures and reporting obligations along the group.<\/p><\/li><li data-start=\"3537\" data-end=\"3622\"><p data-start=\"3539\" data-end=\"3622\">The VDZ is one of the few to bring in the perspective of an energy-intensive industry that particularly suffers from regulatory burden.<\/p><\/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-8bd395a elementor-widget elementor-widget-heading\" data-id=\"8bd395a\" 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\">4.3 Interim Conclusion<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8f2ae93 elementor-widget elementor-widget-text-editor\" data-id=\"8f2ae93\" 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 associations do not want a &#8220;return to voluntary CSR,&#8221; but they demand a <strong data-start=\"3736\" data-end=\"3800\">realistic and implementable sustainability reporting<\/strong> that does not overwhelm companies with bureaucracy \u2013 and that fulfills the actual purpose of the CSRD: credible, traceable sustainability data.<\/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-c4db651 e-flex e-con-boxed e-con e-parent\" data-id=\"c4db651\" 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-d00a410 elementor-widget elementor-widget-heading\" data-id=\"d00a410\" 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\">5. Comparison of Statements: who Stands where?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cc1d134 elementor-widget elementor-widget-text-editor\" data-id=\"cc1d134\" 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>To make the complexity of the statements tangible, we have summarized the core statements on the central aspects in a table:<\/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-057245c elementor-widget elementor-widget-image\" data-id=\"057245c\" 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=\"1024\" height=\"569\" src=\"https:\/\/csr-tools.eu\/wp-content\/uploads\/Bildschirmfoto-2025-07-23-um-15.24.18-1024x569.png\" class=\"attachment-large size-large wp-image-8065\" alt=\"\" srcset=\"https:\/\/csr-tools.eu\/wp-content\/uploads\/Bildschirmfoto-2025-07-23-um-15.24.18-1024x569.png 1024w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Bildschirmfoto-2025-07-23-um-15.24.18-300x167.png 300w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Bildschirmfoto-2025-07-23-um-15.24.18-768x427.png 768w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Bildschirmfoto-2025-07-23-um-15.24.18-1536x854.png 1536w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Bildschirmfoto-2025-07-23-um-15.24.18-2048x1139.png 2048w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Bildschirmfoto-2025-07-23-um-15.24.18-600x334.png 600w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\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 class=\"elementor-element elementor-element-f2b3236 elementor-widget elementor-widget-text-editor\" data-id=\"f2b3236\" 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>Despite different focuses, the associations share a common goal: The implementation of the CSRD should be <strong data-start=\"3206\" data-end=\"3223\">legally compliant<\/strong>, but also <strong data-start=\"3235\" data-end=\"3263\">economically viable<\/strong> and <strong data-start=\"3268\" data-end=\"3294\">technically manageable<\/strong>. The ESEF preparation, audit obligations, and harmonization with other laws are particularly in focus, with sometimes very clear demands on the legislator. <\/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-4a393c6 e-flex e-con-boxed e-con e-parent\" data-id=\"4a393c6\" 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-0831850 elementor-widget elementor-widget-heading\" data-id=\"0831850\" 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\">6. Conclusion: a Law with Repercussions<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-01bd26c elementor-widget elementor-widget-text-editor\" data-id=\"01bd26c\" 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 draft bill for the <strong data-start=\"242\" data-end=\"272\">CSRD Implementation Act 2025<\/strong> is more than a technical update of the HGB \u2013 it is a balancing act between EU requirements and national implementability. The associations&#8217; statements clearly show: In its current form, the law is largely not practical. <\/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-f7741ad elementor-widget elementor-widget-heading\" data-id=\"f7741ad\" 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\">6.1 What the Legislator should Take Away<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-90f1a21 elementor-widget elementor-widget-text-editor\" data-id=\"90f1a21\" 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<ul><li data-start=\"554\" data-end=\"778\"><p data-start=\"556\" data-end=\"778\">The unanimous rejection of the <strong data-start=\"585\" data-end=\"613\">ESEF preparation obligation<\/strong> for the management report is a clear signal. The disclosure solution is tried and tested in practice and offers the same transparency \u2013 without the massive additional technical effort. <\/p><\/li><li data-start=\"779\" data-end=\"1031\"><p data-start=\"781\" data-end=\"1031\">The <strong data-start=\"785\" data-end=\"820\">audit by public accountants<\/strong> is generally supported \u2013 but it must be efficient, risk-oriented, and not artificially complicated. The discussion about opening up to other auditors is a question of capacity and trust. <\/p><\/li><li data-start=\"1032\" data-end=\"1263\"><p data-start=\"1034\" data-end=\"1263\">Companies need <strong data-start=\"1056\" data-end=\"1076\">legal certainty<\/strong> \u2013 and no changes during ongoing operations. The legislator should adapt the timeline to the EU process and not set implementation deadlines before Brussels has finalized its position. <\/p><\/li><li data-start=\"1264\" data-end=\"1444\"><p data-start=\"1266\" data-end=\"1444\">A &#8220;<strong data-start=\"1271\" data-end=\"1291\">one-stop report<\/strong>&#8221; that consolidates various reporting obligations (e.g., CSRD, LkSG) would be a real step forward \u2013 and would reduce bureaucracy instead of building it up.<\/p><\/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-428c332 elementor-widget elementor-widget-heading\" data-id=\"428c332\" 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\">6.2 What Companies Can Do Now<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7fc0f55 elementor-widget elementor-widget-text-editor\" data-id=\"7fc0f55\" 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<ul><li data-start=\"1484\" data-end=\"1632\"><p data-start=\"1486\" data-end=\"1632\">Even if the law is not yet final: The direction is clear. The CSRD is coming \u2013 and it will require <strong data-start=\"1594\" data-end=\"1631\">structured, auditable ESG data<\/strong> in the future. <\/p><\/li><li data-start=\"1633\" data-end=\"1810\"><p data-start=\"1635\" data-end=\"1810\">Companies should proactively address the <strong data-start=\"1679\" data-end=\"1742\">interlinking of sustainability and financial reporting<\/strong>, clarify responsibilities, and build competencies.<\/p><\/li><li data-start=\"1811\" data-end=\"1986\"><p data-start=\"1813\" data-end=\"1986\">Those operating internationally should analyze potential <strong data-start=\"1858\" data-end=\"1886\">consolidation obligations<\/strong> and reporting obligations within the group \u2013 otherwise, unexpected additional effort threatens here.<\/p><\/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-dfe6341 elementor-widget elementor-widget-heading\" data-id=\"dfe6341\" 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\">6.3 What this Means for Practice<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c7ff475 elementor-widget elementor-widget-text-editor\" data-id=\"c7ff475\" 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>Sustainability reporting will become an integral part of corporate communication \u2013 legally binding, auditable, and public. The political course for this is being set now. If the associations&#8217; recommendations are heard, the <strong data-start=\"2286\" data-end=\"2316\">CSRD Implementation Act 2025<\/strong> could be not just a regulatory text, but a functional framework for greater sustainability transparency.  <\/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-7eb1f1c e-flex e-con-boxed e-con e-parent\" data-id=\"7eb1f1c\" 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-07951bd elementor-widget elementor-widget-heading\" data-id=\"07951bd\" 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\">7. Further Links and Tools<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5397b10 elementor-widget elementor-widget-text-editor\" data-id=\"5397b10\" 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 CSRD and its national implementation will intensively occupy many companies, consultants, and auditors in the coming months. Those who want to be well-prepared should now have the right information sources and tools at hand. <\/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-74bc5b8 elementor-widget elementor-widget-text-editor\" data-id=\"74bc5b8\" 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><strong>Official Documents and Statements<\/strong><\/p><ul data-start=\"509\" data-end=\"894\"><li data-start=\"509\" data-end=\"695\"><p data-start=\"511\" data-end=\"695\"><a href=\"https:\/\/www.bmjv.de\/SharedDocs\/Downloads\/DE\/Gesetzgebung\/RefE\/RefE_CSRD_UmsG_2025.pdf?__blob=publicationFile&amp;v=2\" target=\"_blank\" rel=\"noopener\">Draft bill of the Federal Ministry of Justice (BMJ)<\/a> for the <strong data-start=\"573\" data-end=\"603\">CSRD Implementation Act 2025<\/strong>.<\/p><\/li><li data-start=\"696\" data-end=\"894\"><p data-start=\"698\" data-end=\"894\"><a href=\"https:\/\/finance.ec.europa.eu\/capital-markets-union-and-financial-markets\/company-reporting-and-auditing\/company-reporting\/corporate-sustainability-reporting_en\" target=\"_blank\" rel=\"noopener\">Overview of the CSRD on the EU Commission&#8217;s website<\/a>.<\/p><\/li><\/ul><p data-start=\"896\" data-end=\"938\"><strong data-start=\"896\" data-end=\"938\">The six analyzed statements:<\/strong><\/p><ul data-start=\"939\" data-end=\"1283\"><li data-start=\"939\" data-end=\"1015\"><p data-start=\"941\" data-end=\"1015\"><a href=\"https:\/\/www.idw.de\/IDW\/Medien\/IDW-Schreiben\/2025\/IDW-CSRDUmsG-RefE-Schreiben-250718.pdf\" target=\"_blank\" rel=\"noopener\">Institute of Public Auditors in Germany (IDW)  <\/a><\/p><\/li><li data-start=\"1016\" data-end=\"1085\"><p data-start=\"1018\" data-end=\"1085\"><a href=\"https:\/\/www.wpk.de\/fileadmin\/documents\/Oeffentlichkeit\/Stellungnahmen\/WPK-Stellungnahme_18-07-2025.pdf\" target=\"_blank\" rel=\"noopener\">Chamber of Public Accountants (WPK)  <\/a><\/p><\/li><li data-start=\"1086\" data-end=\"1148\"><p data-start=\"1088\" data-end=\"1148\"><a href=\"https:\/\/media.licdn.com\/dms\/document\/media\/v2\/D4E1FAQG8BRjq68DHkw\/feedshare-document-pdf-analyzed\/B4EZgtPpt3GYAY-\/0\/1753105737337?e=1753920000&amp;v=beta&amp;t=H0wDOxjYgYBLbEv_4mgXDIFVHH1V-ZpgC8N-HsNPUK0\" target=\"_blank\" rel=\"noopener\">German Accounting Standards Committee (DRSC)<\/a><\/p><\/li><li data-start=\"1149\" data-end=\"1188\"><p data-start=\"1151\" data-end=\"1188\"><a href=\"https:\/\/media.licdn.com\/dms\/document\/media\/v2\/D4E1FAQGsKphONJYVBg\/feedshare-document-pdf-analyzed\/B4EZgwxYstGoAY-\/0\/1753164911350?e=1753920000&amp;v=beta&amp;t=jbf2dK8_081b27_vvAmv7kFNsdiyp9FuFpEQwViabXY\" target=\"_blank\" rel=\"noopener\">German Equity Institute (DAI)<\/a><\/p><\/li><li data-start=\"1189\" data-end=\"1228\"><p data-start=\"1191\" data-end=\"1228\"><a href=\"https:\/\/media.licdn.com\/dms\/document\/media\/v2\/D4E1FAQG_PAEZp1t_-A\/feedshare-document-pdf-analyzed\/B4EZgx5xitHIAY-\/0\/1753183887349?e=1753920000&amp;v=beta&amp;t=jDoOefgDkjgDVqQjHDq-MMoQcInGVvl6rbcCR_twbRE\" target=\"_blank\" rel=\"noopener\">German Banking Industry Committee (DK)<\/a><\/p><\/li><li data-start=\"1229\" data-end=\"1283\"><p data-start=\"1231\" data-end=\"1283\"><a href=\"https:\/\/www.vdz-online.de\/fileadmin\/Aktuelles\/VDZ-Stellungnahme_CSRD_nationale_Umsetzung_20250721.pdf\" target=\"_blank\" rel=\"noopener\">Association of German Cement Manufacturers e.V.<\/a><\/p><\/li><\/ul><p data-start=\"1285\" data-end=\"1403\">Our <strong>tools and consulting services<\/strong> related to the CSRD: <a href=\"https:\/\/csr-tools.com\/en\/products-services\/\">https:\/\/csr-tools.com\/produkte\/<\/a><\/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-1666fdb4 e-flex e-con-boxed e-con e-parent\" data-id=\"1666fdb4\" 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-76013450 elementor-widget elementor-widget-html\" data-id=\"76013450\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<iframe src=\"https:\/\/csrd.substack.com\/embed\" width=\"480\" height=\"320\" style=\"border:1px solid #EEE; background:white;\" frameborder=\"0\" scrolling=\"no\"><\/iframe>\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-423039bd e-flex e-con-boxed e-con e-parent\" data-id=\"423039bd\" 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-19a49da6 elementor-widget elementor-widget-heading\" data-id=\"19a49da6\" 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\">Blog posts on CSRD<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1ea7e483 e-con-full e-flex e-con e-child\" data-id=\"1ea7e483\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-648e528e elementor-align-center elementor-widget elementor-widget-button\" data-id=\"648e528e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/csr-tools.com\/blog\/csrd\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-newspaper\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Read all blog posts<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\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<div class=\"elementor-element elementor-element-7dbe8f4 e-flex e-con-boxed e-con e-parent\" data-id=\"7dbe8f4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\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>With the Corporate Sustainability Reporting Directive (CSRD), the EU is setting new, significantly more demanding requirements for corporate sustainability reporting. [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":8284,"comment_status":"closed","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":[39,42,45,40],"tags":[],"class_list":["post-8470","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-en","category-csrd-en","category-esrs-en","category-sustainability-reporting"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>CSRD Implementation Act 2025: Overview of Statements - CSR Tools<\/title>\n<meta name=\"description\" content=\"CSRD Implementation Act: What position do associations and industry take on this? 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