BOARD Magazine: Implementation of the Corporate Sustainability Reporting Directive

On March 22, Germany presented the first draft of an implementation law. In their article for BOARD, Dr. Christine Bortenlänger, Chief Executive and Member of the Board, and Jessica Göres, Head of Sustainability Reporting at Deutsches Aktieninstitut, welcome the German legislator's aim of implementing the directive one-to-one. On the other hand, the planned preparation solution for sustainability information in the management report is to be viewed critically. The authors call for the legislator to implement a disclosure solution similar to that for financial reporting. The national implementation of the CSRD in Germany must now take place swiftly so that companies can implement the new transparency requirements with legal certainty.

The guest article was published in BOARD issue 2/2024.