Enshrining the “Offenlegungslösung” in the CSRD Implementation

In the position paper of Deutsches Aktieninstitut on the draft law implementing the Corporate Sustainability Reporting Directive (CSRD), we highlight that the "Aufstellungslösung" proposed in the draft law is not a requirement of the CSRD, but rather the result of a translation error. This approach entails significant legal consequences and imposes unnecessary burdens and risks on companies. Therefore, the “Offenlegungslösung” should be adopted in sustainability reporting.

We also recommend that the German government reintegrates the amendments to the Supply Chain Due Diligence Act (Lieferkettensorgfaltspflichtengesetz) that were originally included in the 2024 government draft of the CSRD implementation law, in order to avoid duplicate reporting obligations.