Position papers
Further amendments to the CSRD Implementation Act necessary
In our position paper on the Regierungsentwurf of the CSRD Implementation Act, we argue for a transposition of the requirements into national law by the end of 2024. We outline issues that should be amended in the Regierungsentwurf. For example, the same format requirements should apply to the management report and the consolidated financial statements. Companies should be given the option of including disclosures on intangible resources either in the management report or in the sustainability report. Regarding the involvement of employee representatives, we propose that it should be left to companies to decide when and at what level they inform employee representatives about the content of the sustainability report.
Position papers
Sustainability
Contact
Jessica Göres
Head of Sustainability Reporting
Tel. +49 69 92915-39
goeres(at)dai.de