Scope
German companies in CSRD scope once enacted
Germany · act
German CSRD transposition bill
Entwurf eines Gesetzes zur Umsetzung der Richtlinie (EU) 2022/2464 hinsichtlich der Nachhaltigkeitsberichterstattung von Unternehmen (BT-Drs. 21/1857)
Penalties
HGB reporting sanctions once enacted
Last verified
2026-08-26
In plain language
What this law does
Germany has not yet enacted full CSRD transposition. Bundestag document 21/1857 remains a government bill; it was considered at a Legal Affairs Committee hearing in April 2026 alongside changes reflecting the later Omnibus I directive.
Core obligations
ESRS reporting; HGB management-report integration; Dictionary termAuditA systematic, independent and documented process for obtaining objective evidence and evaluating it against defined criteria to determine the extent to which requirements are fulfilled.Read the full definition Dictionary termAssuranceAn independent engagement designed to increase intended users' confidence in defined sustainability information by evaluating it against suitable criteria and reporting a conclusion.Read the full definition duties once enacted