🔹 Elimination of the obligation to prepare a separate audit report for the sustainability report.
🔹 Improvements to the LkSG substitution right to avoid double reporting and allow more time for submission.
🔹 Reorganization of the regulations on the appointment of auditors for sustainability reports.
The next step is to submit the draft to the Bundestag, where it will be discussed and a final decision will be made.
Companies that want to act proactively can already familiarize themselves with the requirements of the CSRD. A helpful resource here is the DNK declaration (German Sustainability Code), which can serve as a valuable basis for future CSRD-compliant reporting. Detailed information on the government draft and further procedures can be found on the official website of the Federal Ministry of Justice: Link zur BMJ-Seite. These developments underline the growing importance of sustainability in corporate management and reporting. Stay informed and take the opportunity to prepare your company for these important changes at an early stage.