{"id":26451,"date":"2024-08-05T10:28:47","date_gmt":"2024-08-05T08:28:47","guid":{"rendered":"https:\/\/clickatree.com\/csrd-complete\/"},"modified":"2024-08-07T11:04:22","modified_gmt":"2024-08-07T09:04:22","slug":"csrd-complete","status":"publish","type":"post","link":"https:\/\/clickatree.com\/en\/csrd-complete\/","title":{"rendered":"CSRD reporting obligation: The complete guide  [mit PDF Vorlage]"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"26451\" class=\"elementor elementor-26451 elementor-26411\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-55640b9d e-con-full e-flex e-con e-parent\" data-id=\"55640b9d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;shape_divider_bottom_negative&quot;:&quot;yes&quot;,&quot;shape_divider_bottom&quot;:&quot;arrow&quot;}\">\n\t\t\t\t<div class=\"elementor-shape elementor-shape-bottom\" aria-hidden=\"true\" data-negative=\"true\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 700 10\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M360 0L350 9.9 340 0 0 0 0 10 700 10 700 0\"\/>\n<\/svg>\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-39b8c4ce elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"39b8c4ce\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">CSRD reporting obligation: The complete guide<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6af4cdf7 elementor-widget elementor-widget-heading\" data-id=\"6af4cdf7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Are you affected by sustainability reporting?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-88a79cd e-flex e-con-boxed e-con e-child\" data-id=\"88a79cd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-425891ff elementor-align-center elementor-widget elementor-widget-post-info\" data-id=\"425891ff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-8edd47e elementor-inline-item\" itemprop=\"author\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<img decoding=\"async\" class=\"elementor-avatar\" src=\"https:\/\/secure.gravatar.com\/avatar\/?d=initials&amp;s=96\" alt=\"Picture of Chris Kaiser\" loading=\"lazy\" title=\"\">\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-author\">\n\t\t\t\t\t\t\t\t\t\tChris Kaiser\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-37e8d9a elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-tags\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\t07\/08\/2024\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-14b6b468 elementor-widget elementor-widget-text-editor\" data-id=\"14b6b468\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Share with your community on LinkedIn now:<\/strong><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9971728 elementor-share-buttons--view-icon elementor-share-buttons--skin-minimal elementor-share-buttons--shape-circle elementor-grid-0 elementor-share-buttons--color-official elementor-widget elementor-widget-share-buttons\" data-id=\"9971728\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"share-buttons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-grid\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_linkedin\" role=\"button\" tabindex=\"0\" aria-label=\"Share on linkedin\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-linkedin\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7a80631c e-flex e-con-boxed e-con e-parent\" data-id=\"7a80631c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6fb26cfa elementor-widget elementor-widget-text-editor\" data-id=\"6fb26cfa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>You can find everything you need to know about CSRD in this article.<\/b><\/p>\n<p>You can also download <a href=\"https:\/\/654edb0b.sibforms.com\/serve\/MUIFABbLB3lQfOhTrooeBtz2-4aNbRH6E3N75CXFSucG7N16Pj92wsHtM0VNws4z5OpDCjyIqbOv_C3aFwXk1oMNxreyHmZEtbxVge_f9vjXmwzJhYOoMSVDYUGLUDlgny0DBOXbJyCsClmYRNxXIlFP3T-Krwi_HjYM0NcQvALWo3gNf5hGTYXeRN_nyf9HdhQNHeFoRh68J5JC\" target=\"_blank\" rel=\"noopener\">the practical CSRD white paper<\/a> free of charge.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3b3d9704 elementor-widget elementor-widget-image\" data-id=\"3b3d9704\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"420\" src=\"https:\/\/clickatree.com\/wp-content\/uploads\/2024\/08\/CSRD-Richtline-Kompletter-Guide-zur-Nachhaltigkeitsberichterstattungspflicht-inkl-pdf-Berichts-Vorlage-Lead-Image-von-Click-A-Tree-1024x538.jpg\" class=\"attachment-large size-large wp-image-26433\" alt=\"CSRD Richtline Kompletter Guide zur Nachhaltigkeitsberichterstattungspflicht inkl pdf Berichts-Vorlage Lead Image von Click A Tree\" srcset=\"https:\/\/clickatree.com\/wp-content\/uploads\/2024\/08\/CSRD-Richtline-Kompletter-Guide-zur-Nachhaltigkeitsberichterstattungspflicht-inkl-pdf-Berichts-Vorlage-Lead-Image-von-Click-A-Tree-1024x538.jpg 1024w, https:\/\/clickatree.com\/wp-content\/uploads\/2024\/08\/CSRD-Richtline-Kompletter-Guide-zur-Nachhaltigkeitsberichterstattungspflicht-inkl-pdf-Berichts-Vorlage-Lead-Image-von-Click-A-Tree-300x158.jpg 300w, https:\/\/clickatree.com\/wp-content\/uploads\/2024\/08\/CSRD-Richtline-Kompletter-Guide-zur-Nachhaltigkeitsberichterstattungspflicht-inkl-pdf-Berichts-Vorlage-Lead-Image-von-Click-A-Tree-768x403.jpg 768w, https:\/\/clickatree.com\/wp-content\/uploads\/2024\/08\/CSRD-Richtline-Kompletter-Guide-zur-Nachhaltigkeitsberichterstattungspflicht-inkl-pdf-Berichts-Vorlage-Lead-Image-von-Click-A-Tree-200x105.jpg 200w, https:\/\/clickatree.com\/wp-content\/uploads\/2024\/08\/CSRD-Richtline-Kompletter-Guide-zur-Nachhaltigkeitsberichterstattungspflicht-inkl-pdf-Berichts-Vorlage-Lead-Image-von-Click-A-Tree-600x315.jpg 600w, https:\/\/clickatree.com\/wp-content\/uploads\/2024\/08\/CSRD-Richtline-Kompletter-Guide-zur-Nachhaltigkeitsberichterstattungspflicht-inkl-pdf-Berichts-Vorlage-Lead-Image-von-Click-A-Tree.jpg 1200w\" sizes=\"(max-width: 800px) 100vw, 800px\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-280158ac elementor-widget elementor-widget-text-editor\" data-id=\"280158ac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>If you&#8217;re in a hurry: Here is the CSRD PDF template.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-34229242 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"34229242\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/654edb0b.sibforms.com\/serve\/MUIFABbLB3lQfOhTrooeBtz2-4aNbRH6E3N75CXFSucG7N16Pj92wsHtM0VNws4z5OpDCjyIqbOv_C3aFwXk1oMNxreyHmZEtbxVge_f9vjXmwzJhYOoMSVDYUGLUDlgny0DBOXbJyCsClmYRNxXIlFP3T-Krwi_HjYM0NcQvALWo3gNf5hGTYXeRN_nyf9HdhQNHeFoRh68J5JC\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">CSRD PDF template<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1836154b e-flex e-con-boxed e-con e-parent\" data-id=\"1836154b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-19f116dd elementor-widget elementor-widget-heading\" data-id=\"19f116dd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What is the CSRD actually?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ea70142 elementor-widget elementor-widget-text-editor\" data-id=\"ea70142\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The CSRD (Corporate Sustainability Reporting Directive) is an EU directive that obliges companies to prepare comprehensive and standardized reports on their sustainability performance.<\/p>\n<p><strong>Objective:<\/strong> The guideline is intended to improve the transparency and comparability of sustainability information.<\/p>\n<p><strong>Scope of application:<\/strong> It applies to large companies and listed SMEs in the EU.<\/p>\n<p><strong>Reporting obligations:<\/strong> Companies must provide detailed information on environmental, social and governance (ESG) aspects.<\/p>\n<p><strong>Standards:<\/strong> The reports must be prepared in accordance with uniform EU-wide standards based on international guidelines such as the Global Reporting Initiative (GRI).<\/p>\n<p><strong>Timeframe:<\/strong> The CSRD comes into force gradually, starting with the 2024 financial year.<br \/>\nCompanies that are already subject to the NFRD (Non-Financial Reporting Directive) must report from 2025. <\/p>\n<p><strong>Advantages:<\/strong> The CSRD is intended to provide investors, consumers and other stakeholders with better information for assessing the sustainability performance of companies.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a971cc0 e-flex e-con-boxed e-con e-parent\" data-id=\"a971cc0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e50afef elementor-widget elementor-widget-heading\" data-id=\"e50afef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What does the CSRD reporting obligation mean for your company?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bb0de5e elementor-widget elementor-widget-text-editor\" data-id=\"bb0de5e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>In Germany, around 49,000 companies have been affected by the CSRD reporting obligation since January 1, 2024.<\/p>\n<p>This is a great challenge &#8211; but also a great opportunity!<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a502dff elementor-widget elementor-widget-image\" data-id=\"a502dff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"420\" src=\"https:\/\/clickatree.com\/wp-content\/uploads\/2024\/06\/Ghana-Baumpflanzung-Menschen-Mitarbeiter-Lead-Image-1024x538.jpg\" class=\"attachment-large size-large wp-image-23598\" alt=\"Ghana Tree planting People Employees Lead Image\" srcset=\"https:\/\/clickatree.com\/wp-content\/uploads\/2024\/06\/Ghana-Baumpflanzung-Menschen-Mitarbeiter-Lead-Image-1024x538.jpg 1024w, https:\/\/clickatree.com\/wp-content\/uploads\/2024\/06\/Ghana-Baumpflanzung-Menschen-Mitarbeiter-Lead-Image-300x158.jpg 300w, https:\/\/clickatree.com\/wp-content\/uploads\/2024\/06\/Ghana-Baumpflanzung-Menschen-Mitarbeiter-Lead-Image-768x403.jpg 768w, https:\/\/clickatree.com\/wp-content\/uploads\/2024\/06\/Ghana-Baumpflanzung-Menschen-Mitarbeiter-Lead-Image-200x105.jpg 200w, https:\/\/clickatree.com\/wp-content\/uploads\/2024\/06\/Ghana-Baumpflanzung-Menschen-Mitarbeiter-Lead-Image-600x315.jpg 600w, https:\/\/clickatree.com\/wp-content\/uploads\/2024\/06\/Ghana-Baumpflanzung-Menschen-Mitarbeiter-Lead-Image.jpg 1200w\" sizes=\"(max-width: 800px) 100vw, 800px\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c2bca8a e-flex e-con-boxed e-con e-parent\" data-id=\"c2bca8a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2fa873a elementor-widget elementor-widget-heading\" data-id=\"2fa873a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Sustainability and economic success are inextricably linked<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a5eef29 elementor-widget elementor-widget-text-editor\" data-id=\"a5eef29\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>There are new requirements for the documentation and reporting of sustainability measures in companies in the European Union and in Germany.<\/p>\n<p>The Corporate Sustainability and Responsibility Directive (CSRD) places a number of demands on the business world.<\/p>\n<p>It is worth developing a sustainable corporate strategy in order to be successful in the long term.<\/p>\n<p>At a time when resources are scarce and climate change is bringing a certain instability to existing production chains, sustainability is not a maybe, but a must-have for economic success.<\/p>\n<p>Companies are securing their future viability here and now by adapting to the new circumstances.<\/p>\n<p>The reporting obligation may initially be perceived as an additional burden, but it offers opportunities for long-term success and solid competitiveness.<\/p>\n<p>The prerequisites for this are that new market strategies are developed and implemented now.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b3818c8 e-flex e-con-boxed e-con e-parent\" data-id=\"b3818c8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e5d8a26 elementor-widget elementor-widget-heading\" data-id=\"e5d8a26\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">The importance of the Corporate Sustainability Reporting Directive in Germany and for your business<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3bc318d elementor-widget elementor-widget-text-editor\" data-id=\"3bc318d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Many more companies are now affected by the reporting obligation.<\/p>\n<p>This means that these companies will take care to cooperate with companies that operate sustainably, both in the supply chain and in their operational business.<\/p>\n<p>Even the hotel where business travelers stay has an impact on the values in the sustainability reports.<\/p>\n<p>In 2023, around 11,600 German companies were required to report; in 2024, the figure is now around 49,000.<\/p>\n<p>Positioning ourselves sustainably therefore also means becoming, being or remaining a potential cooperation partner for companies subject to reporting requirements.<\/p>\n<p>This means that even higher-priced products and services will gain market relevance if their cheaper alternatives are not sustainable.  <\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ef854a3 e-flex e-con-boxed e-con e-parent\" data-id=\"ef854a3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7a61992 elementor-widget elementor-widget-heading\" data-id=\"7a61992\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Who is subject to CSRD reporting?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-392d835 elementor-widget elementor-widget-text-editor\" data-id=\"392d835\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The Federal Ministry of Labor and Social Affairs explains in detail on its website to whom the reporting requirements have applied since January 1, 2024:<\/p>\n<p>&#8220;Corporations and commercial partnerships with exclusively limited liability shareholders that are large companies in terms of accounting law, small and medium-sized enterprises (SMEs) in terms of accounting law that are capital market-oriented, and third-country companies with a turnover of EUR 150 million in the EU whose subsidiaries meet the above major criteria or whose branches achieve a turnover of more than EUR 40 million.&#8221; (Source: www.csr-in-deutschland.de , 10.02.2024)<\/p>\n<p>Public interest entities with more than 500 employees will continue to be required to report from January 1, 2024.<\/p>\n<p>From the following year (01.01.2025), all other large companies under accounting law are obliged to prepare a CSRD report.<\/p>\n<p>And from January 1, 2026, capital market-oriented SMEs will also have to comply with the CSRD reporting obligation, albeit with the possibility of a deferral until 2028.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d9b93ab e-flex e-con-boxed e-con e-parent\" data-id=\"d9b93ab\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-11ebae9 elementor-widget elementor-widget-heading\" data-id=\"11ebae9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What does the CSRD reporting obligation mean for economic success?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f0f4887 elementor-widget elementor-widget-text-editor\" data-id=\"f0f4887\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reducing energy consumption saves money<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Promoting diversity and inclusion in the workplace creates diversity and diverse teams are more innovative and resilient in crises<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The use of sustainable materials such as reusable cups or cloth napkins amortize their higher acquisition costs over time and are of higher quality<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ordering from sustainable suppliers is initially more expensive, but also safer. Because if there is a supply crisis, fruit and vegetables from the farm next door are still available<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Implementing recycling programs turns waste into added value<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The promotion of renewable energies and environmentally friendly technologies is also more expensive to purchase, but safe and inexpensive in the long term<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tree planting with Click A Tree serves as a sustainable supplement to the measures mentioned above. Maintaining a livable global climate is the basis for all market economies<\/span><\/li>\n<\/ul>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6dd567f e-flex e-con-boxed e-con e-parent\" data-id=\"6dd567f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bd01b6e elementor-widget elementor-widget-heading\" data-id=\"bd01b6e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Future viability is a criterion for assessing the value of a company<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-efb4847 elementor-widget elementor-widget-text-editor\" data-id=\"efb4847\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The CSRD reporting obligation makes it easier to assess the sustainability of a company. Sustainability also means resilience. Investors and stakeholders have a great interest in ensuring that their investments are and remain secure.<\/p>\n<p>Those who rely on consistently low-cost production chains abroad are also dependent on them. The last crises have clearly shown this.<\/p>\n<p>Right now, it is not just a duty, but also an opportunity to rethink many things.<\/p>\n<p>Implementing sustainability easily in your company<\/p>\n<p>The K-Apart Hotel plants trees with Click A Tree and focuses on visible sustainability overall. As a large proportion of business guests from large companies book rooms here, which are subject to CSRD reporting requirements, the corporate concept is also geared towards their needs:<\/p>\n<ul>\n<li>It has been awarded GreenSign Level 4<\/li>\n<li>It has local suppliers &amp; well thought-out supply chains<\/li>\n<li>It invests in the environment, regionally &amp; globally<\/li>\n<li>It relies on renewable energies<\/li>\n<li>It supports recycling chains<\/li>\n<li>It supports local communities<\/li>\n<li>It uses products that support sustainable and social projects<\/li>\n<li>It actively implements gender equality &amp; inclusion<\/li>\n<li>It works in a way that conserves resources &amp; avoids toxins<\/li>\n<li>It uses reusable products instead of disposable variants<\/li>\n<\/ul>\n<p>(Source: www.k-apart.de, 10.02.2024)<\/p>\n<p>This example shows that basically every company has the potential to operate sustainably and to remain, be or become successful and generate strong sales.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2afd6a04 e-flex e-con-boxed e-con e-parent\" data-id=\"2afd6a04\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-26661bdf elementor-widget elementor-widget-heading\" data-id=\"26661bdf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">FAQ about the CSRD reporting obligation<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-316821a elementor-widget elementor-widget-text-editor\" data-id=\"316821a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Here you will find brief answers to the most frequently asked questions about the CSRD reporting obligation.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-51c6785b elementor-widget elementor-widget-n-accordion\" data-id=\"51c6785b\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"faq\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1370\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1370\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> What does the CSRD Directive say? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1370\" class=\"elementor-element elementor-element-427946f5 e-con-full e-flex e-con e-child\" data-id=\"427946f5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5583ea19 elementor-widget elementor-widget-text-editor\" data-id=\"5583ea19\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The EU&#8217;s CSRD Directive (Corporate Sustainability Reporting Directive) states that large companies and listed companies must submit more detailed and standardized sustainability reports.<\/p>\n<p><strong>Reporting obligation:<\/strong> Companies must report on environmental, social and governance (ESG) aspects.<\/p>\n<p><strong>Scope:<\/strong> The directive applies to all large companies and listed companies in the EU, including smaller listed companies from 2026.<\/p>\n<p><strong>Transparency:<\/strong> The aim is to increase the transparency and comparability of sustainability information.<\/p>\n<p><strong>Standards:<\/strong> Reports must be prepared in accordance with uniform EU standards based on the guidelines of the Global Reporting Initiative (GRI) and the standards of the Sustainability Accounting Standards Board (SASB).<\/p>\n<p><strong>Objective:<\/strong> The CSRD is intended to provide investors, consumers and other stakeholders with better information for assessing the sustainability performance of companies.<\/p>\n<p><strong>Transposition:<\/strong> The directive came into force on April 21, 2021 and must be transposed into national law by the member states by 2024.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1371\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1371\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> For whom is CSRD mandatory? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1371\" class=\"elementor-element elementor-element-6c37d0c2 e-con-full e-flex e-con e-child\" data-id=\"6c37d0c2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-166b3b6b elementor-widget elementor-widget-text-editor\" data-id=\"166b3b6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The CSRD Directive is mandatory for certain companies in the EU:<\/p>\n<p><strong>Large companies:<\/strong> Companies that fulfill at least two of the following criteria: more than 250 employees, more than 40 million euros in sales or more than 20 million euros in total assets.<\/p>\n<p><strong>Listed companies:<\/strong> All companies listed on EU-regulated markets, including small and medium-sized enterprises (SMEs), except micro-enterprises.<\/p>\n<p><strong>Financial institutions:<\/strong> Banks, insurance companies and other financial institutions.<\/p>\n<p><strong>Non-EU companies:<\/strong> Companies that operate in the EU and exceed certain turnover limits must also report.<\/p>\n<p>These extended reporting obligations are to come into force gradually from the 2024 financial year.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1372\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1372\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> When will CSRD come into force in Germany? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1372\" class=\"elementor-element elementor-element-2ce39359 e-con-full e-flex e-con e-child\" data-id=\"2ce39359\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5b439ee4 elementor-widget elementor-widget-text-editor\" data-id=\"5b439ee4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The CSRD Directive (Corporate Sustainability Reporting Directive) will come into force in Germany from the 2024 financial year.<\/p>\n<p>Companies must report in accordance with the new standards for the first time for the 2024 financial year, with the reports being published in 2025.<\/p>\n<p>The transposition into national law must be completed by the end of 2023.<\/p>\n<p>The new reporting obligations apply gradually to different types of companies:<\/p>\n<p><strong>2025:<\/strong> For companies that are already subject to the NFRD (Non-Financial Reporting Directive).<\/p>\n<p><strong>2026:<\/strong> For large companies that are not already covered by the NFRD.<\/p>\n<p><strong>2027:<\/strong> For listed SMEs, small and non-complex credit institutions and captive insurance companies.<\/p>\n<p>These timetables are intended to give companies sufficient time to prepare for the new requirements.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1373\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1373\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Is the CSRD a law? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1373\" class=\"elementor-element elementor-element-241dc56a e-flex e-con-boxed e-con e-child\" data-id=\"241dc56a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4e7bfc2e elementor-widget elementor-widget-text-editor\" data-id=\"4e7bfc2e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"flex-shrink-0 flex flex-col relative items-end\">\n<div class=\"pt-0\">\n<div class=\"gizmo-shadow-stroke flex h-8 w-8 items-center justify-center overflow-hidden rounded-full\">\n<div class=\"h-full w-full\">\n<div class=\"gizmo-shadow-stroke overflow-hidden rounded-full\">\n<p>Yes, the CSRD (Corporate Sustainability Reporting Directive) is an EU directive and is implemented as law in the member states.<\/p>\n<p><strong>EU Directive:<\/strong> The CSRD was issued by the European Union and defines minimum standards that all member states must implement.<\/p>\n<p><strong>Transposition into national law:<\/strong> Each EU member state, including Germany, must transpose the directive into national law, which means that corresponding laws and regulations must be enacted to fulfill the requirements of the CSRD.<\/p>\n<p><strong>Mandatory:<\/strong> As soon as the directive is transposed into national law, the companies concerned are legally obliged to comply with the new reporting requirements.<\/p>\n<p>The CSRD must be transposed into national law by the end of 2023 so that the reporting obligations can come into force from the 2024 financial year.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1374\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1374\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> What is the difference between CSR and CSRD? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1374\" class=\"elementor-element elementor-element-67214864 e-flex e-con-boxed e-con e-child\" data-id=\"67214864\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-105f486a elementor-widget elementor-widget-text-editor\" data-id=\"105f486a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The difference between CSR and CSRD lies in their definition and their requirements:<\/p>\n<p><strong>CSR (Corporate Social Responsibility):<\/strong><\/p>\n<ul>\n<li><strong>Voluntariness:<\/strong> CSR refers to voluntary measures taken by companies to assume social, ecological and economic responsibility.<\/li>\n<li><strong>Scope:<\/strong> CSR includes activities such as environmental protection, fair working conditions, ethical behavior and social projects.<\/li>\n<li><strong>Reporting:<\/strong> Companies can voluntarily report on their CSR activities, but there are no uniform standards or legal obligations.<\/li>\n<li><strong>Flexibility:<\/strong> Companies have the freedom to determine the scope and type of their CSR measures themselves.<\/li>\n<\/ul>\n<div> <\/div>\n<p><strong>CSRD (Corporate Sustainability Reporting Directive):<\/strong><\/p>\n<ul>\n<li><strong>Obligation:<\/strong> The CSRD is an EU legal directive that obliges companies to prepare detailed and standardized reports on their sustainability performance.<\/li>\n<li><strong>Scope:<\/strong> It includes reports on environmental, social and governance (ESG) aspects and requires more comprehensive and systematic reporting than CSR.<\/li>\n<li><strong>Standards:<\/strong> The CSRD sets uniform EU-wide reporting standards based on international guidelines such as the Global Reporting Initiative (GRI).<\/li>\n<li><strong>Legal obligation:<\/strong> Companies that fall under the CSRD are legally obliged to fulfill the reporting requirements and can be sanctioned for non-compliance.<\/li>\n<\/ul>\n<div> <\/div>\n<p>In summary, CSR is a voluntary corporate responsibility, while CSRD is a legally required reporting on sustainability performance.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1375\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"6\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1375\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Which companies are covered by CSRD? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1375\" class=\"elementor-element elementor-element-1891b878 e-flex e-con-boxed e-con e-child\" data-id=\"1891b878\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1396b345 elementor-widget elementor-widget-text-editor\" data-id=\"1396b345\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The following companies are covered by the CSRD (Corporate Sustainability Reporting Directive):<\/p>\n<p><strong>Large companies:<\/strong> Companies that fulfill at least two of the following criteria:<\/p>\n<ul>\n<li>More than 250 employees<\/li>\n<li>More than 40 million euros in sales<\/li>\n<li>More than 20 million euros in total assets<\/li>\n<\/ul>\n<div> <\/div>\n<p><strong>Listed companies:<\/strong> All companies listed on EU-regulated markets, including small and medium-sized enterprises (SMEs), except micro-enterprises.<\/p>\n<p><strong>Financial institutions:<\/strong> Banks, insurance companies and other financial institutions.<\/p>\n<p><strong>Non-EU companies:<\/strong> Companies that operate in the EU and exceed certain turnover limits must also report.<\/p>\n<p><strong>Timeframe for implementation:<\/strong><\/p>\n<ul>\n<li><strong>2025:<\/strong> For companies that are already subject to the NFRD (Non-Financial Reporting Directive).<\/li>\n<li><strong>2026:<\/strong> For large companies not previously covered by the NFRD.<\/li>\n<li><strong>2027:<\/strong> For listed SMEs, small and non-complex credit institutions and captive insurance companies.<\/li>\n<\/ul>\n<div> <\/div>\n<p>These regulations ensure that a large number of companies are obliged to prepare and disclose standardized sustainability reports.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1376\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"7\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1376\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Are SMEs affected by CSRD? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1376\" class=\"elementor-element elementor-element-a14d308 e-flex e-con-boxed e-con e-child\" data-id=\"a14d308\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0087dd6 elementor-widget elementor-widget-text-editor\" data-id=\"0087dd6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Yes, certain small and medium-sized enterprises (SMEs) are affected by the CSRD (Corporate Sustainability Reporting Directive).<\/p>\n<p><strong>Listed SMEs:<\/strong> SMEs that are listed on EU-regulated markets are subject to the reporting requirements of the CSRD.<br \/>\nThis regulation comes into force from the 2026 financial year, with the reports having to be published for the first time in 2027. <\/p>\n<p><strong>Non-listed SMEs:<\/strong> These are generally not obliged to report in accordance with the CSRD.<br \/>\nHowever, they are encouraged to voluntarily prepare sustainability reports in order to promote transparency and sustainability practices. <\/p>\n<p><strong>Transitional arrangements:<\/strong> Listed SMEs have an extended transition period and can apply simplified reporting standards to meet the requirements of the CSRD and reduce the burden.<\/p>\n<p>In summary, listed SMEs in particular are affected by the mandatory reporting obligations of the CSRD, while non-listed SMEs can report voluntarily.<\/p>\n<p><strong>Important:<\/strong> Sustainable commitment is also worthwhile for unlisted SMEs.<br \/>\nAt least as long as they want CSRD-reporting companies as customers. <\/p>\n<p>If a hotel wants to welcome guests from a large company, for example, it should definitely make a sustainable commitment.<\/p>\n<p>Here you will find specific examples of various <a href=\"https:\/\/clickatree.com\/en\/esg-solutions-for-companies\/#industrie\">CSR solutions for companies, sorted by industry<\/a>.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"What does the CSRD Directive say?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"The EU&#8217;s CSRD Directive (Corporate Sustainability Reporting Directive) states that large companies and listed companies must submit more detailed and standardized sustainability reports.\\nReporting obligation: Companies must report on environmental, social and governance (ESG) aspects.\\nScope: The directive applies to all large companies and listed companies in the EU, including smaller listed companies from 2026.\\nTransparency: The aim is to increase the transparency and comparability of sustainability information.\\nStandards: Reports must be prepared in accordance with uniform EU standards based on the guidelines of the Global Reporting Initiative (GRI) and the standards of the Sustainability Accounting Standards Board (SASB).\\nObjective: The CSRD is intended to provide investors, consumers and other stakeholders with better information for assessing the sustainability performance of companies.\\nTransposition: The directive came into force on April 21, 2021 and must be transposed into national law by the member states by 2024.\"}},{\"@type\":\"Question\",\"name\":\"For whom is CSRD mandatory?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"The CSRD Directive is mandatory for certain companies in the EU:\\nLarge companies: Companies that fulfill at least two of the following criteria: more than 250 employees, more than 40 million euros in sales or more than 20 million euros in total assets.\\nListed companies: All companies listed on EU-regulated markets, including small and medium-sized enterprises (SMEs), except micro-enterprises.\\nFinancial institutions: Banks, insurance companies and other financial institutions.\\nNon-EU companies: Companies that operate in the EU and exceed certain turnover limits must also report.\\nThese extended reporting obligations are to come into force gradually from the 2024 financial year.\"}},{\"@type\":\"Question\",\"name\":\"When will CSRD come into force in Germany?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"The CSRD Directive (Corporate Sustainability Reporting Directive) will come into force in Germany from the 2024 financial year.\\nCompanies must report in accordance with the new standards for the first time for the 2024 financial year, with the reports being published in 2025.\\nThe transposition into national law must be completed by the end of 2023.\\nThe new reporting obligations apply gradually to different types of companies:\\n2025: For companies that are already subject to the NFRD (Non-Financial Reporting Directive).\\n2026: For large companies that are not already covered by the NFRD.\\n2027: For listed SMEs, small and non-complex credit institutions and captive insurance companies.\\nThese timetables are intended to give companies sufficient time to prepare for the new requirements.\"}},{\"@type\":\"Question\",\"name\":\"Is the CSRD a law?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes, the CSRD (Corporate Sustainability Reporting Directive) is an EU directive and is implemented as law in the member states.\\nEU Directive: The CSRD was issued by the European Union and defines minimum standards that all member states must implement.\\nTransposition into national law: Each EU member state, including Germany, must transpose the directive into national law, which means that corresponding laws and regulations must be enacted to fulfill the requirements of the CSRD.\\nMandatory: As soon as the directive is transposed into national law, the companies concerned are legally obliged to comply with the new reporting requirements.\\nThe CSRD must be transposed into national law by the end of 2023 so that the reporting obligations can come into force from the 2024 financial year.\"}},{\"@type\":\"Question\",\"name\":\"What is the difference between CSR and CSRD?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"The difference between CSR and CSRD lies in their definition and their requirements:\\nCSR (Corporate Social Responsibility):\\n\\nVoluntariness: CSR refers to voluntary measures taken by companies to assume social, ecological and economic responsibility.\\nScope: CSR includes activities such as environmental protection, fair working conditions, ethical behavior and social projects.\\nReporting: Companies can voluntarily report on their CSR activities, but there are no uniform standards or legal obligations.\\nFlexibility: Companies have the freedom to determine the scope and type of their CSR measures themselves.\\n\\n \\nCSRD (Corporate Sustainability Reporting Directive):\\n\\nObligation: The CSRD is an EU legal directive that obliges companies to prepare detailed and standardized reports on their sustainability performance.\\nScope: It includes reports on environmental, social and governance (ESG) aspects and requires more comprehensive and systematic reporting than CSR.\\nStandards: The CSRD sets uniform EU-wide reporting standards based on international guidelines such as the Global Reporting Initiative (GRI).\\nLegal obligation: Companies that fall under the CSRD are legally obliged to fulfill the reporting requirements and can be sanctioned for non-compliance.\\n\\n \\nIn summary, CSR is a voluntary corporate responsibility, while CSRD is a legally required reporting on sustainability performance.\"}},{\"@type\":\"Question\",\"name\":\"Which companies are covered by CSRD?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"The following companies are covered by the CSRD (Corporate Sustainability Reporting Directive):\\nLarge companies: Companies that fulfill at least two of the following criteria:\\n\\nMore than 250 employees\\nMore than 40 million euros in sales\\nMore than 20 million euros in total assets\\n\\n \\nListed companies: All companies listed on EU-regulated markets, including small and medium-sized enterprises (SMEs), except micro-enterprises.\\nFinancial institutions: Banks, insurance companies and other financial institutions.\\nNon-EU companies: Companies that operate in the EU and exceed certain turnover limits must also report.\\nTimeframe for implementation:\\n\\n2025: For companies that are already subject to the NFRD (Non-Financial Reporting Directive).\\n2026: For large companies not previously covered by the NFRD.\\n2027: For listed SMEs, small and non-complex credit institutions and captive insurance companies.\\n\\n \\nThese regulations ensure that a large number of companies are obliged to prepare and disclose standardized sustainability reports.\"}},{\"@type\":\"Question\",\"name\":\"Are SMEs affected by CSRD?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes, certain small and medium-sized enterprises (SMEs) are affected by the CSRD (Corporate Sustainability Reporting Directive).\\nListed SMEs: SMEs that are listed on EU-regulated markets are subject to the reporting requirements of the CSRD.\\nThis regulation comes into force from the 2026 financial year, with the reports having to be published for the first time in 2027. \\nNon-listed SMEs: These are generally not obliged to report in accordance with the CSRD.\\nHowever, they are encouraged to voluntarily prepare sustainability reports in order to promote transparency and sustainability practices. \\nTransitional arrangements: Listed SMEs have an extended transition period and can apply simplified reporting standards to meet the requirements of the CSRD and reduce the burden.\\nIn summary, listed SMEs in particular are affected by the mandatory reporting obligations of the CSRD, while non-listed SMEs can report voluntarily.\\nImportant: Sustainable commitment is also worthwhile for unlisted SMEs.\\nAt least as long as they want CSRD-reporting companies as customers. \\nIf a hotel wants to welcome guests from a large company, for example, it should definitely make a sustainable commitment.\\nHere you will find specific examples of various CSR solutions for companies, sorted by industry.\"}}]}<\/script>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-29906e9e elementor-widget elementor-widget-text-editor\" data-id=\"29906e9e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Share your knowledge about the CSRD reporting obligation with your networks.<br \/>\nThey will thank you for it. <\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6336ee0a elementor-share-buttons--view-icon elementor-share-buttons--skin-boxed elementor-share-buttons--shape-circle elementor-grid-0 elementor-share-buttons--color-official elementor-widget elementor-widget-share-buttons\" data-id=\"6336ee0a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"share-buttons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-grid\" role=\"list\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_whatsapp\" role=\"button\" tabindex=\"0\" aria-label=\"Share on whatsapp\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-whatsapp\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_linkedin\" role=\"button\" tabindex=\"0\" aria-label=\"Share on linkedin\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-linkedin\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_x-twitter\" role=\"button\" tabindex=\"0\" aria-label=\"Share on x-twitter\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-x-twitter\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_facebook\" role=\"button\" tabindex=\"0\" aria-label=\"Share on facebook\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-facebook\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_email\" role=\"button\" tabindex=\"0\" aria-label=\"Share on email\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fas fa-envelope\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>What is CSRD?<br \/>\nWho is affected?<br \/>\nWhat do I have to consider?<br \/>\nHere is all the information on the CSRD reporting obligation, including a PDF template to download.   <\/p>\n","protected":false},"author":146040121,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[762623040],"tags":[],"class_list":["post-26451","post","type-post","status-publish","format-standard","hentry","category-hacks-tips-knowledge"],"acf":[],"_links":{"self":[{"href":"https:\/\/clickatree.com\/en\/wp-json\/wp\/v2\/posts\/26451","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/clickatree.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/clickatree.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/clickatree.com\/en\/wp-json\/wp\/v2\/users\/146040121"}],"replies":[{"embeddable":true,"href":"https:\/\/clickatree.com\/en\/wp-json\/wp\/v2\/comments?post=26451"}],"version-history":[{"count":0,"href":"https:\/\/clickatree.com\/en\/wp-json\/wp\/v2\/posts\/26451\/revisions"}],"wp:attachment":[{"href":"https:\/\/clickatree.com\/en\/wp-json\/wp\/v2\/media?parent=26451"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/clickatree.com\/en\/wp-json\/wp\/v2\/categories?post=26451"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/clickatree.com\/en\/wp-json\/wp\/v2\/tags?post=26451"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}