The FAQs aim to clarify key aspects of the CSRD, including the scope of the rules, compliance dates, and exemptions.
By Paul A. Davies, Axel Schiemann, Michael D. Green, James Bee, and Lasse Winzer
On 7 August 2024, the European Commission (Commission) published a set of frequently asked questions (FAQs) on the interpretation of certain provisions of the EU Corporate Sustainability Reporting Directive (CSRD). The FAQs aim to facilitate compliance and ensure the usability and comparability of
The draft represents the next step in transposing the CSRD into national law.
By Axel Schiemann and Dominik Schöneberger
On 24 July 2024, the German Federal Government adopted the governmental draft of the Act implementing the EU Directive on Sustainability Reporting (Directive (EU) 2022/2464 – CSRD) into German law (the Government Draft). The adoption of the Government Draft constitutes the next significant step in the legislative process after the German Ministry of Finance published the first draft implementing law on