Get all the important information and tools you need to master the new requirements of the Corporate Sustainability Reporting Directive (CSRD) with ease. Use our guide to secure a competitive advantage through transparent and future-proof sustainability reporting.

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Contents of the guide
From the CSRD basis to a future-proof sustainability strategy.
The objectives, obligations and the path to transparent sustainability reporting are presented in an understandable way. You will learn what distinguishes the CSRD from previous rules and why it fundamentally changes reporting.
You will receive an overview of all reporting obligations and the staggered timetable for each company size and type, including exceptions and transitional arrangements.
Environmental, social and governance aspects as well as dual materiality in an understandable way: Which ESRS standards apply, which data points need to be collected and how to carry out the materiality analysis in a structured manner.
Possible sanctions for CSRD violations and how to avoid them, from fines and reputational risks to restrictions on capital market access.
Find out how transparent sustainability reporting creates trust among investors, banks and customers, strengthens competitiveness and positions your company for the long term.
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For whom?
Large capital market-oriented companies
Companies with more than 500 employees that were already subject to the NFRD are reporting for the first time for the 2024 financial year.
All large companies
Large companies with 250 or more employees, β¬ 40 million in sales or β¬ 20 million in total assets report for the first time for the 2025 financial year.
Listed SMEs
Capital market-oriented SMEs and small and non-complex credit institutions report for the first time for the 2026 financial year.