Erfüllungsaufwand für Unternehmen in Deutschland durch die Umsetzung der Corporate Sustainability Reporting Directive

This procedure is a written question regarding the administrative and financial burden on German companies resulting from the implementation of the Corporate Sustainability Reporting Directive (CSRD). It seeks to clarify how these new sustainability reporting requirements impact business operations and competitiveness. The measure primarily affects companies operating in Germany that are required to report on environmental, social, and governance (ESG) metrics, particularly those transitioning to more rigorous EU transparency standards.