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Implementation of the CSRD in Germany
Customer Magazin NEWS 03/2025
The Corporate Sustainability Reporting Directive (CSRD) is an EU directive that standardises and expands corporate sustainability reporting. It requires detailed, reliable information on sustainability issues such as the environment, social issues and corporate governance (ESG). Germany has been behind schedule with the implementation of the CSRD since July 2024. Now, in July 2025, the Federal Ministry of Justice and Consumer Protection (BMJV) has presented a draft bill on corporate sustainability reporting in German law, which was followed by the government draft on 3 September 2025. What does this mean for the implementation of the directive in Germany?
The Corporate Sustainability Reporting Directive (CSRD) is an EU directive that standardises and expands corporate sustainability reporting. It requires detailed, reliable information on sustainability issues such as the environment, social issues and corporate governance (ESG). Germany has been behind schedule with the implementation of the CSRD since July 2024. Now, in July 2025, the Federal Ministry of Justice and Consumer Protection (BMJV) has presented a draft bill on corporate sustainability reporting in German law, which was followed by the government draft on 3 September 2025. What does this mean for the implementation of the directive in Germany?
Background to CSRD implementation
Germany has been behind schedule with the implementation of the Corporate Sustainability Reporting Directive (CSRD) – (EU) 2022/2464 – since 7 July 2024. On 10 July 2025, the Federal Ministry of Justice and Consumer Protection (BMJV) presented a draft bill on corporate sustainability reporting in German law1, which was followed by the government draft2 on 3 September 2025.
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