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Questions and Answers
Für welche Unternehmen gilt die Berichtspflicht gemäß der CSRD nicht?
Was sind die Kriterien, die ein Unternehmen erfüllen muss, um als groß zu gelten?
Was sind die Kriterien, die ein Unternehmen erfüllen muss, um als Mikro-Unternehmen zu gelten?
Was müssen Unternehmen gemäß der CSRD tun?
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Wer entwickelt die Europäischen Nachhaltigkeitsberichterstattungsstandards (ESRS)?
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Was ist der DNK?
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Mit wem arbeitet das DNK-Team zusammen, um technische Lösungen zur Vereinfachung der Berichterstattung zu entwickeln?
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Study Notes
- The Corporate Sustainability Reporting Directive (CSRD) came into effect on January 5, 2023, and must be implemented into national law within 18 months in all EU member states.
- The reporting obligation under the CSRD applies to all large companies and all listed companies, except for micro-enterprises.
- Large companies are defined as those meeting at least two of the following criteria: balance sheet total of at least €20 million, net turnover of at least €40 million, or an average of at least 250 employees during the financial year.
- Micro-enterprises are defined as those meeting at least two of the following criteria: balance sheet total of no more than €350,000, net turnover of no more than €700,000, or an average of no more than 10 employees during the financial year.
- Companies must disclose sustainability information using the European Sustainability Reporting Standards (ESRS), which will be sector-specific and developed by the European Financial Reporting Advisory Group (EFRAG).
- The ESRS will be adopted by the end of June 2023, with the possibility of revisions.
- The DNK (German Sustainability Code) will be adjusted to comply with the CSRD and ESRS, with the aim of allowing all companies to use it regardless of whether they report voluntarily or are required to do so.
- The DNK will continue to be modular and will include basic information based on an ESRS-KMU standard, which will cover requirements for small and medium-sized companies.
- Optional additional content can be selected to create a sustainability report in line with the CSRD and EU Taxonomy, including reporting on the Supply Chain Due Diligence Act (LkSG).
- The DNK team is working with the German government and the Federal Office for Economic Affairs and Export Control (BAFA) to develop technical solutions to simplify reporting using the DNK database.
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Description
Get ready to test your knowledge on the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS) with our quiz! Learn about the reporting obligations for large and listed companies, the criteria for micro-enterprises, and the development of sector-specific ESRS by the European Financial Reporting Advisory Group (EFRAG). Discover how the German Sustainability Code (DNK) will be adjusted to comply with the CSRD and ESRS, and the optional additional content that companies can include in
