Changes compared to the draft

Compared to the draft of May 2023, various changes have been made to the standards, which, however, partially weaken previously introduced simplifications. For example, it must now be explicitly stated that certain information is not material and the results of the materiality analysis must be explained in detail in these cases.

Further information on sustainability reporting in accordance with the CSRD is available in the Sustainability Compass (WPK) (in German).