In addition, the WPK has submitted the “Position paper on CSRD implementation - ensuring the requirements of a level playing field” (“New on WPK.de” from June 21, 2024) to the committees of the Federal Council. In this context, the WPK also draws attention to the press release by President Andreas Dörschell “Gleiche Qualitäts- und Wettbewerbsbedingungen für die Prüfung von Nachhaltigkeitsberichten” (“New on WPK.de” from September 26, 2024).

Federal Council calls for expansion of the group of providers of assurance services

On September 27, 2024, the draft bill was also discussed in the Federal Council. It calls on the Federal Government to immediately extend the group of auditors for the sustainability report in a further legislative procedure to include independent providers of assurance services if and to the extent that they are subject to equivalent professional and legal requirements as auditors (level playing field), cf. items 10 and 11 of the printed resolution (PDF).