In March 2024, the Federal Ministry of Justice published the draft bill for a so-called CSRD Implementation Act. The WPK participated in the consultation of the associations with a statement dated April 19, 2024.

The WPK has also developed a position paper "Ensuring the requirements of a level playing field in the context of CSRD implementation". It sheds light on the framework conditions that the Statutory Audit Directive places on auditors of sustainability reports and identifies where other providers of assurance services lack the corresponding requirements.