On 10 July 2025, the Federal Ministry of Justice presented a revised draft bill for the implementation of Directive (EU) 2022/2464 (Corporate Sustainability Reporting Directive – “CSRD”) as amended by ...
While a great deal of the recent attention on corporate sustainability regulation has focused on the U.S. Securities Exchange Commission’s (SEC) challenges implementing its Climate Disclosure Rule, ...
The draft represents the next step in transposing the CSRD into national law. On 24 July 2024, the German Federal Government adopted the governmental draft of the Act implementing the EU Directive on ...
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