CSRD — What’s next?
What is clear is that nothing is clear. In Germany, the implementation of the CSRD remains open; across the EU, a streamlined version is under discussion. The so-called omnibus procedure aims to eliminate redundancies without calling the directive’s core objectives into question. Anyone hoping for major simplification should not be under any illusions: the double materiality assessment, the gap analysis, and preparations for ESRS reporting remain essential. The details may shift — these fundamentals will not.
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