Article

Implementation of the CSRD in Germany

Customer Magazin NEWS 03/2025

The Corporate Sustainability Reporting Directive (CSRD) is an EU directive that standardises and expands corporate sustainability reporting. It requires detailed, reliable information on sustainability issues such as the environment, social issues and corporate governance (ESG). Germany has been behind schedule with the implementation of the CSRD since July 2024. Now, in July 2025, the Federal Ministry of Justice and Consumer Protection (BMJV) has presented a draft bill on corporate sustainability reporting in German law, which was followed by the government draft on 3 September 2025. What does this mean for the implementation of the directive in Germany?

Prof. Dr. Konrad Wimmer

796

Regulatory Law

Sustainable Finance

18. December 2025 7 minutes reading time

Background to CSRD implementation
Omnibus regulation and companies of the 1st, 2nd and 3rd wave
Wie geht es jetzt weiter?
Sources

Background to CSRD implementation

Germany has been behind schedule with the implementation of the Corporate Sustainability Reporting Directive (CSRD) – (EU) 2022/2464 – since 7 July 2024. On 10 July 2025, the Federal Ministry of Justice and Consumer Protection (BMJV) presented a draft bill on corporate sustainability reporting in German law¹, which was followed by the government draft² on 3 September 2025.

Would you like to read more?

Already have an account? Then simply log in. New to Banking.Vision? Register now and enjoy free access to all content.

Already have an account? Log in here.

Exklusive Inhalte Erfahren Sie es immer zuerst.

Fundierte Branchenkenntnis Folgen Sie unseren Experten.

Kostenlose Registrierung Profitieren Sie uneingeschränkt von allen Inhalten.

Immer up to date Verpassen Sie keinen Beitrag mehr.

Related Collections

Sustainable Finance

Sustainability has become an integral part of the banking industry. Initiatives by legislators and regulators are driving this development. However, customers are also increasingly focusing on sustainable, environmentally friendly, and climate- and resource-saving aspects when making financial decisions. To ensure long-term economic success and overcome regulatory hurdles, banks must align their business activities with sustainability goals at an early stage and be prepared to deal with sustainability risks. What is the best way to prepare for a sustainable future in the banking industry? What requirements need to be met? In this archives you'll find all answers and information needed regarding the topic "Sustainable Finance".

Prof. Dr. Konrad Wimmer

holds a doctorate in business administration and is responsible for strategic topic development at msg for banking. His focus is on sustainable finance, bank controlling, financial mathematics, business area management, value-oriented sales management, and risk management. He advises banks on these topics and is an experienced speaker and author.