Scope
German companies in CSRD scope once enacted
Germany · act
German CSRD transposition bill
CSRD-Umsetzungsgesetz (draft)
PendingApplies date pending
Penalties
HGB reporting sanctions once enacted
Last verified
2026-08-22
In plain language
What this law does
Germany missed the CSRD transposition deadline and is under EU infringement proceedings; the draft bill implements CSRD with a temporary small-company exemption and will now fold in Omnibus I changes.
Core obligations
ESRS reporting; HGB management-report integration; audit assurance duties once enacted
Dictionary
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Claims
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