Specialist areas

Sustainability – Urgent need for action for companies

The draft the CSR Directive provides for the significant expansion of mandatory sustainability reporting both in scope and in the user group. From the 2024 financial year, companies that have already been obliged to provide non-financial reporting will have to apply the more extensive reporting obligations. From the 2025 financial year, in addition to the large capital market-oriented companies that have so far only been affected, large limited liability companies and groups as well as small listed companies will also be obliged to report in their management report on the impact of sustainability issues in connection with their company.

  • Wirtschaftsprüferin und Steuerberaterin Anna Margareta Gehrs

    „For many companies the significant expansion of mandatory sustainability reporting will be a major step. If you want to be competitive in the future, you will have to deal with the topic intensively. There will have to be people in all companies who have the necessary expertise in this area.“

    − Anna Margareta Gehrs −

    German Public Auditor, Certified Tax Adviser, Partner, Sustainability-Auditor IDW


Timely preparation for sustainability reporting

According to initial estimates, the number of companies subject to reporting requirements will increase from 500 to 15,000 as a result of the amended legal situation. In addition to explanations of objectives and measures for the implementation of sustainable management, key figures that have not yet been specifically defined are to be reported. Companies should therefore promptly deal with sustainability aspects and the requirements of sustainability reporting in order to position their company purposefully and prepare it for the future, i.e. in order to be able to play an active role and take advantage of the opportunities this development brings about.

Supply chain due diligence act to be passed

In addition to the CSR Directive applicable throughout Europe, the Act on Corporate Due Diligence Obligations for the Prevention of Human Rights Violations in Supply Chains  (LkSG) was passed in Germany. This law focuses on the issues of "human rights" and "environmental concerns". According to this law, companies (regardless of their legal form) with more than 3,000 and 1,000 employees respectively, will have to set up a risk management system to comply with their due diligence obligations as of 1 January 2023 and 1 January 2024 respectively, and publish a separate report on this. Indirectly, significantly smaller suppliers of corresponding companies may also be affected by this law if customers request them to provide the corresponding information.

Support from Stückmann experts

Since the Supply Chain Care Obligations Act will come into force as early as 2023 and the period until the first application of the CSR Directive in 2024 and 2025 is also tight, it is important to set up appropriate structures as early as 2022. We support you in determining the need for action in your company as well as in the targeted design and implementation of measures. We inform you about the current state of legislation, analyse the value chain with you and support you in implementing the necessary structures.

We'd be delighted to advise you

  • Wirtschaftsprüferin und Steuerberaterin Anna Margareta Gehrs

    Anna Margareta Gehrs

    German Public Auditor, Certified Tax Adviser, Partner, Sustainability-Auditor IDW

    +49 521 2993176

  • Dipl.-Wi.-Math.
    Meike Wörmann

    German Public Auditor, Certified Tax Adviser, Sustainability-Auditor IDW

    +49 521 2993340


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