The EU Omnibus I on the CSRD, CSDDD and Taxonomy Regulation: An Assessment and Critical Evaluation of Deregulation

Issue 35/2024 of the journal "Der Betrieb" published the article "Draft law on the implementation of the Corporate Sustainability Reporting Directive (CSRD) - adjustments compared to the draft bill and critical assessment" written by Prof. Dr. Inge Wulf and Prof. Dr. Patrick Velte.

Abstract: "On 24.07.2024, the government draft of an implementation law for the Corporate Sustainability Reporting Directive (RegE CSRD-UmsG) was passed. The implementation of the CSRD leads to the mandatory preparation, publication and content review of a sustainability report as well as separate reporting on the most important intangible resources. This article presents the central contents of the draft law, focusing on the changes compared to the draft bill, and critically assesses the planned amendments."