{"id":7793,"date":"2023-06-21T12:09:14","date_gmt":"2023-06-21T10:09:14","guid":{"rendered":"https:\/\/cubeconcepts.de\/?p=7793"},"modified":"2026-03-24T08:54:53","modified_gmt":"2026-03-24T07:54:53","slug":"csrdr-reporting-obligation-for-companies-tightened-from-2024","status":"publish","type":"post","link":"https:\/\/cubeconcepts.de\/en\/csrdr-berichtspflicht-fur-unternehmen-ab-2024-verschaerft\/","title":{"rendered":"Die CSRD-Berichtspflicht: Aktueller Stand nach der EU-Reform 2026"},"content":{"rendered":"<p>Die Corporate Sustainability Reporting Directive (CSRD) hat seit ihrer Verabschiedung im Jahr 2022 eine signifikante Entwicklung durchlaufen. W\u00e4hrend die urspr\u00fcnglichen Pl\u00e4ne von 2024 noch eine breite Einbeziehung des Mittelstands vorsahen, hat die EU mit der <strong>\u00c4nderungsrichtlinie 2026\/470 (Omnibus-I-Paket)<\/strong> im Februar 2026 den Fokus gesch\u00e4rft und die Schwellenwerte f\u00fcr die Berichtspflicht massiv angehoben.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Background to the CSRD reporting obligation<\/h2>\n\n\n\n<p>The new EU directive on sustainability reporting replaces the NFDR directive and is an important component of EU climate legislation with the aim of achieving climate neutrality by 2050. <a href=\"https:\/\/cubeconcepts.de\/en\/the-eu-taxonomy\/\">EU taxonomy<\/a> it should offer greater transparency and comparability of the economic activities of all companies. This should ensure the flow of capital from private investors or financial companies towards an environmentally conscious and emission-free economy. The <strong>CSRD<\/strong>-Richtlinie geh\u00f6rt damit zum EU-Gesetzespaket \u201eNachhaltige Finanzen\u201c. Die Reports m\u00fcssen neben den Umweltaspekten auch die Bereiche soziale Verantwortung, Menschenrechte und Governance des jeweiligen Unternehmens abdecken und werden anschlie\u00dfend der \u00d6ffentlichkeit zug\u00e4nglich gemacht. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Wer ist von der CSRD-Berichtspflicht betroffen? Die neuen Schwellenwerte ab 2026<\/h2>\n\n\n\n<p>In der fr\u00fchen Phase (2024) war geplant, bereits Unternehmen ab 250 Mitarbeitenden zur Berichterstattung zu verpflichten. Um die b\u00fcrokratische Last f\u00fcr den Mittelstand zu senken, gelten seit dem <strong>Update im Februar 2026<\/strong> neue Kriterien.<\/p>\n\n\n\n<p>Berichtspflichtig sind nun Unternehmen, die mindestens zwei der drei folgenden Kriterien erf\u00fcllen:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Mehr als <strong>1.000 Mitarbeitende<\/strong> (zuvor 250)<\/li>\n\n\n\n<li>Bilanzsumme h\u00f6her als <strong>225 Millionen Euro<\/strong> (angepasster Wert)<\/li>\n\n\n\n<li>Nettoumsatz \u00fcber <strong>450 Millionen Euro<\/strong> (zuvor 40 Mio. \u20ac)<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<p>For <strong>b\u00f6rsennotierte KMU<\/strong>, die unterhalb dieser Grenzen liegen, greift der vereinfachte <strong>LSME-Standard<\/strong> (Listed SME), um den Kapitalmarktzugang zu sichern, ohne die Organisation zu \u00fcberfordern.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What content must be disclosed in the CSRD reports?<\/h2>\n\n\n\n<figure class=\"wp-block-image alignright size-large is-resized\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/CSRD-Berichtspflicht-1024x683.jpg\" alt=\"\" class=\"wp-image-9146\" style=\"width:455px;height:303px\" srcset=\"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/CSRD-Berichtspflicht-1024x683.jpg 1024w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/CSRD-Berichtspflicht-300x200.jpg 300w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/CSRD-Berichtspflicht-768x512.jpg 768w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/CSRD-Berichtspflicht-1536x1024.jpg 1536w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/CSRD-Berichtspflicht-2048x1365.jpg 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>In addition to the areas that already had to be disclosed under the NFDR Directive (environmental, social, governance), sustainability reporting under CSRD now requires further information in the annual company report. This includes content on the taxonomy, business model with strategy and concept, supply chains, corporate goals, performance indicators, sustainable management, changes, handling opportunities and risks, decision-making processes and sector-specific information. All data must be collected and assessed within the company, which could be quite complicated and difficult due to the \"double materiality\". This means that external environmental impacts of the company's activities must also be assessed. All companies are also required to define targets and disclose their progress in the CSRD report.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Pr\u00fcfungspflichten &amp; Timings der CSRD-Berichtspflicht<\/h2>\n\n\n\n<p>Im Gegensatz zu der bisherigen EU-Berichtsregelung sind mit dem Inkrafttreten der CSRD-Richtlinie nunmehr keine nachl\u00e4ssigen oder leichtfertigen Reports zugelassen. Sie m\u00fcssen f\u00fcr das laufende Gesch\u00e4ftsjahr im Lagebericht beigef\u00fcgt werden und sind durch einen unabh\u00e4ngigen Dienstleister pr\u00fcfpflichtig. Alle Beteiligten unterliegen einer externen Zertifizierungspflicht und der Bilanzeid, der sich bislang nur auf die Finanzberichterstattung bezieht, wird auf den CSRD-Nachhaltigkeitsbericht ausgeweitet. Anschlie\u00dfend m\u00fcssen sie in den Lagebericht eingebunden und in elektronischem Format vorgelegt werden. Unternehmen, die jetzt schon unter den NFDR-Richtlinien fallen, haben ab 2026 die Pflicht, mit der Datenerhebung zu beginnen, so dass sie im Jahr 2027 einen CSRD-konformen Bericht des Vorjahres erstellen k\u00f6nnen. <\/p>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/cubeconcepts.de\/en\/hurdles-in-the-csrd-reporting-obligation\/\">Obstacles to the CSRD reporting obligation<\/a><\/div>\n\n\n\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/cubeconcepts.de\/en\/energy-law\/csrd-reporting-obligation-climate-plans\/\">Overview of the CSRD topic<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/cubeconcepts.de\/en\/category\/photovoltaics-topics\/\">Back to overview<\/a><\/div>\n<\/div>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Die Corporate Sustainability Reporting Directive (CSRD) hat seit ihrer Verabschiedung im Jahr 2022 eine signifikante Entwicklung durchlaufen. W\u00e4hrend die urspr\u00fcnglichen Pl\u00e4ne von 2024 noch eine breite Einbeziehung des Mittelstands vorsahen, hat die EU mit der \u00c4nderungsrichtlinie 2026\/470 (Omnibus-I-Paket) im Februar 2026 den Fokus gesch\u00e4rft und die Schwellenwerte f\u00fcr die Berichtspflicht massiv angehoben. Hintergrund der CSRD-Berichtspflicht [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":7795,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[50,25],"tags":[],"class_list":["post-7793","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-photovoltaik-themen-in-deutschland-wissenswertes-fuer-energieprojekte","category-photovoltaik-themen"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>F\u00fcr wen gilt die CSRD Berichtspflicht? | CUBE CONCEPTS<\/title>\n<meta name=\"description\" content=\"Was ist die CSRD Berichtspflicht, ab wann und f\u00fcr wen gilt sie? 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