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CSRD: Growing importance of CSR reporting<\/h2>\n<\/div>\nSustainability is becoming increasingly important for companies – not only out of environmental and social responsibility, but also due to regulatory requirements. With the Corporate Sustainability Reporting Directive (CSRD)<\/strong>, the European Union has introduced a new directive that obliges companies to provide comprehensive and transparent sustainability reporting. It replaces the previous Non-Financial Reporting Directive (NFRD)<\/strong> and significantly expands the group of companies subject to reporting requirements as well as the content requirements. <\/p>\nThe aim of the CSRD is to make companies more accountable and to create better comparability and transparency for investors, customers and other stakeholders through standardized reporting formats. At the same time, risks and opportunities in connection with sustainability aspects – particularly with regard to climate change – are to be systematically recorded and disclosed. <\/p>\n
The new requirements affect tens of thousands of companies in the EU. In addition to stricter requirements for data collection and reporting, companies that implement sustainable measures at an early stage can achieve long-term competitive advantages. <\/p>\n
![\"Das](\"https:\/\/hoinka.com\/wp-content\/uploads\/CSRD_LOGODirective-1-700x526.png\")
<\/picture><\/span>CSRD requirements according to ESRS<\/a><\/h3><\/header>CSRD requirements according to ESRS<\/span><\/a><\/div><\/div><\/div><\/picture><\/span>Create CSRD report<\/a><\/h3><\/header>Create CSRD report<\/span><\/a><\/div><\/div><\/div><\/div><\/div>\nWhich companies have to prepare a CSRD report?<\/h2>\n
The following corporations and commercial partnerships with exclusively limited liability shareholders are affected by the reporting obligation:<\/p>\n
\n- large companies in terms of accounting law,<\/li>\n
- In terms of accounting law, small and medium-sized enterprises (SMEs) that are capital market-oriented,<\/li>\n
- Third-country companies with a turnover of EUR 150 million<\/span> in the EU whose subsidiaries meet the above size criteria or whose branches achieve a turnover of more than EUR 40 million<\/span>.<\/li>\n
- from 01.01.2024 are companies of public interest with more than 500 employees,<\/li>\n
- from 01.01.2025 all large companies under accounting law,<\/li>\n
- from 01.01.2026 all capital market-oriented SMEs, unless they make use of the option to defer until 2028.<\/li>\n<\/ul>\n
Micro-enterprises are not affected by the new directive.<\/p>\n
\n\tAngebot anfordern<\/a>\r\n\nPhone +49 711 62049-340<\/a>
\nEmail info@hoinka.com<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"CSRD Bericht anfertigen<\/h2>\nBerichterstattung nach CSRD \/ ESRS<\/h2>\n
The aim of the CSRD is to make companies more accountable and to create better comparability and transparency for investors, customers and other stakeholders through standardized reporting formats. At the same time, risks and opportunities in connection with sustainability aspects – particularly with regard to climate change – are to be systematically recorded and disclosed. <\/p>\n
The new requirements affect tens of thousands of companies in the EU. In addition to stricter requirements for data collection and reporting, companies that implement sustainable measures at an early stage can achieve long-term competitive advantages. <\/p>\n
![\"Das](\"https:\/\/hoinka.com\/wp-content\/uploads\/CSRD_LOGODirective-1-520x390.png\")
<\/picture><\/span>CSRD requirements according to ESRS<\/a><\/h3><\/header>CSRD requirements according to ESRS<\/span><\/a><\/div><\/div><\/div><\/picture><\/span>Create CSRD report<\/a><\/h3><\/header>Create CSRD report<\/span><\/a><\/div><\/div><\/div><\/div><\/div>\nWhich companies have to prepare a CSRD report?<\/h2>\n
The following corporations and commercial partnerships with exclusively limited liability shareholders are affected by the reporting obligation:<\/p>\n
\n- large companies in terms of accounting law,<\/li>\n
- In terms of accounting law, small and medium-sized enterprises (SMEs) that are capital market-oriented,<\/li>\n
- Third-country companies with a turnover of EUR 150 million<\/span> in the EU whose subsidiaries meet the above size criteria or whose branches achieve a turnover of more than EUR 40 million<\/span>.<\/li>\n
- from 01.01.2024 are companies of public interest with more than 500 employees,<\/li>\n
- from 01.01.2025 all large companies under accounting law,<\/li>\n
- from 01.01.2026 all capital market-oriented SMEs, unless they make use of the option to defer until 2028.<\/li>\n<\/ul>\n
Micro-enterprises are not affected by the new directive.<\/p>\n
\n\tAngebot anfordern<\/a>\r\n\nPhone +49 711 62049-340<\/a>
\nEmail info@hoinka.com<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"CSRD Bericht anfertigen<\/h2>\nBerichterstattung nach CSRD \/ ESRS<\/h2>\n
<\/picture><\/span>Create CSRD report<\/a><\/h3><\/header>Create CSRD report<\/span><\/a><\/div><\/div><\/div><\/div><\/div>\nWhich companies have to prepare a CSRD report?<\/h2>\n
The following corporations and commercial partnerships with exclusively limited liability shareholders are affected by the reporting obligation:<\/p>\n
\n- large companies in terms of accounting law,<\/li>\n
- In terms of accounting law, small and medium-sized enterprises (SMEs) that are capital market-oriented,<\/li>\n
- Third-country companies with a turnover of EUR 150 million<\/span> in the EU whose subsidiaries meet the above size criteria or whose branches achieve a turnover of more than EUR 40 million<\/span>.<\/li>\n
- from 01.01.2024 are companies of public interest with more than 500 employees,<\/li>\n
- from 01.01.2025 all large companies under accounting law,<\/li>\n
- from 01.01.2026 all capital market-oriented SMEs, unless they make use of the option to defer until 2028.<\/li>\n<\/ul>\n
Micro-enterprises are not affected by the new directive.<\/p>\n
\n\tAngebot anfordern<\/a>\r\n\nPhone +49 711 62049-340<\/a>
\nEmail info@hoinka.com<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"CSRD Bericht anfertigen<\/h2>\nBerichterstattung nach CSRD \/ ESRS<\/h2>\n
Micro-enterprises are not affected by the new directive.<\/p>\n
\n
\tAngebot anfordern<\/a>\r\n\n Phone +49 711 62049-340<\/a>
\nEmail info@hoinka.com<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"CSRD Bericht anfertigen<\/h2>\n
Berichterstattung nach CSRD \/ ESRS<\/h2>\n