What does current non-financial reporting in Germany look like? Does it meet the requirements and expectations on the part of (financial) actors? And what are the implications for the further development of the CSR directive?

The EU Commission plans to present a proposal for the amendment of the CSR Directive on non-financial reporting in 2021 (Directive 2014/95/EU). On the German side, a current BMU/UBA project evaluates the reporting obligation and reporting practice in Germany ("Evaluation and further development of CSR reporting"), which is being conducted by IÖW, Arqum and the Fair Finance Institute. The thematic focus here is on reporting on environmental issues and on the usability of environmental information for financial market players.

This is a good time to discuss the interim results of the evaluation and the implications for the forthcoming amendment of the CSR directive with high-ranking representatives of the EU Commission, companies and the financial sector.

Astrid Schomaker (EU Commission, DG Environment)
Elena Arveras (EU Commission, DG FISMA)
Dr. Christian Lautermann (IÖW)
Susanne Stormer (Novo Nordisk, EFRAG-Task Force)
Michael Schmidt (Lloyds Fonds AG, Sustainable Finance Advisory Board of the German Federal Government)

Moderation: Theresa Steyrer (Arqum)/Carla Ilten (IÖW)