The Corporate Sustainability Reporting Directive (CSRD) requires all large companies and all listed companies (except listed micro-enterprises) to disclose information on the risks and opportunities arising from social and environmental issues, and on the impact of their activities on people and the environment. The CSRD ensures that investors and other stakeholders have access to information relevant to assessing the sustainability performance of companies and the financial risks and opportunities arising from sustainability issues.

The Directive was adopted and published in the Official Journal of the EU in December 2022, after which some European Sustainability Reporting Standards (ESRS) were adopted and published. In 2024, co-legislators twice struck a political deal postponing adoption deadlines for certain ESRS.

On February 26, 2025, the Commission presented an "Omnibus" simplification package aimed at simplifying sustainability reporting requirements, reducing administrative burdens for companies, and enhancing competitiveness. In this context, the ESRS are also being revised and simplified. Regarding the CSRD, the Commission proposes, among other things, a reduction in the scope of application, reliefs especially for SMEs, and a reduction in reporting obligations under the EU taxonomy. The proposals are now being discussed by the European Parliament and the Council.

Deutsche Börse Group has always supported the adoption of coherent reporting standards that extend beyond climate and provide a level playing field regardless of the form of financing.
For further information on Deutsche Börse Group’s positioning on the matter, find our statements and position papers under Publications.

The Corporate Sustainability Reporting Directive (CSRD) requires all large companies and all listed companies (except listed micro-enterprises) to disclose information on the risks and opportunities arising from social and environmental issues, and on the impact of their activities on people and the environment. The CSRD ensures that investors and other stakeholders have access to information relevant to assessing the sustainability performance of companies and the financial risks and opportunities arising from sustainability issues.

The Directive was adopted and published in the Official Journal of the EU in December 2022, after which some European Sustainability Reporting Standards (ESRS) were adopted and published. In 2024, co-legislators twice struck a political deal postponing adoption deadlines for certain ESRS.

On February 26, 2025, the Commission presented an "Omnibus" simplification package aimed at simplifying sustainability reporting requirements, reducing administrative burdens for companies, and enhancing competitiveness. In this context, the ESRS are also being revised and simplified. Regarding the CSRD, the Commission proposes, among other things, a reduction in the scope of application, reliefs especially for SMEs, and a reduction in reporting obligations under the EU taxonomy. The proposals are now being discussed by the European Parliament and the Council.

Deutsche Börse Group has always supported the adoption of coherent reporting standards that extend beyond climate and provide a level playing field regardless of the form of financing.
For further information on Deutsche Börse Group’s positioning on the matter, find our statements and position papers under Publications.

The Corporate Sustainability Reporting Directive (CSRD) requires all large companies and all listed companies (except listed micro-enterprises) to disclose information on the risks and opportunities arising from social and environmental issues, and on the impact of their activities on people and the environment. The CSRD ensures that investors and other stakeholders have access to information relevant to assessing the sustainability performance of companies and the financial risks and opportunities arising from sustainability issues.

The Directive was adopted and published in the Official Journal of the EU in December 2022, after which some European Sustainability Reporting Standards (ESRS) were adopted and published. In 2024, co-legislators twice struck a political deal postponing adoption deadlines for certain ESRS.

On February 26, 2025, the Commission presented an "Omnibus" simplification package aimed at simplifying sustainability reporting requirements, reducing administrative burdens for companies, and enhancing competitiveness. In this context, the ESRS are also being revised and simplified. Regarding the CSRD, the Commission proposes, among other things, a reduction in the scope of application, reliefs especially for SMEs, and a reduction in reporting obligations under the EU taxonomy. The proposals are now being discussed by the European Parliament and the Council.

Deutsche Börse Group has always supported the adoption of coherent reporting standards that extend beyond climate and provide a level playing field regardless of the form of financing.
For further information on Deutsche Börse Group’s positioning on the matter, find our statements and position papers under Publications.

The Corporate Sustainability Reporting Directive (CSRD) requires all large companies and all listed companies (except listed micro-enterprises) to disclose information on the risks and opportunities arising from social and environmental issues, and on the impact of their activities on people and the environment. The CSRD ensures that investors and other stakeholders have access to information relevant to assessing the sustainability performance of companies and the financial risks and opportunities arising from sustainability issues.

The Directive was adopted and published in the Official Journal of the EU in December 2022, after which some European Sustainability Reporting Standards (ESRS) were adopted and published. In 2024, co-legislators twice struck a political deal postponing adoption deadlines for certain ESRS.

On February 26, 2025, the Commission presented an "Omnibus" simplification package aimed at simplifying sustainability reporting requirements, reducing administrative burdens for companies, and enhancing competitiveness. In this context, the ESRS are also being revised and simplified. Regarding the CSRD, the Commission proposes, among other things, a reduction in the scope of application, reliefs especially for SMEs, and a reduction in reporting obligations under the EU taxonomy. The proposals are now being discussed by the European Parliament and the Council.

Deutsche Börse Group has always supported the adoption of coherent reporting standards that extend beyond climate and provide a level playing field regardless of the form of financing.
For further information on Deutsche Börse Group’s positioning on the matter, find our statements and position papers under Publications.