Position of the Federal Government: Implementation of the CSR Directive at minimum level (1:1 implementation)

In the negotiations on the CSR Directive, it was important to the Federal Government that companies were able to fulfil their reporting obligations in the most flexible form possible and without disproportionate requirements.

The Federal Government expressly opposes new statutory reporting obligations on social and ecological information.

Germany has transposed the Directive into national law (CSR Directive Implementation Act). The CSR Directive Implementation Act has been applicable to management reports since fiscal 2017.

The GRI Reports List gives a detailed overview of all reports included in GRI’s Sustainability Disclosure Database.

Global Reporting Initiative :: The sustainability challenge

A working document helping to link GRI-Standards and European Directive on non financial and diversity disclosure.

Versión consolidada estándar GRI en español

Guía para la elaboración de memorias de sostenibilidad GRI

companies potentially affected by the CSR Directive Implementation Act

Was ist eigentlich Corporate Social Responsibility (CSR)?

What is Corporate Social Responsibility (CSR)? The animated video from the series "Little Green Bags" tries to answer this question in a professional and entertaining way.

Las responsabilidad social corporativa en las memorias anuales de las empresas del IBEX 35. Observatorio de Responsabilidad Social Corporativa. Año 2015.
Corporate social responsibility in the annual reports of the companies of the IBEX 35. Observatory of Corporate Social Responsibility. Year 2015.

A Not for profit organization for the development of CSR policies in Emilia-Romagna Region

Information about the two public consultations before the law was entered in force

The Institute of Business Ethics is a non-profit professional organisation that aims at promoting high standards of business practice based on ethical values through the dissemination of knowledge and good practice.

A Practical Guide Outlines a three-step process to embed the Sustainable Development Goals (SDGs) into existing business and reporting processes. It helps business to better report their impact on the SDGs and address the information needs of relevant stakeholders. This Guide follows an approach that is aligned with the UN Guiding Principles on Business and Human Rights and the GRI Standards.

The IIRC is aiming for Integrated Reporting

Introduction to GRI and Sustainability Reporting Standards

GERMAN COMPANIES BEFORE THE CSR REPORTING REQUIREMENT
Monitoring for non-financial reporting