CSRD Compliance for German Enterprises
Navigate Germany's transposition of the EU Corporate Sustainability Reporting Directive
15+
Markets
1,000+
Integrations
CSIRO
Backed AI
$473B+
Data Analysed
Regulatory requirements
CSRD Implementation (CSR-Richtlinie-Umsetzungsgesetz)
Germany is transposing the EU Corporate Sustainability Reporting Directive into national law through the CSR-Richtlinie-Umsetzungsgesetz. As the largest economy in the EU, Germany's implementation affects thousands of companies and will require reporting under the European Sustainability Reporting Standards (ESRS), building on existing experience with the CSR-RUG and the German Sustainability Code.
Who must report
Same phased approach as EU CSRD: large public-interest entities (FY2024), other large companies meeting 2 of 3 criteria (250+ employees, EUR 50M+ turnover, EUR 25M+ total assets) from FY2025, listed SMEs from FY2026. Estimated 15,000 German companies ultimately in scope.
Penalties
Fines under German commercial law for non-compliance with reporting obligations. BaFin enforcement for financial institutions. Directors may face personal liability for material misstatements.
Frameworks
Key compliance deadlines
EU CSRD enters into force
The Corporate Sustainability Reporting Directive entered into force at EU level, starting the transposition clock for Germany.
Phase 1 reporting begins
Large public-interest entities already subject to the NFRD begin reporting under ESRS for FY2024.
Transposition deadline
Germany was required to transpose the CSRD into national law by 6 July 2024. Implementation has been subject to delays.
Phase 2 reporting begins
Other large German companies meeting the size thresholds begin mandatory sustainability reporting under ESRS.
Listed SMEs in scope
Listed SMEs on German exchanges come into scope, significantly expanding the number of reporting entities.
How Avarni helps you comply
Enterprise-grade carbon accounting software designed for complex organisations and strict regulatory requirements.
Scope 1, 2 & 3 Emissions
Comprehensive emissions calculation across your entire value chain, with AI-driven factor selection.
Framework Reporting
Generate reports aligned to TCFD, ISSB, CSRD, ESRS, and local regulatory frameworks.
Audit-Ready Outputs
Produce assurance-grade reports that satisfy auditor requirements and regulatory scrutiny.
1,000+ Integrations
Connect with your existing ERP, accounting, and procurement systems including Oracle, SAP, and Workday.
AI-Powered Analysis
CSIRO-backed AI engine automatically categorises and calculates emissions from complex datasets.
Real-Time Dashboard
Track your progress with live emissions data, compliance status, and supplier mapping.
Our Germany presence
Office Address
Friedrichstrasse 68, 10117 Berlin
Phone
+49 30 2576 3800
Our Germany Team
Our Germany team combines deep expertise in CSRD and ESRS with a thorough understanding of German commercial law, BaFin requirements, and the specific needs of Mittelstand companies.
“As a mid-sized manufacturer with a global supply chain, CSRD felt like an enormous lift. Avarni's step-by-step approach to double materiality and their automated data collection made it entirely achievable.”
Dr. Thomas Richter
Leiter Nachhaltigkeit, Bergmann Maschinenbau GmbH
Get compliant before January 2024
Don't wait until the last minute. Start your Germany compliance journey today.
Or call us to speak with a Germany compliance specialist