13.07.2021
Stellungnahme

VIK-Position Paper to the proposed European Corporate Sustainability Reporting Directive (CSRD)

The German association of industrial energy consumers (VIK e.V.) welcomes an opportunity to provide feedback on Corporate Sustainability Reporting Directive proposal. The coherence provision of reporting requirements between the Non-Financial Reporting Directive and other sustainable finance legislation should take into consideration possible implications for affected businesses. A special attention should be paid to the following issues: an introduction of European sustainability standards should be fundamentally discussed, especially the legal compatibility of European reporting standards and International Financial Reporting Standards; the future adoption of European standards and mandatory obligation to perform EU-wide audit should not cause double regulations, uncertainties and emergence of unnecessary bureaucratic burdens. Affected businesses should not be endangered by possible public disclosure obligations regarding financial and non-financial data. Finally, new sustainability reporting standards should not influence on the provision of bank loans and credits to companies.
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Dipl.-Pol. Adelia Rathmann, MA
Ansprechpartner

Dipl.-Pol. Adelia Rathmann, MA

Referentin für Klimapolitik