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Entwurf eines Gesetzes zur Stärkung der nichtfinanziellen Berichter- stattung der Unternehmen in ihren Lage- und Konzernlageberichten

Draft law to strengthen non-financial reporting by companies in their management and group management reports (CSR Directive Implementation Act)

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Summary

This document outlines the draft law to strengthen non-financial reporting by companies and their management and group management reports.

Thumbnail image for This document outlines the draft law to strengthen non-financial reporting by companies and their management and group management reports.
Issuer

Germany

Year

2016

Region

Europe

Issuer (type)

Federal Government (Bundesregierung) (Government)

Policy Type

Other sustainability policy

Geographical scope

National

Mandatory or voluntary

Voluntary


Global Reporting Initiative (GRI)
  • Voluntary Use
Main industries targeted
  • Finance & Insurance
  • Professional, Scientific, & Technical Services
  • Public administration
  • Education
Restrictiveness

Low

Sustainable Development Goals (SDGs)
  • SDG 6: Clean Water and Sanitation
  • SDG 14: Life Below Water
  • SDG 17: Partnerships for the Goals

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