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Compatibility of Due Diligence laws and the European Sustainability Reporting Standards (ESRS)
Autor:innen
Herausgeber
Quelle
Schlagwörter
CSRD, due diligence, supply chain, sustainability reporting, environmental management
Förderkennzeichen (FKZ)
3722141020
Forschungskennzahl
Zitation
Corporate environmental reporting. (2024). [German Environment Agency]. https://doi.org/10.60810/openumwelt-3192
Zusammenfassung englisch
The Corporate Sustainability Reporting Directive (CSRD) will require large companies to create transparency about their environmental and social impacts, including those in the supply chain. New laws on corporate supply chain due diligence, such as the German Supply Chain Act (LkSG) or the planned European Corporate Sustainability Due Diligence Directive (CSDDD), oblige companies to address environmental damage and human rights violations in their supply chains and report on the outcome. In the context of the current debate on easing reporting burdens for companies, this factsheet examines the compatibility of the environmental reporting requirements from the CSRD with those of selected due diligence laws to identify synergies and gaps.
Organisationseinheiten
Übersetzungen
Verbundene Publikation
Comparison of environmental reporting requirements from the European Sustainability Reporting Standards (ESRS) with selected environmental laws
(German Environment Agency, 2024)
This paper investigates synergies and challenges for companies to use information collected to meet their environmental regulatory obligations for the purposes of reporting under the new European Sustainability Reporting Standards (ESRS). It presents the results of two cases studies from the German manufacturing industry. The case studies find that processes in place and data collected because of existing legal requirements can in part be leveraged for sustainability reporting. Environmental management systems and former sustainability reports also facilitate data collection for ESRS reporting. However, the extent to which information can be used is topic-dependent. In the case studies gaps remain, for example, regarding biodiversity and microplastics and value chain information.
Innovative Werkzeuge für das Umwelt- und Nachhaltigkeitsmanagement in der Wertschöpfungskette
(Umweltbundesamt, 2025)
Der Abschluss- und Synthesebericht fasst die übergeordneten Erkenntnisse einer Untersuchung der Umweltauswirkungen in den Lieferketten ausgewählter deutscher Branchen zusammen: Automobilindustrie, des Maschinenbaus, der Elektronikindustrie, der chemisch-pharmazeutische Industrie, der lebensmittelverarbeitende Industrie, des Bausektors und der metallerzeugenden und -verarbeitende Industrie. Deutlich wird, dass negative Umweltauswirkungen zumeist auf den tieferen Lieferkettenstufen auftreten. Aber auch bei direkten Lieferanten können Unternehmen bereits signifikante Verbesserungspotenziale heben. Dem Bericht liegen sieben Studien zugrunde, die genauere Einblicke in die Lieferketten der jeweiligen Branchen geben und Unternehmen bei der Ermittlung und Bewertung von Umweltauswirkungen unterstützen.