You may be trying to access this site from a secured browser on the server. Please enable scripts and reload this page.
Home
Internal
Deutsch
|
English
Rödl & Partner opens new office in Waterloo, Canada |
Rödl & Partner opens new office in Waterloo, Canada |
Rödl & Partner opens new office in Waterloo, Canada |
Worldwide
It looks like your browser does not have JavaScript enabled. Please turn on JavaScript and try again.
✕
Germany
Ansbach
Bayreuth
Berlin
Bielefeld
Chemnitz
Cologne
Dortmund
Dresden
Eschborn
Fuerth
Hamburg
Hanover
Herford
Hof
Jena
Mettlach
Munich
Nuremberg
Plauen
Regensburg
Selb
Stuttgart
Ulm
Worldwide
Algeria
Angola
Argentina
Australia
Austria
Azerbaijan
Bahrain
Belarus
Belgium
Bosnia and Herzegovina
Botswana
Brazil
Bulgaria
Cambodia
Canada
Chile
China
Colombia
Costa Rica
Croatia
Cyprus
Czech Republic
Denmark
Ecuador
Egypt
Estonia
Ethiopia
Finland
France
Georgia
Germany
Ghana
Greece
Hong Kong (S.A.R.)
Hungary
India
Indonesia
Ireland
Italy
Japan
Kazakhstan
Kenya
Kuwait
Latvia
Libya
Liechtenstein
Lithuania
Luxembourg
Malaysia
Malta
Mauritius
Mexico
Moldova
Mongolia
Morocco
Mozambique
Myanmar
Namibia
Netherlands
New Zealand
Nigeria
North Macedonia
Norway
Oman
Pakistan
Paraguay
Peru
Philippines
Poland
Portugal
Qatar
Romania
Saudi Arabia
Serbia
Singapore
Slovakia
Slovenia
South Africa
South Korea
Spain
Sweden
Switzerland
Taiwan
Tajikistan
Tanzania
Thailand
Tunisia
Turkey
Uganda
Ukraine
United Arab Emirates
United Kingdom
Uruguay
USA
Uzbekistan
Vietnam
Zambia
Own offices of Rödl & Partner
German Professional Services Alliance -
GPSA
(Colours appear during mouseover)
We use cookies to personalise the website and offer you the greatest added value. They are, among other purposes, used to analyse visitor usage in order to improve the website for you. By using this website, you agree to their use. Further information can be found in our
data privacy statement
.
Insights
Services
Expertise from a single source
Rödl & Partner is excellently positioned with each individual service line. Based on this and using our interdisciplinary skills we guarantee our clients a special added value from the seamless combination of the services we provide.
Our service lines
As attorneys, tax advisers, management and IT consultants and auditors, we are present with 110 own offices in around 50 countries. Worldwide, our clients trust our more than 5.800 colleagues.
Legal advisory
Tax consulting
Audit services
Management and IT consulting
Business Process Outsourcing
Interdisciplinary services
MERGERS & ACQUISITIONS
The strength of Rödl & Partner lies in comprehensive advisory by interdisciplinary teams not only in the case of transaction advisory, nationally and internationally in 110 locations worldwide.
Succession advisory
Rödl & Partner assists you with organising and implementing company succession solutions in line with your expectations, wishes and needs. In this process, we provide comprehensive legal, tax and business advisory.
Mergers & Acquisitions
Stay informed
The newsletter Corporate Law, Deals & Capital Markets informs you every month about current topics in the areas of corporate law, M&A and capital markets law.
Completed deals
Transaction advisory is interdisciplinary teamwork. We are committed to being one of the leading M&A advisors for the German Mittelstand.
Who we advise
Media
Newsletters
Stay informed on the latest developments with our comprehensive international newsletters, from Africa to Vietnam.
Virtual reality tours
Get to know us virtually and experience our working atmosphere and core brand values up close. We offer you exciting insights into the world of Rödl & Partner by using 360 degree technology.
Virtual reality tours
Publications
Good to know
Newsletters
Brochures
Investment guides
Books
Download centre
Releases
Completed deals
Media contacts
Facts and figures
About us
Entrepreneurial spirit and values
Our brand does not only consist of a logo, but also defines our unique selling propositions and our business model through our brand DNA.
Factbook
We will introduce ourselves and take you to the core of our professional services firm, tell you where we come from, how we think, how we feel, and communicate our vision of the future. Together with you.
Facts and figures
Sustainability
Entrepreneurial spirit and values
Factbook
Managing Partners
Founder Dr. Bernd Rödl
Locations worldwide
Social responsibility
Project Fundus
Read more about the previous projects of the Rödl Employee Fund for Children’s Aid in our project fund.
Rödl Employee Fund for Children’s Aid
Partner cities: Kharkiv-Nuremberg
Family and career
Awards
Compliance & Incident Reporting System
Digital Agenda
Careers
Insights
Editorial ESG News 2/2024
ASEAN
ASEAN Forum
Digital Agenda
E-Invoicing
Insights
Currently selected
Recent
Alle Kolumnen
Altersvorsorge
Antitrust Law
AOA
Artikelserie im OMV Fokus
ASEAN
Assurance & IT in der Gesundheits- und Sozialwirtschaft
Aufsichtsrecht
Außenwirtschaft und Zoll
BilRUG und weitere Reformen
International Expert Roundtable
Editorial ESG News 2/2024
Page Content
Dear readers,
The current status of sustainability reporting (ESG or CSRD) is roughly summarized as follows: The European framework, the Corporate Sustainability Reporting Directive (CSRD), came into force in January 2023 and must now be transposed into national law by the EU member states by July 2024. At the end of March, the Federal Ministry of Justice published the draft bill on CSRD implementation in Germany; the
government bill is still pending
. However, this draft bill already provides a good overview of the scope and content of sustainability reporting and the associated audit. In terms of content, reference is made to the ESRSs (European Sustainability Reporting Standards); the ESRSs have already been published. Important for SMEs: So-called large companies will be subject to ESG reporting requirements from the 2025 financial year. So things are getting serious.
Of course, we will not leave you alone with these obligations. With our wide range of sustainability-related advisory services, we are your reliable advisory and auditing partner. In this context, we are delighted to have been named the
best German auditors in the area of sustainability/ESG by Manager Magazin
.
In our current newsletter, we take a look at the implementation in our neighboring European countries. In other words, how far the ESG process has already progressed and which regulations have to be followed locally.
France
was the first European country to transpose the CSRD into national law at the end of 2023. The relevance of ESG issues is also increasing significantly in
Poland
. But
Brazil
and
China
are also constantly introducing new laws and initiatives that affect you as a company on site. It is worth taking a look at the African continent with regard to financing mechanisms in the ESG context in
Kenya
.
We have also looked at the materiality analysis, which is so important for the start of sustainability reporting, with a focus on the value chain and explain the latest BGH regulations on “
deceptive packaging
”. Finally, we round off this rather international edition with the challenges of the
Carbon Border Adjustment Mechanism
(CBAM), especially in the area of importing goods outside the EU.
We hope that this international edition of our ESG News has once again provided you with up to date knowledge. If you would like any further information or suggestions, please do not hesitate to contact us personally. I look forward to it!
Your Martin Wambach
From the newsletter
Contact
Martin Wambach
Managing Partner
+49 221 9499 091 00
Send inquiry
Turn on more accessible mode
Turn off more accessible mode
Skip Ribbon Commands
Skip to main content
Turn off Animations
Turn on Animations
Deutschland
Weltweit
Search
Menu