Sustainability:
Government Draft of a CSRD Implementation Law

On 3 September 2025 the German government adopted and published the government draft of a CSRD implementation law. The draft and Q&A from the German government are available on the website of the Federal Ministry of Justice and Consumer Protection.

It is expected that the German Parliament will refer the draft to its committees for first reading during its session week from 10 to 12 September 2025, so that substantive deliberations can begin there in a timely manner.