Vorstand der WPK
Ziele des Vorstandes der WPK für die Amtszeit 2026 bis 2030
Wirtschaftsprüfung ist eine Vertrauensdienstleistung von zentraler Bedeutung für Wirtschaft und Gesellschaft. Dieses Vertrauen gilt es zu…
Sustainability:
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On 4 July, 2025, the European Commission adopted the delegated act to simplify reporting under the EU Taxonomy Regulation. As neither the European Parliament nor the Council of the European Union had commented on it within the four-month objection period, the act was published as Delegated Regulation (EU) 2026/73 in the Official Journal of the European Union on 8 January, 2026, and will thus enter into force 20 days later.
Simplifications
As reported (“Neu auf WPK.de” on 11 July, 2025 (in German)), the planned simplifications include
- the introduction of a materiality concept,
- a significant reduction in the data points to be reported – by approximately 64% for non-financial companies and approximately 89% for financial companies,
- the simplification of the “do no significant harm” criteria, and
- adjustments to certain key performance indicators (KPIs) for financial companies.
Effective Date
The new rules are to apply for the first time to reporting from 1 January, 2026, on the 2025 financial year. However, companies have the option of deferring initial application to the 2026 financial year.
