The EU Commission's Corporate Sustainability Reporting Directive (CSRD) provides for an expansion and standardization of the content of sustainability reporting as well as an expansion of the group of companies subject to reporting requirements. Many large Mittelstand companies will be subject to a reporting obligation for the first time in 2026. Many more Mittelstand companies, particularly SMEs, will be indirectly affected by the regulation, as they will be faced with increasing information requirements from their reporting business partners.The study investigates both the challenges and the opportunities of the new reporting obligations for Mittelstand companies.
External publication | 2024 Sustainability of the Mittelstand - The CSRD as opportunity or challenge?
Rieger-Fels, M.; Löher, J. (2024): Nachhaltigkeit im Mittelstand - Die CSRD als Chance oder Herausforderung?, in: Bertelsmann-Stiftung Focus Paper #18, Gütersloh.