Recommendations for the design of the sustainability reporting standards

At EU level, the CSR Directive on corporate sustainability reporting is currently being revised.

At the same time, a group of experts is working on uniform reporting standards across Europe. Together with the project partners IÖW and Fair Finance Institut, Arqum has developed recommendations for standard setting on behalf of the Federal Environment Agency, which have now been published in a policy paper (link).


The recommendations address the reporting of climate and environment-related targets, measures and indicators as well as the greenhouse gas neutrality of companies. Another topic is the compatibility of the standards with existing reporting obligations of financial market actors. The recommendations are based on an empirical study of the sustainability reports of German companies subject to reporting requirements, which Arqum, IÖW and Fair Finance Institute conducted and published the results in the UBA brochure “Climate and Environmental Reporting by German Companies” (link).


Contact at Arqum: Theresa Steyrer

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With Arqum News, we inform our project partners once a quarter about current developments in environmental law and environmental management as well as about news at Arqum. In addition, there is a tip of the quarter with which you can motivate your employees, colleagues and acquaintances to behave in an environmentally conscious manner.

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