Sustainability reporting

VCI guide for reporting obligations




Sustainable Finance

VCI guide for reporting obligations


03 April 2024 | Bericht

New EU sustainability reporting obligations pose major challenges for companies.

 © momentscatcher/
© momentscatcher/

The EU has adopted a new set of sustainability reporting obligations. As these impose significant burdens on companies, we have set up the VCI reporting obligations guide.

The EU has been pursuing an action plan to encourage the financing of sustainable growth and investment since 2018. This has translated into a set of new complementary measures, such as:

  • The Corporate Sustainability Reporting Directive (CRSD),
  • The European Sustainability Reporting Standards (ESRS) and
  • The EU Taxonomy Regulation

This results in extensive sustainability reporting obligations for companies. In Germany, the number of firms that are subject to reporting requirements will increase from around 500 to roughly 15.000 companies.

This guide compiles documents to ease the implementation process for VCI member companies. These are consolidated recommendations that have been developed with companies that are already subject to reporting requirements as well as other relevant stakeholders (EFRAG, DRSC, IDW).

All the information that is published in the VCI guide for sustainable reporting obligations has been compiled and developed to the best of our knowledge. No guarantees can be provided as to the topicality, accuracy, completeness or quality of the information. The VCI is not liable for any damages that are incurred from use of the information that is provided. This does not apply if damages are caused by deliberate efforts of the VCI or gross negligence.

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For questions or suggestions, please feel free to contact us.

 Kathrine Link

Kathrine Link

Biodiverstität, Initiative Chemie³, Sustainable Finance

 Laura Lischinski

Laura Lischinski

Industriepolitik, Nachhaltigkeit, Sustainable Finance