Comments

Input on a revised Delegated Act concerning standards for sustainability reporting

under the Corporate Sustainability Reporting Directive (CSRD)

The German Banking Industry Committee (DK) has taken a position on the revision of the ESRS and the EU taxonomy as part of the participation process initiated by the Federal Ministry of Justice and Consumer Protection (BMJV). The DK welcomes approaches to simplification, but continues to see a considerable need for greater proportionality, clarity and legal certainty, particularly with regard to materiality analysis, comparative information and the practical applicability of the requirements.

Comments Input concerning standards for sustainability reporting CSRD

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Comments

GBIC comments on amending Delegated Regulation (EU) 2019/98

The German Banking Industry Committee (GBIC) welcomes the objective of revising Commission Delegated Regulation (EU) 2019/980 to simplify prospectus requirements, streamline their content and further standardise format and structure, thereby reducing administrative burdens for issuers, improving comparability for investors and strengthening access to EU capital markets.