{"id":6076,"date":"2025-12-16T07:00:00","date_gmt":"2025-12-16T06:00:00","guid":{"rendered":"https:\/\/terra-institute.eu\/en\/?p=6076"},"modified":"2025-12-18T08:37:44","modified_gmt":"2025-12-18T07:37:44","slug":"big-3-csrd-csddd-and-eu-taxonomy-in-transition","status":"publish","type":"post","link":"https:\/\/terra-institute.eu\/en\/big-3-csrd-csddd-and-eu-taxonomy-in-transition\/","title":{"rendered":"The \u201cBig 3\u201d \u2013 CSRD, CSDDD and EU Taxonomy \u2013 what is currently shifting and what remains"},"content":{"rendered":"\n[et_pb_section fb_built=”1″ _builder_version=”4.24.2″ _module_preset=”default” custom_padding=”9px|||||” global_colors_info=”{}” theme_builder_area=”post_content”][et_pb_row column_structure=”1_2,1_2″ _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}” theme_builder_area=”post_content”][et_pb_column type=”1_2″ _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}” theme_builder_area=”post_content”][et_pb_text disabled_on=”off|off|off” _builder_version=”4.27.4″ _module_preset=”default” background_color=”#f9f9f9″ custom_margin=”20px|||20px|false|false” custom_padding=”20px|||20px|false|false” hover_enabled=”0″ box_shadow_style=”preset3″ locked=”off” global_colors_info=”{}” theme_builder_area=”post_content” sticky_enabled=”0″]

Table of Contents<\/strong><\/h4>\n
    \n
  1. <\/a><\/a>CSRD \u2013 postponed, simplified, but not abolished<\/a><\/li>\n
  2. CSDDD \u2013 supply chain due diligence with high thresholds<\/a><\/li>\n
  3. EU Taxonomy \u2013 simplified but central green finance logic<\/a><\/li>\n
  4. Banks: ESG remains relevant for lending \u2013 regardless of the CSRD<\/a><\/li>\n
  5. What is to be expected when?<\/a><\/li>\n
  6. Germany, Austria, Italy \u2013 overview of national implementation<\/a><\/li>\n
  7. Three strategic paths \u2013 depending on company size<\/a><\/li>\n
  8. Conclusion<\/a><\/li>\n<\/ol>[\/et_pb_text][\/et_pb_column][et_pb_column type=”1_2″ _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}” theme_builder_area=”post_content”][et_pb_text _builder_version=”4.27.4″ _module_preset=”default” custom_margin=”||1px|||” hover_enabled=”0″ global_colors_info=”{}” theme_builder_area=”post_content” sticky_enabled=”0″]

    Update from Brussels<\/h2>\n

    At EU level, three key pillars of sustainability regulation are currently being adjusted:<\/strong>
    the CSRD (sustainability reporting), the CSDDD (due diligence obligations in the value chain) and the EU Taxonomy (green finance).<\/p>\n

    The political objective:<\/strong> relief, especially for medium\u2011sized companies, without abandoning the strategic direction of the Green Deal. For companies, this means: timelines, thresholds and detailed requirements are shifting.<\/p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=”4.24.2″ _module_preset=”default” custom_margin=”1px|auto||auto||” custom_padding=”1px||15px|||” global_colors_info=”{}” theme_builder_area=”post_content”][et_pb_column type=”4_4″ _builder_version=”4.24.2″ _module_preset=”default” global_colors_info=”{}” theme_builder_area=”post_content”][et_pb_text _builder_version=”4.27.4″ _module_preset=”default” custom_margin=”||1px|||” custom_padding=”17px|||||” hover_enabled=”0″ global_colors_info=”{}” theme_builder_area=”post_content” sticky_enabled=”0″]

    At the same time, one thing remains unchanged:<\/strong>
    Banks, investors and major customers need reliable ESG data \u2013 along the entire value chain.<\/p>\n

    The focus of this blog:<\/strong>
    What does this mean for Wave\u20112 companies (all those that were originally supposed to report from 2025 \u2013 now scheduled to start with FY 2027) \u2013 and how do the options differ depending on company size?<\/p>[\/et_pb_text][et_pb_text module_id=”csrd” _builder_version=”4.27.4″ _module_preset=”default” custom_margin=”||1px|||” custom_padding=”17px|||||” hover_enabled=”0″ global_colors_info=”{}” theme_builder_area=”post_content” sticky_enabled=”0″]

     <\/p>\n

    1. CSRD \u2013 postponed, simplified, but not abolished<\/h3>\n

    Mit der Stop\u2011the\u2011Clock\u2011Richtlinie <\/strong>wurden die Einstiegszeitpunkte f\u00fcr die verpflichtende Berichterstattung \u00a0verschoben:<\/p>\n