Ms. Sopp, the number of critical voices on the EU Sustainability Reporting Directive (CSRD) is increasing. Companies, associations, the government, the opposition and the Federal Council say that the regulation is too comprehensive and too complex. Do you share this view?
Although companies can theoretically implement the requirements of the CSRD as it stands – with the exception of specific issues – I agree that the reporting obligations demand a lot of resources from them, both human and financial. It would therefore be advisable to streamline them.