The revision of the ESRS is moving forward—but has so far provided little relief. Despite initial simplifications, bureaucratic burdens and legal uncertainties remain high. The BDI is calling for clearer guidelines, the ability to report in a legally compliant manner, a focus on reporting requirements relevant to management decision-making, and greater practicality to ease the burden on companies and ensure competitiveness.

On January 14, 2025, the BDI, in collaboration with the DRSC (German Accounting Standards Committee), published a brochure on industry-specific materiality analysis to assist affected companies with sustainability reporting under the CSRD.