Frameworks and sources
Laws, standards and guidance on sustainability, energy and audit, each linked to the issuer's own source. Filter by ESRS topic, area and validity. Names are given in German.
270 entries· Links checked on 16 October 2026
EU law30
Services: Sustainability- Relates to
An EU directive that binds only through national law. Germany's implementation act is not in force (as of 16.10.2026); until then section 289b HGB applies. Undertakings above 1,000 employees and EUR 450 million net turnover will report (Directive (EU) 2026/470).
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- EU Sustainable Finance: Übersichtsseite
EU-Kommission
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- EU-Kommission: Corporate Sustainability Reporting
EU-Kommission
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- EU-Taxonomie-Navigator
EU-Kommission
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- Validity
- Applies from 1 January 2027
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- SVHC
ECHA: Kandidatenliste der besonders besorgniserregenden Stoffe
Europäische Chemikalienagentur (ECHA)
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- Validity
- Applies from 1 January 2028
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- Paris-abgestimmte und klimabezogene EU-Referenzwerte
Delegierte Verordnung (EU) 2020/1818
EU-Kommission
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German law28
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- CSRD-Umsetzungsgesetz: Bundestagsdrucksache 21/1857 (Regierungsentwurf)
Deutscher Bundestag
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Since 27 September 2026 the UWG contains the EmpCo rules on environmental claims to consumers (Third Act amending the UWG of 12 February 2026, BGBl. 2026 I No. 43), e.g. section 5(3) no. 4 UWG on future environmental performance.
- Berufssatzung für Wirtschaftsprüfer/vereidigte Buchprüfer (BS WP/vBP)
Wirtschaftsprüferkammer
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International standards51
Services: Sustainability- IFRS S1: Allgemeine Anforderungen an Nachhaltigkeitsangaben
IFRS Foundation / ISSB
Free account needed
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- TCFD Recommendations
FSB / TCFD
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- Applies from 15 December 2026
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International standard for assuring sustainability information, with limited or reasonable assurance. Applies to periods beginning on or after 15 December 2026: for calendar-year companies, from the 2027 report. German version: still an IDW draft (as of 13 October 2026).
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German version of ISSA 5000 with national additions; the IDW approved the draft on 28 November 2025. No final version yet (as of 13 October 2026); planned to apply to periods beginning on or after 15 December 2026.
- ISAE 3000 (Revised)
IAASB
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Framework standard for assurance on information other than historical financial information. Voluntary assurance of sustainability information, such as a VSME report, follows it in Germany today; for periods beginning on or after 15 December 2026, ISSA 5000 applies instead.
- GHG Protocol: Corporate Standard
GHG Protocol (WRI/WBCSD)
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- GHG Protocol: Scope-3-Standard und Berechnungswerkzeuge
GHG Protocol (WRI/WBCSD)
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ISAE 3410 is the IAASB standard for assurance on greenhouse gas statements. Its withdrawal, announced on 8 May 2025, takes effect for periods beginning on or after 15 December 2026; greenhouse gas disclosures are then assured under ISSA 5000.
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- GHG Protocol: Standards
GHG Protocol (WRI/WBCSD)
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- GHG Protocol: Scope 2 Guidance
GHG Protocol (WRI/WBCSD)
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- Applies since 1 July 2018 · until 31 December 2026
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- Applies since 1 July 2018 · until 31 December 2026
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Guidance and interpretation20
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- WPK: Nachhaltigkeitskompass zur CSRD
Wirtschaftsprüferkammer
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- CEAOB-Leitlinien zur Prüfung mit begrenzter Sicherheit (Nachhaltigkeitsberichterstattung)
CEAOB / Europäische Kommission
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Guidelines of the Committee of European Auditing Oversight Bodies (CEAOB) of 30 September 2024 on limited assurance of sustainability reporting. Non-binding and not an assurance standard; the Commission has not yet adopted EU assurance standards (as of 13 October 2026).
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- IFRS Foundation: Leitfaden zu Angaben über Transitionspläne nach IFRS S2
IFRS Foundation / ISSB
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- Empfehlung (EU) 2024/2395 mit Leitlinien zu Artikel 26 der Energieeffizienzrichtlinie (Wärme- und Kälteversorgung)
EU-Kommission
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Climate and nature73
Services: Sustainability- Europäischer Grüner Deal
EU-Kommission
- Fit-for-55-Paket
Rat der Europäischen Union
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- REACH-Verordnung ((EG) Nr. 1907/2006)
EU-Parlament und Rat
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- CLP-Verordnung ((EG) Nr. 1272/2008)
EU-Parlament und Rat
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- EU-Aktionsplan Schadstofffreiheit (Zero Pollution)
EU-Kommission
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- EU-Biodiversitätsstrategie 2030
EU-Kommission
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- Validity
- Applies from 30 December 2026
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- Pariser Abkommen
UNFCCC
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- CBD: Übereinkommen über die biologische Vielfalt
Sekretariat der CBD
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- Kunming-Montreal-Biodiversitätsrahmen
Sekretariat der CBD
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- CEO Water Mandate
UN Global Compact
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- UBA: Treibhausgas-Emissionen
Umweltbundesamt
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- Schadstofffreisetzungsregister (E-PRTR, (EG) Nr. 166/2006)
EU-Parlament und Rat
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- In force since 24 February 2006 · until 31 December 2027
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- EMAS-Verordnung ((EG) Nr. 1221/2009)
EU-Parlament und Rat
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- UN SEEA Ecosystem Accounting (SEEA EA)
Statistische Kommission der Vereinten Nationen (UNSD)
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- Natural Capital Protocol (Capitals Coalition)
Capitals Coalition
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- Montrealer Protokoll über Stoffe, die zu einem Abbau der Ozonschicht führen
UNEP-Ozonsekretariat
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- Europäisches Industrieemissionsportal
Europäische Umweltagentur (EEA)
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- Natura 2000 Viewer
Europäische Umweltagentur (EEA)
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- UNESCO-Welterbeliste
UNESCO-Welterbezentrum
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- GHG Protocol: Berechnungswerkzeuge
GHG Protocol (WRI/WBCSD)
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- UK Government GHG Conversion Factors for Company Reporting
UK Department for Energy Security and Net Zero (DESNZ)
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- AIB: Europäischer Residualmix
Association of Issuing Bodies (AIB)
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- Climate-ADAPT
Europäische Plattform für Klimaanpassung
Europäische Kommission und Europäische Umweltagentur
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- IPCC WGI Interactive Atlas
IPCC (Arbeitsgruppe I)
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- NGFS Scenarios Portal
Network for Greening the Financial System (NGFS)
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- Deutscher Klimaatlas
Deutscher Wetterdienst
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Human rights30
Services: Sustainability- Europäische Säule sozialer Rechte
EU-Kommission
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- EU-Grundrechtecharta
Europäische Union
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- UN Global Compact
UN Global Compact
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- Validity
- Applies from 14 December 2027
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- ILO: Existenzsichernde Löhne (Grundsätze zur Schätzung eines existenzsichernden Lohns, 2024)
Internationale Arbeitsorganisation (ILO)
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- ILO: Internationale Arbeitsnormen (grundlegende Übereinkommen)
Internationale Arbeitsorganisation (ILO)
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- ILO Helpdesk for Business (Arbeitsnormen für Unternehmen)
Internationale Arbeitsorganisation (ILO)
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- UNGP Reporting Framework (Shift und Mazars)
Shift und Mazars
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- Global Slavery Index
Walk Free
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- KMU Kompass
Sorgfaltspflichten in der Lieferkette
Helpdesk Wirtschaft & Menschenrechte (Agentur für Wirtschaft & Entwicklung)
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Energy38
Services: Energy- Relates to
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- In force since 29 July 2005 · until 31 December 2028
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- Richtlinie Strompreiskompensation
BMWE, BMUKN
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- Bundesnetzagentur: Leitfaden zum Messen und Schätzen
Bundesnetzagentur
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- Übertragungsnetzbetreiber: Gemeinsame Grundsätze Messen und Schätzen
Übertragungsnetzbetreiber
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- Applies since 25 June 2025 · until 31 December 2030
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- EU-ETS-Beihilfeleitlinien
Leitlinien für bestimmte Beihilfemaßnahmen im Zusammenhang mit dem Emissionshandel nach 2021
EU-Kommission
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- Applies since 1 January 2021 · until 31 December 2030
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- Änderung der EU-ETS-Beihilfeleitlinien (C/2026/196)
EU-Kommission
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- Applies since 22 December 2025 · until 31 December 2030
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- Bundesnetzagentur: Energie
Bundesnetzagentur
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- Bundesnetzagentur: Netzentgelte
Bundesnetzagentur
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- Übertragungsnetzbetreiber: Besondere Ausgleichsregelung ab Leistungsjahr 2024
Übertragungsnetzbetreiber
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- Übertragungsnetzbetreiber: KWKG-Umlage
Übertragungsnetzbetreiber
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- Übertragungsnetzbetreiber: Offshore-Netzumlage
Übertragungsnetzbetreiber
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- Übertragungsnetzbetreiber: Aufschlag für besondere Netznutzung (§ 19 StromNEV-Umlage)
Übertragungsnetzbetreiber
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- Übertragungsnetzbetreiber: KWKG-Abrechnung
Übertragungsnetzbetreiber
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- Übertragungsnetzbetreiber: EEG-Abrechnungen
Übertragungsnetzbetreiber
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