Many companies have invested a great deal of energy in recent years:
All aspects of sustainability have been analyzed down to the smallest detail, data has been processed, material issues have been identified, structures have been established, and initial reports have been prepared—all to meet the requirements of the Corporate Sustainability Reporting Directive (CSRD).
And then came the slowdown.
In spring 2025, as part of the so-called “Omnibus Directive,” the EU decided to postpone the introduction of CSRD reporting requirements for small and medium-sized enterprises and certain non-capital market participants by two years.
The reason given for this was to relieve the burden on companies in economically difficult times – and at the same time to avoid many of them resorting to superficial, ill-conceived solutions to meet short-term requirements.
The result: uncertainty. And for many, the impression was: “That’s it. CSRD is over.”
But on July 10, there was at least some cause for relief:
The Federal Ministry of Justice published the new draft bill for the national implementation of the CSRD (CSRD-UmsG). This takes up the omnibus requirements and translates them into concrete legislative proposals for Germany:
- changed thresholds,
- postponed deadlines (e.g., later reporting requirements for companies with 500–1,000 employees),
- and simplified transitional arrangements.
One thing is clear:
The CSRD is coming — just more slowly, in stages, and with more lead time.
And everything you have prepared remains relevant, compatible, and valuable.
Why your efforts for the CSRD will pay off many times over
- More than just regulations: it’s about attitude and resilience
Customers, investors, and employees increasingly expect transparency and active ESG engagement—regardless of legal requirements.
- Financial credibility becomes key
Sustainability reports are also gaining importance in the financial world:
Some banks are already refusing to grant loans if companies cannot present a clear ESG strategy or a realistic report.
Your reports therefore have a direct impact on your creditworthiness—and thus on your financing options.
- Resources have already been invested – use them wisely
Your analyses, data models, and processes—all of these form a valuable foundation. Stopping means wasting your efforts. Moving forward means maximizing benefits.
What happens next?
If you have already established the structure for CSRD preparation:
Use it as a starting point for sustainability certification. This will enable you to:
- Real visibility of your efforts
- Clear guidance for your team
- High credibility with stakeholders
- And commitment that has an impact beyond planning
At GfaW, we offer you two suitable options for this:
1. CSE
Our established, holistic certification standard is aimed at companies that have already established comprehensive sustainability management and want to measure themselves against demanding social, environmental, and ethical criteria.
CSE is our “supreme discipline” – ideal for companies that are already well advanced and practice sustainability holistically.
2. Certified Committed to the Future (Z.EN)
With Z.EN, we are filling a gap in our portfolio and responding to frequent requests for a more accessible alternative to CSE.
Many companies want to take responsibility, but feel that the requirements of CSE are too high or are looking for a different approach. At the same time, there are low-threshold offerings on the market, but these do not meet our standards for credible and sound certification. That is why we are now developing our own solution with Z.EN.
The new seal is not intended to be a “CSE-Light” version, but rather an independent approach:
- It characterizes the continuous transformation process of a company—not the fulfillment of rigid criteria.
- Z.EN recognizes companies that are honest and committed to the process, even if they have not yet achieved all of their sustainability goals.
- It places greater emphasis on environmental aspects such as climate, biodiversity, and water, and responds more flexibly to current challenges.
- The term “commitment to the future” deliberately replaces the overused term “sustainability” and signals a stance without greenwashing.
We are currently looking for pilot companies that would like to work with us to help shape the criteria and standards.
Z.EN acts as a bridge to CSE, accompanying companies step by step on their way to our most demanding standard.
👉 Information about the “Certified Future-Oriented” certification can be found here:
What matters is not the law—it’s your attitude.
Even with regulatory adjustments, one thing remains the same:
companies that act proactively are better positioned. Their customers, employees, and investors see more than just reporting—they recognize attitude and consistency.
Your preliminary work was not a waste of effort, but rather an investment in your future viability.
Ready to take the next step? We’re here to help.
Would you like to know which certification is right for you, or are you considering participating in the pilot phase at Z.EN?
Then please feel free to contact us. We will be happy to advise you individually.
