What do CSRD and ESRs mean for the art and creative industries?

Cultural institutions are currently facing a variety of challenges that are often complex and complex. In a world in which awareness of sustainability grows continuously, institutions, institutions and market participants of the art and creative industries are also required to focus their processes and processes increasingly based on ecological and social aspects.

The need to make measures for sustainability transparent and to demonstrate their effectiveness is becoming more and more urgent. Not only the youngest climate catastrophes and their consequences show more than clearly. Since the European Union the Green Deal , several requirements have been brought to economic participants, be it from the public, state bodies or their own target groups - their expectations.

to take the first step towards corporate sustainability reporting directive (CSRD) This guideline represents a fundamental basis to ensure that institutional activities are not only sustainable, but are also communicated accordingly. On the website of the Council for Sustainable Development (RNE) * , interested parties can now find helpful information and a clearly structured overview of how these first steps can look specific.

Guide, recommendations for action, factsheets, explanatory videos and support documents were also provided for download on the websites of the German sustainability code There effectively implement long -term goals around the European Sustainability Reporting Standards (ESRS) The focus is on practical solutions and instructions for the implementation of sustainability structures. It is a process that not only takes time, but also commitment and foresight.

But don't worry! Every little step counts, and the earlier you start, the more optimal you are prepared for the requirements of the future. Let us start this trip together and find out how cultural institutions in this new era of responsible management can successfully navigate and standard.

CSRD regulatory-what is it about?

Starting shot with the European Green Deal

The  European Green Deal *  agreed in 2019. Climate change and environmental degradation are existential threats to Europe and the world and with this pioneering step they finally wanted to set a strong sign. With the deal, the EU wants to create the transition to a modern, resource -efficient and competitive economy that

• no more net greenhouse gases until 2050,
• Your growth decouples from the use of resources,
• a pioneering role in the use of new market opportunities,
• and creates a socially compatible transformation.

The associated EU measures will cost around € 260 billion per year by 2030. The costs, if we do not act (so -called Costs of Inaction ), was significantly higher: at least € 400 billion per year are the resulting follow -up costs for non -not dealing.

From an economic point of view, climate policy makes sense. In order for us to get into action quickly, the EU has set up corresponding regulations and guidelines. Which brings us to the CSRD.

CSRD - The Directorate for Companies

The CSRD (Corporate Sustainability Reporting Directive) brings a clear obligation to report sustainability and defines precisely how companies should report on sustainability and CO2 balance . As a further development of the NON-Financial Reporting Directive (NFRD) , it defines which companies are obliged to create sustainability reports and how this report should be structured.

A total of 90 guidelines are determined where exactly it has to be reported about which topics and in what period this information are provided.

An important aspect is the review of the sustainability report by an auditor, although a profound examination is not necessary. The obligation to report extends over the entire value chain and affects all internal and external resources that a company needs to achieve its goals. There is a clear commitment to climate protection, especially at the management and management level.

For the reporting year 2025, a large number of corporations (the GreenLy are subject to around 50,000 companies in DE * ) - namely those who meet at least two of the following three criteria in two consecutive years:

• More than 250 employees: inside
• more than 50 million euros in sales
• more than 25 million euros in total assets

The so-called Omnibus Ordinance of February 26, 2025 has now adapted the circle of companies concerned by raising the criterion for the employees: indoor number to more than 1,000. On April 3, the European Parliament approved the "Stop-the-Clock" proposal, which shifts the CSRD obligations for companies in the second and third wave by two years. The Council of the European Union agreed on April 14, 2025. *

The stop-the-clock regulation consequently came into force on April 16, 2025 after its publication in the EU-Amtsblatt. * Integration into German law - similar to the implementation of the CSRD as a whole - is still pending. Green Vision Solutions * delivers a detailed analysis of the Omnibus Ordinance .

Small and medium -sized companies (SMEs) should now be completely excluded from the scope of the CSRD. In addition, it is planned that SMEs are relieved by the companies that are obliged to report to the CSRD to record all information from SMEs for their own sustainability reporting.

It is important that the sustainability report must be part of the situation, business or finance report.

European Sustainability Reporting Standards (ESRS)

In the future, information on sustainability in the management report according to uniform reporting standards of the EU will be presented. In this context, the European Financial Reporting Advisory Group (EFRAG) initially developed cross-sector standards (SET 1) on behalf of the EU Commission and sent them to the EU Commission at the end of November 2022. On July 31, 2023, the EU Commission published the delegated legal act of Set 1 of the ESRS.

The European Sustainability Reporting Standards (ESRS) follow the CSRD and regulate the sustainability reporting for companies in the European Union in detail in order to ensure comparability over the years and groups. The standards are divided into four main areas with a total of 12 sub-items: general standards, environmental standards (e.g. climate change, resource usage), social standards (e.g. staff questions) and governance standards.

A total of around 1,000 data points are provided, although not everyone has to be met.

As part of a double materiality analysis, relevant topics for each company are identified in order to develop suitable concepts and measures. The process should be broad and stakeholders and employees: include inside. Fixed key figures are to be integrated into the company's reporting and management system in order to keep the progress visible and actively work on the goals.

The current cross-sector European Sustainability Reporting Standard S (ESRS) can be found on the EU Commission website. *

EU taxonomy Ordinance

EU taxonomy is the third link in the regular chain and classifies economic activities after its sustainability in accordance with the EU strategy. Since 2022, these activities have been assessed based on the criteria "climate protection" and "adaptation to climate change" .

In their sustainability reports, companies are obliged to demonstrate how they contribute to the six environmental goals, including the protection of water resources and the promotion of a circular economy. The EU taxonomy navigator helps companies to make climate-sensitive decisions, also for cultural and educational institutions such as libraries and museums.

Part of the regulation is also the recommendation to carry out a risk analysis in order to identify potential risks and opportunities that can arise from climate change - for example through extreme weather events.

What do CSRD and ESRs mean for the art and creative industries?

In Germany, around 238,000 companies and freelancers shape the cultural and creative industries, which includes architects, artists, musicians, filmmakers and games developers. With around two million employed people, this industry contributes significantly to the overall economic output and generated sales of 204.6 billion euros in 2023, which corresponds to 2.2 percent of the total German economy.*

The cultural and creative industries include business-oriented companies that deal with the creation, production and distribution of cultural goods and services.

Solo -resistant, small companies and SMEs are not affected

The good news in advance: Most of the self -employed and small companies don't need to worry. At the latest since the Omnibus Ordinance and the stop-the-clock regulation, as well as small and medium-sized companies (SMEs), they have been completely excluded from the scope of the CSRD.

Museums and cultural institutions

Although museums and other cultural institutions and institutions are not directly obliged to report, stakeholders and sponsors can still request CSRD-like reporting. In addition, museums as a supplier or cooperation partner can be part of the value chain of another company subject to report.

• Energy use & transportation, visitors: inner mobility (E1 climate change)
• Resource use & circular economy (re -use, re-cycle) (E5)
• Working conditions, diversity, work-life balance in the area of ​​employees: inside (S1 workforce of the company) and workers in the value chain (S2)
• Gescentration of knowledge in the sense of the educational mandate, low -threshold access options such as free admission, inclusion (S4 consumers: inside and end users: inside)
• Corporate culture & political commitment (G1 corporate management)

This list can be adopted analogously to German museums.

In the case of museums, cultural institutions and institutions of the public sector, the decision for sustainability reporting within the meaning of the CSRD can also be made without a legal obligation (e.g. in model function or as a social pioneer). For this purpose, EFRAG has formulated tailor -made standards for non -reporting SMEs who want to report on a voluntary basis (VSME) .

The EU taxonomy navigator * helps cultural institutions to make environmentally friendly decisions; This also includes: libraries, archives, museums and cultural activities.

Art trade

Art dealers, galleries and private sector actors in the art and creative industries can be directly affected by the directive, provided they meet two of the above-mentioned size criteria.

Gaming industry

Since it is usually capital -oriented private companies, the threshold mentioned above also applies here.

Overwhelmed with sustainability reporting? How to get support!

Legal texts and orientation aids from the German sustainability code

In Germany, despite the Omnibus Ordinance, the CSRD will probably oblige over 15,000 companies to openly present their services in the sustainability area in accordance with the uniform reporting standard of the EU. On the website of the German sustainability code, affected companies are supported to meet the requirements of the CSRD.

Orientation aids and practical guidelines show how to gradually develop internal structures, record data, prepare and ultimately publish them in accordance with the law.

Aid for action by IZU/BIHK: In 10 steps for sustainability reporting according to CSRD

The Bavarian IHK's assistance in cooperation with the Environmental Economy Info Center (Izu) supports companies in developing their sustainability reporting in accordance with the new CSRD directive and the European standards (ESRS). It is particularly intended for affected companies, but also offers SMEs irreplaceable orientation.

The instructions include an introduction to the requirements of the CSRD and ESRs as well as a focus on building strategic sustainability management. It is divided into ten consecutive steps that can be used flexibly depending on the level of knowledge.

Practical checklists make it easier to track tasks.

Professional advice from sustainability specialists

Often it is best in the hands of experts. This applies in particular to complex issues such as CSRD and ESRs. Greenly is a company that specializes in supporting other companies in achieving their sustainability goals and meeting corresponding reporting requirements.

This begins with the analysis of the current reporting structure and the identification of gaps with regard to the requirements of CSRD reporting and the ESRS.

A central aspect of support from Greenly is the provision of user -friendly tools that enable companies to measure and report their emissions. These tools are intuitively designed, so that those in the creative industries who may have less experience with technical reporting can also easily use them. The automation of data collection processes minimizes errors and the time required for reporting is significantly reduced.

Greenly attaches great importance to developing tailor -made strategies for every company. This means recognizing the specific challenges of a company, be it in the production of works of art, in the operation of exhibition rooms or in the area of ​​digital design. Greenly offers workshops and training courses to inform employees at all levels about the importance and implementation of sustainability reports.

This includes the creation of transparent and appealing reports that make the company's commitment clear. The reports can then be used as communicative tools to inform and inspire stakeholders.

Joachim Rodriguez y Romero

Owner and managing director of Kunstplaza . Publicist, editor and passionate blogger in the field of art, design and creativity since 2011. Successful conclusion in web design as part of a university degree (2008). Further development of creativity techniques through courses in free drawing, expression painting and theatre/acting. Profound knowledge of the art market through many years of journalistic research and numerous collaborations with actors/institutions from art and culture.

www. kunstplaza .de/