„CSRD-compliant"
UWG § 5, UWG § 5b i.V.m. EmpCo (EU 2024/825)
What does it mean?
The Corporate Sustainability Reporting Directive (CSRD) introduces a detailed sustainability reporting obligation for large companies from 2024 onwards. The mere claim to be "CSRD-compliant" without concrete information on the preparation of the report (e.g. applied ESRS standards, auditor, availability of the report) constitutes a lack of substantiation and can be assessed as withheld information under § 5b UWG. The increased transparency through CSRD reporting also creates a basis for examining sustainability claims in marketing, thereby increasing the risk of cease-and-desist letters if advertising claims cannot be substantiated by the CSRD report.
Typical phrasings
- "CSRD-compliant company"
- "We are CSRD-compliant"
- "Sustainability according to CSRD standards"
Required evidence
- Auditor's opinion (limited or reasonable assurance)
- ESEF format
- Double materiality analysis
Rechtsgrundlage (Originalwortlaut)
Anhang I Nr. 4a UCPD (i.d.F. EmpCo) — generische Umweltaussage ohne anerkannte Nachweise
Quelle: Richtlinie (EU) 2024/825 (EmpCo) — verbindlich ist ausschließlich die im Amtsblatt der Europäischen Union veröffentlichte Fassung.
DEDeutsch (amtlich, DE-Fassung Amtsblatt)aufklappenzuklappen
„Treffen einer allgemeinen Umweltaussage, wobei der Gewerbetreibende die anerkannte hervorragende Umweltleistung, auf die sich die Aussage bezieht, nicht nachweisen kann."ENEnglish (Official Journal, EN version)aufklappenzuklappen
„Making a generic environmental claim for which the trader is not able to demonstrate recognised excellent environmental performance relevant to the claim."FRFrançais (Journal officiel, version FR)aufklappenzuklappen
„Présenter une allégation environnementale générique au sujet de laquelle le professionnel n'est pas en mesure de démontrer l'excellente performance environnementale reconnue en rapport avec l'allégation."NLNederlands (Publicatieblad, NL versie)aufklappenzuklappen
„Het maken van een generieke milieuclaim zonder dat de handelaar erkende voortreffelijke milieuprestaties kan aantonen die relevant zijn voor de claim."Empcora is a pure checking and documentation service and provides general information only on the legal situation based on the EmpCo Directive (EU 2024/825) and the unfair-competition / consumer-protection law transposing it in your jurisdiction including references. This is not individual legal advice and includes neither the rewriting nor the drafting of texts. No liability or warranty is assumed for the correctness, completeness or up-to-dateness of the analysis, nor for any legal consequences. The legal assessment of an individual case rests with an admitted law firm or lawyer.