The impact of the CSRD on the activities of the supervisory board

This dissertation project examines the impact of the Corporate Sustainability Reporting Directive (CSRD) on the rights of the supervisory board.

To this end, the CSRD and the legal acts amended by it (in particular the Accounting Directive, the Audit Directive, and the Audit Regulation) as well as the European Sustainability Reporting Standards (ESRS) will first be examined at the EU level and open questions will be answered. The development of the CSRD in the course of the omnibus procedure will be presented and taken into account.

On this basis, it will then be examined at the level of national law whether and to what extent the CSRD has an impact on the law governing supervisory boards and what changes will be necessary in the future.

Finally, the implementing legislation for the CSRD will be examined and critically questioned as to whether it adequately reflects the identified effects of the CSRD.

Personal Information 

Sam Klomfaß studied law at the University of Cologne. He specialized in sustainability and passed his first state examination in July 2025. He is pursuing an external doctorate and has been working as a research assistant at CMS Hasche Sigle Cologne in the Corporate/M&A division since November 2024.