Nachdem die EFRAG die Draft ESRS (Set 1) im November 2022 an die EU-Kommission übergeben hat, wurden diese von der EU-Kommission nun geprüft und überarbeitet. Am 09. Juni 2023 veröffentlichte die EU-Kommission die überarbeiteten Draft Delegated Acts der ESRS (hier). Diese stehen bis zum 07. Juli 2023 zur öffentlichen Konsultation und die Rückmeldungen werden bei…
Der Internationale Nachhaltigkeitsstandardrat (International Sustainability Standards Board, ISSB) ist eine Organisation, die sich auf die Entwicklung globaler Nachhaltigkeitsstandards konzentriert. Das ISSB wurde als Initiative des International Financial Reporting Standards (IFRS) Foundation ins Leben gerufen, mit dem Ziel, einheitliche und hochwertige Standards für die Berichterstattung über nachhaltigkeitsbezogenen Themen zu schaffen. Im April 2023 beschloss der ISSB…
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