1. Hintergrund Die Corporate Sustainability Reporting Directive (CSRD) wird von vielen Unternehmen als eine enorme Herausforderung wahrgenommen. Einige fragen sich, ob eine detaillierte Berichterstattung über Wasserressourcen überhaupt notwendig ist, insbesondere da bereits umfangreiche Berichte zu Klimaauswirkungen existieren. Die Antwort ist eindeutig: Ja! Laut dem neuesten UN-Bericht von 2025 befinden wir uns nicht auf dem richtigen…
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