1 Einführung Die EFRAG hat am 31. Juli 2025 eine überarbeitete, komprimierte Fassung des ESRS Set 1 veröffentlicht, worin sowohl umfangreiches Feedback von CSRD-Wave-1 berichtenden Unternehmen als auch die Vereinfachungspläne unter der Omnibus-Initiative der EU-Kommission verarbeitet wurden. Betroffen sind die Querschnittsstandards (ESRS 1 und ESRS 2) sowie die thematischen Standards (E1–E5, S1–S4, G1). Ziel war…
| Cookie | Dauer | Beschreibung |
|---|---|---|
| __cf_bm | 1 hour | This cookie, set by Cloudflare, is used to support Cloudflare Bot Management. |
| __hssc | 1 hour | HubSpot sets this cookie to keep track of sessions and to determine if HubSpot should increment the session number and timestamps in the __hstc cookie. |
| __hssrc | session | This cookie is set by Hubspot whenever it changes the session cookie. The __hssrc cookie set to 1 indicates that the user has restarted the browser, and if the cookie does not exist, it is assumed to be a new session. |
| _GRECAPTCHA | 6 months | Google Recaptcha service sets this cookie to identify bots to protect the website against malicious spam attacks. |
| cookielawinfo-checkbox-advertisement | 1 year | Set by the GDPR Cookie Consent plugin, this cookie records the user consent for the cookies in the "Advertisement" category. |
| cookielawinfo-checkbox-analytics | 11 months | This cookie is set by GDPR Cookie Consent plugin. The cookie is used to store the user consent for the cookies in the category "Analytics". |
| cookielawinfo-checkbox-functional | 11 months | The cookie is set by GDPR cookie consent to record the user consent for the cookies in the category "Functional". |
| cookielawinfo-checkbox-necessary | 11 months | This cookie is set by GDPR Cookie Consent plugin. The cookies is used to store the user consent for the cookies in the category "Necessary". |
| cookielawinfo-checkbox-others | 11 months | This cookie is set by GDPR Cookie Consent plugin. The cookie is used to store the user consent for the cookies in the category "Other. |
| cookielawinfo-checkbox-performance | 11 months | This cookie is set by GDPR Cookie Consent plugin. The cookie is used to store the user consent for the cookies in the category "Performance". |
| CookieLawInfoConsent | 1 year | CookieYes sets this cookie to record the default button state of the corresponding category and the status of CCPA. It works only in coordination with the primary cookie. |
| cookietest | session | The cookietest cookie is typically used to determine whether the user's browser accepts cookies, essential for website functionality and user experience. |
| PHPSESSID | session | This cookie is native to PHP applications. The cookie stores and identifies a user's unique session ID to manage user sessions on the website. The cookie is a session cookie and will be deleted when all the browser windows are closed. |
| rc::a | never | This cookie is set by the Google recaptcha service to identify bots to protect the website against malicious spam attacks. |
| rc::b | session | This cookie is set by the Google recaptcha service to identify bots to protect the website against malicious spam attacks. |
| rc::c | session | This cookie is set by the Google recaptcha service to identify bots to protect the website against malicious spam attacks. |
| rc::f | never | This cookie is set by the Google recaptcha service to identify bots to protect the website against malicious spam attacks. |
| viewed_cookie_policy | 11 months | The cookie is set by the GDPR Cookie Consent plugin and is used to store whether or not user has consented to the use of cookies. It does not store any personal data. |
| VISITOR_PRIVACY_METADATA | 6 months | YouTube sets this cookie to store the user's cookie consent state for the current domain. |
| Cookie | Dauer | Beschreibung |
|---|---|---|
| __sharethis_cookie_test__ | session | ShareThis sets this cookie to track which pages are being shared and by whom. |
| messagesUtk | 6 months | HubSpot sets this cookie to recognize visitors who chat via the chatflows tool. |
| VISITOR_INFO1_LIVE | 6 months | A cookie set by YouTube to measure bandwidth that determines whether the user gets the new or old player interface. |
| wp-wpml_current_language | session | WordPress multilingual plugin sets this cookie to store the current language/language settings. |
| ytidb::LAST_RESULT_ENTRY_KEY | never | The cookie ytidb::LAST_RESULT_ENTRY_KEY is used by YouTube to store the last search result entry that was clicked by the user. This information is used to improve the user experience by providing more relevant search results in the future. |
| Cookie | Dauer | Beschreibung |
|---|---|---|
| _gat | 1 minute | Google Universal Analytics sets this cookie to restrain request rate and thus limit data collection on high-traffic sites. |
| Cookie | Dauer | Beschreibung |
|---|---|---|
| __hstc | 6 months | Hubspot set this main cookie for tracking visitors. It contains the domain, initial timestamp (first visit), last timestamp (last visit), current timestamp (this visit), and session number (increments for each subsequent session). |
| _ga | 1 year 1 month 4 days | Google Analytics sets this cookie to calculate visitor, session and campaign data and track site usage for the site's analytics report. The cookie stores information anonymously and assigns a randomly generated number to recognise unique visitors. |
| _ga_* | 1 year 1 month 4 days | Google Analytics sets this cookie to store and count page views. |
| _gid | 1 day | Google Analytics sets this cookie to store information on how visitors use a website while also creating an analytics report of the website's performance. Some of the collected data includes the number of visitors, their source, and the pages they visit anonymously. |
| hubspotutk | 6 months | HubSpot sets this cookie to keep track of the visitors to the website. This cookie is passed to HubSpot on form submission and used when deduplicating contacts. |
| YSC | session | YSC cookie is set by Youtube and is used to track the views of embedded videos on Youtube pages. |
| Cookie | Dauer | Beschreibung |
|---|---|---|
| __Secure-ROLLOUT_TOKEN | 6 months | YouTube sets this cookie to manage feature rollout and experimentation. It helps Google control which new features or interface changes are shown to users as part of testing and staged rollouts, ensuring consistent experience for a given user during an experiment. |
| __Secure-YEC | past | Description is currently not available. |
| __Secure-YNID | 6 months | YouTube cookie used to protect user security and prevent fraud, especially during the login process. |
| _gcl_au | 3 months | Google Tag Manager sets this cookie to experiment advertisement efficiency of websites using their services. |
| Cookie | Dauer | Beschreibung |
|---|---|---|
| __Secure-BUCKET | 6 months | Description is currently not available. |
| _cfuvid | session | Description is currently not available. |
