Hintergrund & Aktuelles ESRS E1 Im August dieses Jahres hat die EFRAG einen Entwurf für Änderungen an den European Sustainability Reporting Standards (ESRS E1) veröffentlicht. Diese Änderungen sind noch nicht endgültig, stellen jedoch wesentliche Abweichungen vom ursprünglichen Standard dar, der 2023 verabschiedet wurde. Im Folgenden sind die wichtigsten Anpassungen aufgeführt, die Führungskräfte im Bereich Klimastrategie…
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