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…
Hintergrund Nachhaltigkeit und verantwortungsvolles Geschäftsverhalten sind in der heutigen Geschäftswelt von entscheidender Bedeutung. Unternehmen sind zunehmend gefordert, ihre Strategien, Ansätze und Leistungen im Bereich der Nachhaltigkeit offenzulegen. Die Corporate Sustainability Reporting Direktive (CSRD) ist ein wichtiger Schritt der Europäischen Union in Richtung einer verstärkten Transparenz und Rechenschaftspflicht von Unternehmen in Bezug auf ihre Nachhaltigkeitsbemühungen. In…
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