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…
Stand 10/2026 – simplified ESRS ESRS G1 „Unternehmensführung“ (Business Conduct) ist der Themenstandard der ESRS zur Governance. Er legt fest, welche Informationen ein Unternehmen zu Unternehmenskultur, Antikorruption, Hinweisgeberschutz, Lieferantenbeziehungen, Zahlungspraktiken und politischer Einflussnahme offenlegt, soweit dazu wesentliche Auswirkungen, Risiken und Chancen bestehen. Ob G1 berichtspflichtig wird, entscheidet die doppelte Wesentlichkeitsanalyse (DMA). Anders als die Umwelt-…
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