Die DFGE hat diesen Artikel am 09. Mai 2022 veröffentlicht. Da die CSRD fortlaufenden Änderungen unterzogen wird, infomieren Sie sich hier über den aktuellen Stand und erfahren Sie alles, was Sie wissen müssen. Hintergrund Bereits seit 2017 sind große börsennotierte Unternehmen im Rahmen der Non-Financial Reporting Directive (NFRD) der EU dazu verpflichtet, über Umwelt- und…
In September 2021, the EFRAG Working Group on European Sustainability Reporting Standards (PTF-ESRS) presented the Climate standard prototype working paper at its plenary meeting and subsequently published it on the EFRAG website. The working paper serves the purpose of transparency towards the public and is not a consultation document. The content of the working paper…
DFGE published this article on 16 June 2021. Since the CSRD is subject to ongoing changes, check here for the latest status and learn everything you need to know. After the European Parliament’s 2018 call to action to further develop the scope of the existing Non-Financial Reporting Directive (NFRD), the European Commission has now (on…
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