Stand 10/2026 – simplified ESRS ESRS 2 „Allgemeine Angaben“ ist neben ESRS 1 der zweite übergreifende Standard („cross-cutting standard“). Er ist kein Themenstandard, sondern legt die Angabepflichten fest, die für alle Themen gelten: Grundlagen der Erstellung, Governance, Strategie und Geschäftsmodell, Prozesse zur Ermittlung der wesentlichen Auswirkungen, Risiken und Chancen (IRO) sowie die allgemeinen Anforderungen an Angaben…
Doppelte Wesentlichkeitsanalyse nach ESRS: Was sich 2026 ändert und wie Unternehmen ihre DMA anpassen? Wenn man derzeit mit Unternehmen über CSRD spricht, fällt ein Begriff fast immer zuerst: Doppelte Materialitätsanalyse (DMA) bzw. Doppelte Wesentlichkeitsanalyse. Für die einen ist oder war es ein methodischer Kraftakt, für andere vor allem ein Prüfungsrisiko. Für viele aber ist es…
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