For companies who want to remain competitive it becomes increasingly important if not inevitable to report on GHG emission avoidance concerning all kinds of business operations. Investors, new political regulations, and other external stakeholders are demanding companies to disclose relevant information on their efforts to contribute towards climate change mitigation. This development is reflected in…
ESRS – Das neue EU-Rahmenwerk für Nachhaltigkeitsberichte. Der nächste wichtige Schritt für die EU-Nachhaltigkeitsberichterstattung ist gemacht. Bereits Ende April 2022 gab es erste offizielle Entwürfe der European Financial Reporting Advisory Group (EFRAG) bezüglich eines neuen EU-Rahmenwerks für Nachhaltigkeitsberichte. Dieses Rahmenwerk dient dazu, den Dschungel an Reportingstandards im Nachhaltigkeitsbereich zu lichten und einheitliche Regelungen für die…
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…
