Stand 10/2026 – simplified ESRS Biodiversität ist für viele Unternehmen ein schwer greifbares Thema. Der Klimawandel lässt sich über Treibhausgasemissionen messen, bei Biodiversität hängen Auswirkungen und Abhängigkeiten dagegen vom Ort, vom Ökosystem und vom Zeitpunkt ab. Ob E4 berichtspflichtig wird, entscheidet die doppelte Wesentlichkeitsanalyse (DMA). Viele Unternehmen sind direkt oder über ihre Lieferketten von Ökosystemleistungen…
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|---|---|---|
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