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…
| Cookie | Dauer | Beschreibung |
|---|---|---|
| __cf_bm | 1 hour | This cookie, set by Cloudflare, is used to support Cloudflare Bot Management. |
| __hssc | 1 hour | HubSpot sets this cookie to keep track of sessions and to determine if HubSpot should increment the session number and timestamps in the __hstc cookie. |
| __hssrc | session | This cookie is set by Hubspot whenever it changes the session cookie. The __hssrc cookie set to 1 indicates that the user has restarted the browser, and if the cookie does not exist, it is assumed to be a new session. |
| _GRECAPTCHA | 6 months | Google Recaptcha service sets this cookie to identify bots to protect the website against malicious spam attacks. |
| cookielawinfo-checkbox-advertisement | 1 year | Set by the GDPR Cookie Consent plugin, this cookie records the user consent for the cookies in the "Advertisement" category. |
| cookielawinfo-checkbox-analytics | 11 months | This cookie is set by GDPR Cookie Consent plugin. The cookie is used to store the user consent for the cookies in the category "Analytics". |
| cookielawinfo-checkbox-functional | 11 months | The cookie is set by GDPR cookie consent to record the user consent for the cookies in the category "Functional". |
| cookielawinfo-checkbox-necessary | 11 months | This cookie is set by GDPR Cookie Consent plugin. The cookies is used to store the user consent for the cookies in the category "Necessary". |
| cookielawinfo-checkbox-others | 11 months | This cookie is set by GDPR Cookie Consent plugin. The cookie is used to store the user consent for the cookies in the category "Other. |
| cookielawinfo-checkbox-performance | 11 months | This cookie is set by GDPR Cookie Consent plugin. The cookie is used to store the user consent for the cookies in the category "Performance". |
| CookieLawInfoConsent | 1 year | CookieYes sets this cookie to record the default button state of the corresponding category and the status of CCPA. It works only in coordination with the primary cookie. |
| viewed_cookie_policy | 11 months | The cookie is set by the GDPR Cookie Consent plugin and is used to store whether or not user has consented to the use of cookies. It does not store any personal data. |
| Cookie | Dauer | Beschreibung |
|---|---|---|
| __sharethis_cookie_test__ | session | ShareThis sets this cookie to track which pages are being shared and by whom. |
| wp-wpml_current_language | session | WordPress multilingual plugin sets this cookie to store the current language/language settings. |
| Cookie | Dauer | Beschreibung |
|---|---|---|
| _gat | 1 minute | Google Universal Analytics sets this cookie to restrain request rate and thus limit data collection on high-traffic sites. |
| Cookie | Dauer | Beschreibung |
|---|---|---|
| __hstc | 6 months | Hubspot set this main cookie for tracking visitors. It contains the domain, initial timestamp (first visit), last timestamp (last visit), current timestamp (this visit), and session number (increments for each subsequent session). |
| _ga | 1 year 1 month 4 days | Google Analytics sets this cookie to calculate visitor, session and campaign data and track site usage for the site's analytics report. The cookie stores information anonymously and assigns a randomly generated number to recognise unique visitors. |
| _ga_* | 1 year 1 month 4 days | Google Analytics sets this cookie to store and count page views. |
| _gid | 1 day | Google Analytics sets this cookie to store information on how visitors use a website while also creating an analytics report of the website's performance. Some of the collected data includes the number of visitors, their source, and the pages they visit anonymously. |
| hubspotutk | 6 months | HubSpot sets this cookie to keep track of the visitors to the website. This cookie is passed to HubSpot on form submission and used when deduplicating contacts. |
| Cookie | Dauer | Beschreibung |
|---|---|---|
| _cfuvid | session | Description is currently not available. |
