Nachdem die EFRAG die Draft ESRS (Set 1) im November 2022 an die EU-Kommission übergeben hat, wurden diese von der EU-Kommission nun geprüft und überarbeitet. Am 09. Juni 2023 veröffentlichte die EU-Kommission die überarbeiteten Draft Delegated Acts der ESRS (hier). Diese stehen bis zum 07. Juli 2023 zur öffentlichen Konsultation und die Rückmeldungen werden bei…
Herausgeber: adelphi, Thomas Fleissner (DFGE GmbH) Autorinnen: Johanna Anna Hansjürgens (adelphi), Kai Goldhorn (adelphi), Alina Ulmer (adelphi), Dr. Susanne Pankov (DFGE), Maureen Habermann (DFGE), Eva Kleemann (DFGE) Veröffentlichung: Mai 2023 Hintergrund Die im Januar 2023 in Kraft getretene Corporate Sustainability Reporting Directive (CSRD) ist eine Richtlinie der Europäischen Union, die die bisher geltende Non-Financial Reporting…
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