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…
The EU Taxonomy is a regulatory classification tool that helps investors, companies and financial institutions to define environmentally sustainable economic activities. It sets standardized requirements under which conditions corporate activities can be considered sustainable. The taxonomy does not ban investments in activities not labelled „green“, but it limits which ones companies and investors can claim…
Laut der jüngsten Aussage der Europäischen Kommission, soll in Kürze ein CSR-Reporting für größere Unternehmen verpflichtend werden. Unter dem Titel „Disclosure of non-financial information by certain large companies: European Parliament and Council reach agreement on Commission proposal to improve transparency“ schlägt die Kommission vor, alle Unternehmen von öffentlichem Interesse (large puplic-interest entities) mit mehr als…
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