Am 3. Juli 2026 hat die Europäische Kommission die überarbeiteten europäischen Standards für die Nachhaltigkeitsberichterstattung (ESRS) sowie den freiwilligen Standard (VS) für kleinere Unternehmen verabschiedet: Eine kleine Hürde gibt es noch: Die delegierten Rechtsakte treten erst mit ihrer Veröffentlichung im Amtsblatt in Kraft. Zuvor unterliegen sie der Prüfung durch das Europäische Parlament und den Rat, die hierfür eine zweimonatige…
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