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Accounting Aktuell Blog: EFRAG veröffentlicht “Basis for conclusions” zum ersten Set an Standardentwürfen zur Nachhaltigkeitsberichterstattung

Darin werden die Prozesse der Entscheidungsfindung, in Betracht gezogene Alternativen, die Gründe für die Aufnahme einer Berichtspflicht (“Disclosure Requirement”) in die Standards, die berücksichtigten Gesetzesinitiativen und die Argumente zur inhaltlichen Granularität für jeden der zwölf draft ESRS dargelegt.

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Peter Flick

Peter Flick

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