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Nachhaltigkeitsberichterstattung: IDW fordert Entwicklung einer Generalnorm

Die neuen Vorschriften zur Nachhaltigkeitsberichterstattung gemäß der Richtlinie (EU) 2022/2464 (CSRD) und den Europäischen Standards für die Nachhaltigkeitsberichterstattung (ESRS) stellen Unternehmen vor große Herausforderungen.

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