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Briefing Paper: ESRS als Rahmenwerk für eine nichtfinanzielle Erklärung – Informationsveranstaltung am 8. Januar 2025

Da die CSRD in diesem Jahr in Deutschland nicht mehr zur Umsetzung kommt, muss davon ausgegangen werden, dass der zum 31. Dezember 2024 bestehende gesetzliche Rahmen für die Berichterstattung über das zum 31. Dezember 2024 endende Geschäftsjahr weiterhin Geltung hat.

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