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Erhebungsergebnisse zur 1.000-Arbeitnehmerschwelle der Omnibus-Initiative

Die Ergebnisse spiegeln die Einschätzungen von acht Unternehmen der sog. 2. Kohorte (d.h. Berichtspflicht nach aktueller Rechtslage ab dem laufenden Geschäftsjahr 2025) zur angekündigten Omnibus-Initiative der Europäischen Kommission sowie den in den ESRS verankerten Berichtsanforderungen wider.

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