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DRSC-Positionspapier zur Überarbeitung der ESRS Set 1Neben der Forderung, die ESRS deutlich prinzipienorientierter auszugestalten, spricht sich der FA NB u.a. für einen einheitlichen Konsolidierungskreis und eine deutliche Flexibilisierung der Nachhaltigkeitsberichterstattung aus.
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