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DRSC-Positionspapier zur Überarbeitung der ESRS Set 1

Neben 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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