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HGB direkt (6/September 2025): CSRD-Umsetzungsgesetz - Regierungsentwurf (neu): HGB-Änderungen jenseits der Nachhaltigkeitsberichterstattung

Inhaltliche Übereinstimmung mit dem Referentenentwurf aus Juli 2025 und dem Gesetzesentwurf aus Juli 2024 

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