Neuregelung der EU-Nachhaltigkeitsberichterstattung nimmt Form an
Mit der vorläufigen Trilog-Einigung zur CSRD und dem finalen Änderungsvorschlag von EFRAG für die dazugehörigen ESRS nimmt der neue Regulierungsrahmen endlich Form an. Einige Unklarheiten bleiben dennoch bestehen.
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