Ab diesem Geschäftsjahr müssen deutlich mehr Unternehmen
in Deutschland einen Nachhaltigkeitsbericht für das kommende Jahr erstellen.
Hintergrund ist eine Ausweitung von EU-weiten Berichtspflichten zur
Nachhaltigkeit im Rahmen der bereits im Januar 2023 in Kraft getretenen Corporate Sustainability Reporting Directive (CSRD). Demnach werden von 2025
an etwa 13.000 Unternehmen in Deutschland schrittweise berichtspflichtig.
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