Gut 500 Unternehmen mussten in Deutschland bisher einen Nachhaltigkeitsbericht
vorlegen. Laut dem Vorschlag der EU-Kommission vom 21. April zur Corporate Sustainability Reporting Directive, kurz CSRD, dürften es bald um die 5.000 werden.
Hinzu kommt: Die Anforderungen an die Berichterstattung zu
Nachhaltigkeitsrisiken und -leistungen (extrafinanzielle Aspekte) werden größer
(Background berichtete).
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