Sechs Wochen vor Silvester wissen deutsche Unternehmen nicht, nach welchen Regeln sie ihren Nachhaltigkeitsbericht für das laufende Jahr erstellen müssen. Die neue EU-Richtlinie CSRD bedarf eines Umsetzungsgesetzes, um in Deutschland zu gelten. Doch nach dem Ausscheiden der FDP aus der Koalition hat die Bundesregierung keine eigene Parlamentsmehrheit mehr, um ein solches Gesetz zu beschließen.
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