Nachhaltigkeitsberichterstattung : ESG-Datenerhebung für Firmen weiter problematisch

Seit Beginn dieses Jahres ist die Welt der Nachhaltigkeitsberichterstattung eine andere. Am 5. Januar trat in der Europäischen Union die Corporate Sustainability Reporting Directive, CSRD, in Kraft und löste die bisherige EU-Richtlinie, die Non Financial Reporting Directive (NFRD) ab (Tagesspiegel Background berichtete). Von der neuen Richtlinie erfasste Firmen müssen unter anderem genau darlegen, wie sich ihre Wirtschaftstätigkeiten auf die Umwelt und die Menschen auswirken.

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