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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