Die EU will Unternehmen nächstes Jahr nicht zu umfangreicheren Nachhaltigkeitsangaben als im laufenden Jahr verpflichten. Die Nachhaltigkeitsberichtsstandards ESRS sehen für Unternehmen diverse Erleichterungen im laufenden Jahr vor, dem ersten Berichtsjahr. Aus einem Entwurf der EU-Kommission geht hervor, dass diese Vereinfachungen bei den Berichtspflichten drei Jahre lang gelten sollen.
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