Am Ende sind mehr als 600 Stellungnahmen zu dem Entwurf der EU-Kommission für die European Sustainability Reporting Standards (ESRS) zustande gekommen. Die Vorschläge, welche konkretisieren sollen, wie Unternehmen gemäß der Nachhaltigkeitsberichterstattungs-Verordnung CSRD berichten sollen, erhalten besonders aus dem Finanzsektor viel Kritik (Tagesspiegel Background berichtete).
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