Was lange Zeit Theorie war, ist nun Praxis geworden: Europäische Finanzinstitute sowie große kapitalmarktorientierte Unternehmen mit mehr als 500 Mitarbeiterinnen und Mitarbeitern, die verpflichtet sind, eine sogenannte nichtfinanzielle Erklärung abzugeben, müssen nun anhand konkreter Kennzahlen ausweisen, inwiefern ihr Agieren „taxonomiefähig“ ist.
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