Es sind zweifelsfrei notwendige, aber auch ambitionierte Ziele, die sich die Europäische Union gesetzt hat, als sie das Ziel vorgab, bis 2050 klimaneutral zu werden. Und während die einen aufs Tempo drücken, beklagen die anderen zahlreiche Hürden bei der Umsetzung der regulatorischen Anforderungen wie etwa der nun in Kraft getretenen Richtlinie zur Nachhaltigkeitsberichterstattung, Corporate Sustainability Reporting Directive, CSRD (Tagesspiegel Background berichtete).
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