Viele große Unternehmen haben in den vergangenen Wochen erstmals einen Nachhaltigkeitsbericht gemäß der neuen EU-Richtlinie CSRD veröffentlicht. Von den Umweltthemen, zu denen Firmen ihre Auswirkungen darlegen müssen, dürfte die Biodiversität das anspruchsvollste sein: Millionen Tier-, Pflanzen und Pilzarten gibt es auf der Erde, wie können die Auswirkungen auf all diese angemessen dargestellt werden?
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