Eine neue Regulierung nach der anderen, Level-2-Verordnungen und ganz viel Ungewissheit: So schnell der Sustainable-Finance-Zug zwischenzeitlich rollte, so schnell wurden auch die Rufe nach Beratungen laut. Wie schreibt man denn nun einen Nachhaltigkeitsbericht, der einer Prüfung standhält? Wo finden sich all die relevanten Daten, und wie geht das noch gleich mit der doppelten Wesentlichkeit?
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