Bis morgen können Interessierte der Europäischen Kommission ihre Meinung sagen zu ihrem zur Konsultation gestellten Entwurf der European Sustainability Reporting Standards (ESRS). Dieses erste Set branchenübergreifender Kriterien für Umwelt, Soziales und Unternehmensführung (kurz ESG) soll die 2022 verabschiedete EU-Berichtspflicht zur Nachhaltigkeit konkretisieren. Die Mitgliedsstaaten sollen die Corporate Sustainability Reporting Direktive (CSRD) dieses Jahr in nationales Recht gießen. Mittlere und große Firmen müssen dann erstmals ab 2025 für das Geschäftsjahr 2024 berichten.
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