Die EU-Wertpapieraufsichtsbehörde Esma erläutert in Leitlinien, wie Finanzaufsichten überwachen sollen, dass Unternehmen die Vorschriften für die Nachhaltigkeitsberichte einhalten. Sie gibt den nationalen Aufsichtsbehörden darin vor, wie diese die Berichte auswählen, die sie unter die Lupe nehmen – und was Unternehmen droht, die gegen die Berichterstattungsrichtlinie CSRD verstoßen.
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