Die CSRD i. V. m. den ESRS fordert aber auch andere Angaben, die sich aus der Erklärung zur Unternehmensführung ergeben (können) und die daher auch – unter Beachtung der konkreten Regelungen dazu im ...

Die EU‐Richtlinie „Corporate Sustainability Reporting Directive“ (CSRD) gilt seit Januar 2023. Sie verpflichtet Unternehmen zu einer Nachhaltigkeits-Berichterstattung, wenn sie zwei der drei folgenden ...

Businesses will be given up to an extra two years to report in line with the EU’s Corporate Sustainability Reporting Directive (CSRD). EU member states have also been given an additional year to ...

The European Commission formally adopted its proposals for amending the Corporate Sustainability Reporting Directive (“CSRD”) in late February 2025, as part of its highly anticipated ...

On 3 April 2025, the European Parliament voted to postpone the implementation dates for corporate sustainability due diligence and reporting requirements, as the first step in the European Commiss ...

The CSRD (Corporate Sustainability Reporting Standard Directive, Directive 2022/2464/UE), will be applied as of 1 January 2024 and entails governance obligations and the related responsibility of ...

The EU's Corporate Sustainability Reporting Directive (CSRD) is evolving. The EU has announced that it will ask most companies that do business in Europe to comply with its Corporate ...

The CSRHub CSRD Readiness Calculator visualizes performance against CSRD materiality thresholds. To help businesses prepare, CSRHub has developed the CSRHub CSRD Readiness Calculator-a tool ...

Omnibus : des propositions alternatives pour la CSRD - Photo de Guillaume Périgois sur Unsplash Alors que les instances européennes discutent de la simplification omnibus de la CSRD, certains acteurs ...