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5. CSRD: Die Neufassung der Non-Financial Reporting Directive

  • 2024
  • OriginalPaper
  • Chapter
Published in:
Authors
Klaus Rainer Kirchhoff
Sönke Niefünd
Julian A. von Pressentin
Published in
ESG: Nachhaltigkeit als strategischer Erfolgsfaktor
Publisher
Springer Fachmedien Wiesbaden

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Zusammenfassung

Die Corporate Sustainability Reporting Directive (CSRD) ist eine Neufassung der Non-Financial Reporting Directive und stellt einen bedeutenden Schritt in der Ausweitung der gesetzlichen Nachhaltigkeitsberichterstattung dar. Sie führt die European Sustainability Reporting Standards (ESRS) ein und legt den Fokus auf die Wesentlichkeitsanalyse als Kernstück der CSRD-Berichterstattung. Die CSRD legt auch fest, wo der Bericht veröffentlicht werden soll und wie er in die europäische Nachhaltigkeitsregulierung integriert wird. Dieses Kapitel bietet einen detaillierten Überblick über die CSRD, ihre Struktur, ihre Anforderungen und ihre Auswirkungen auf Unternehmen und Investoren.

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previous chapter Nachhaltigkeit aus Kapitalmarktsicht
next chapter Die Entwicklung einer ESG-Strategie
Title
CSRD: Die Neufassung der Non-Financial Reporting Directive
Authors
Klaus Rainer Kirchhoff
Sönke Niefünd
Julian A. von Pressentin
Copyright Year
2024
Book
ESG: Nachhaltigkeit als strategischer Erfolgsfaktor

Print ISBN: 978-3-658-43343-7

Electronic ISBN: 978-3-658-43344-4

Copyright Year: 2024

DOI
https://doi.org/10.1007/978-3-658-43344-4_5
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