{"id":72795,"date":"2023-06-19T13:58:38","date_gmt":"2023-06-19T12:58:38","guid":{"rendered":"https:\/\/bccg.de\/?p=72795"},"modified":"2026-06-26T12:25:57","modified_gmt":"2026-06-26T11:25:57","slug":"europaische-kommission-veroffentlicht-sektorunabhangige-corporate-sustainability-reporting-standards","status":"publish","type":"post","link":"https:\/\/bccg.de\/en\/europaische-kommission-veroffentlicht-sektorunabhangige-corporate-sustainability-reporting-standards\/","title":{"rendered":"Europ\u00e4ische Kommission ver\u00f6ffentlicht sektorunabh\u00e4ngige Corporate Sustainability Reporting Standards"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"72795\" class=\"elementor elementor-72795 elementor-72788\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-717c8f4 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"717c8f4\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-25f5b0a\" data-id=\"25f5b0a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e32d5f6 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"e32d5f6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3a2a1ac4 elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"3a2a1ac4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Europ\u00e4ische Kommission ver\u00f6ffentlicht sektorunabh\u00e4ngige Corporate Sustainability Reporting Standards<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-35be3ae elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"35be3ae\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-546a3b2\" data-id=\"546a3b2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-inner-section elementor-element elementor-element-cf1e45a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cf1e45a\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-b0be526\" data-id=\"b0be526\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-782d7a19 elementor-align-left elementor-widget elementor-widget-post-info\" data-id=\"782d7a19\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-7c9c5de\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-user\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tDr. Alexandra von Westernhagen, Marcus Pratsch, Dr. Frank Eich\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-b888c55\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-calendar-alt\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\t19. Juni 2023\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-26251a7\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-bookmark\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/bccg.de\/en\/category\/bccg-commentary\/\" rel=\"tag\">BCCG Commentary<\/a>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-9a33cbc\" data-id=\"9a33cbc\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1b45f8d9 elementor-widget elementor-widget-text-editor\" data-id=\"1b45f8d9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Am 9. Juni 2023 ver\u00f6ffentlichte die Europ\u00e4ische Kommission ihren Entwurf f\u00fcr den <a href=\"https:\/\/ec.europa.eu\/info\/law\/better-regulation\/have-your-say\/initiatives\/13765-European-sustainability-reporting-standards-first-set_en\">ersten Satz an Corporate Sustainability Reporting Standards (CSRS)<\/a>. Der Entwurf, der auf technischen Ratschl\u00e4gen der European Financial Reporting Advisory Group (EFRAG) aufbaut, steht nun bis zum 7. Juli zur \u00f6ffentlichen Konsultation offen.<\/p><p>Die Reporting Standards sind ein Schl\u00fcsselelement der EU-Richtlinie zur Nachhaltigkeitsberichter-stattung von Unternehmen (Corporate Sustainability Reporting Directive, CSRD), die im Januar in Kraft trat. Mit der Richtlinie werden die Anforderungen zur ESG-Berichterstattung signifikant erweitert, sowohl was den Kreis der berichterstattungspflichtigen Unternehmen als auch den Inhalt der Berichter-stattungspflicht anbelangt. Die Richtlinie ersetzt die vorherige Non-Financial Reporting Directive (NFRD).<\/p><p>Etwa 50.000 Unternehmen, einschlie\u00dflich b\u00f6rsennotierter kleiner und mittelst\u00e4ndischer Unternehmen (KMUs) sowie, unter gewissen Voraussetzungen, Nicht-EU Unternehmen werden verpflichtet, Nachhaltigkeitsinformationen zu ver\u00f6ffentlichen. B\u00f6rsennotierte Mikrounternehmen, d.h. Unternehmen mit weniger als 10 Besch\u00e4ftigten, sind von den Verpflichtungen befreit.<\/p><p>Der erste Satz an Standards ist branchenunabh\u00e4ngig. Die Kommission beabsichtigt dar\u00fcber hinaus n\u00e4chstes Jahr sektorspezifische Standards, verh\u00e4ltnism\u00e4\u00dfige Standards f\u00fcr KMUs und Standards f\u00fcr die Erf\u00fcllung der Anforderungen an die globale Konzernberichterstattung zu ver\u00f6ffentlichen. Die Berichterstattungspflicht wird in Schritten eingef\u00fchrt: Ab 2025 m\u00fcssen Unternehmen, die schon unter der NFRD berichterstattungspflichtig waren, ihre Nachhaltigkeitsberichterstattung auf der CSRD basierend f\u00fcr das Gesch\u00e4ftsjahr 2024 ver\u00f6ffentlichen. Ab 2026 gilt dies auch f\u00fcr gro\u00dfe Unternehmen, die bis jetzt nicht berichterstattungspflichtig waren, ab 2027 grunds\u00e4tzlich auch f\u00fcr b\u00f6rsennotierte KMUs und ab 2028 dann f\u00fcr in den Anwendungsbereich der CSRD fallende Nicht-EU Unternehmen.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-93a7d55\" data-id=\"93a7d55\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-6ced1bc elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6ced1bc\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5b3f12c\" data-id=\"5b3f12c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-inner-section elementor-element elementor-element-0f2d807 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0f2d807\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-44e1442\" data-id=\"44e1442\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f281015 elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"f281015\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"414\" src=\"https:\/\/bccg.de\/wp-content\/uploads\/Commentary_Alexandra_v_Westernhagen_3-1024x414.jpg\" class=\"attachment-large size-large wp-image-90813\" alt=\"\" srcset=\"https:\/\/bccg.de\/wp-content\/uploads\/Commentary_Alexandra_v_Westernhagen_3-1024x414.jpg 1024w, https:\/\/bccg.de\/wp-content\/uploads\/Commentary_Alexandra_v_Westernhagen_3-768x310.jpg 768w, https:\/\/bccg.de\/wp-content\/uploads\/Commentary_Alexandra_v_Westernhagen_3-1536x621.jpg 1536w, https:\/\/bccg.de\/wp-content\/uploads\/Commentary_Alexandra_v_Westernhagen_3.jpg 1980w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-47d5c8c\" data-id=\"47d5c8c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3f2a6dc elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"3f2a6dc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-e56c2a0 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e56c2a0\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-740c792\" data-id=\"740c792\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-inner-section elementor-element elementor-element-01445b2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"01445b2\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-0b2eeef\" data-id=\"0b2eeef\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-e495d8c\" data-id=\"e495d8c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-92b093f elementor-widget elementor-widget-text-editor\" data-id=\"92b093f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Der Entwurf der Kommission unterscheidet sich in einigen wesentlichen Punkten von den fr\u00fcheren EFRAG-Vorschl\u00e4gen. Die Kommission begr\u00fcndet diese Ver\u00e4nderungen mit der Notwendigkeit, die gesteckten Ziele mit den geringstm\u00f6glichen Kosten f\u00fcr Unternehmen zu erreichen, um im internationalen Wettbewerb konkurrenzf\u00e4hig zu bleiben.<\/p><p>In diesem Sinne hat die Kommission Offenlegungsverpflichtungen bez\u00fcglich der \u201cGeneral Disclosures\u201d reduziert und beschlossen, dass einige Anforderungen entweder schrittweise und auf freiwilliger Basis oder mit mehr Gestaltungsspielraum eingef\u00fchrt werden sollen.<\/p><p>Nach Aussage der Kommission hat sie auch die Gelegenheit genutzt, in Kooperation mit globalen Standardsetzungsinitiativen, wie dem International Sustainability Standards Board (ISSB) und der Global Reporting Initiative (GRI), die Interoperabilit\u00e4t zwischen dem ESRS und entsprechenden anderen internationalen Standards zu st\u00e4rken.<\/p><p>Wir erwarten, dass die Kommission bald nach der Konsultationsphase (voraussichtlich nach der Sommerpause) das endg\u00fcltige Regelwerk verabschieden wird. Als Durchf\u00fchrungsakt ben\u00f6tigt die Kommission daf\u00fcr nicht die Zustimmung des Europ\u00e4ischen Parlaments oder der Mitgliedsstaaten.<\/p><p>\u00a0<\/p><p>\u00a0<\/p><p><strong><em>Dr. Alexandra von Westernhagen,\u00a0<\/em><\/strong><\/p><p><em>Partner, Keystone Law<\/em><\/p><p><strong><em>Marcus Pratsch,<\/em><\/strong><\/p><p><em>Head of Sustainable Bonds &amp; Finance, DZ Bank<\/em><\/p><p><strong><em>Dr. Frank Eich,<\/em><\/strong><\/p><p><em>Director, Economicsense<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-8b03a9f\" data-id=\"8b03a9f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-e8ff737 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e8ff737\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6183a8c\" data-id=\"6183a8c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-05b3afb elementor-widget elementor-widget-text-editor\" data-id=\"05b3afb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h6>SHARE THIS<\/h6>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b2a2623 elementor-share-buttons--view-icon elementor-share-buttons--skin-minimal elementor-share-buttons--shape-rounded elementor-share-buttons--color-custom elementor-grid-0 elementor-widget elementor-widget-share-buttons\" data-id=\"b2a2623\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"share-buttons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-grid\" role=\"list\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_facebook\" role=\"button\" tabindex=\"0\" aria-label=\"Share on facebook\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-facebook\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_twitter\" role=\"button\" tabindex=\"0\" aria-label=\"Share on twitter\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-twitter\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_linkedin\" role=\"button\" tabindex=\"0\" aria-label=\"Share on linkedin\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-linkedin\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-ed438ea elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ed438ea\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9f94420\" data-id=\"9f94420\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div 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fa-angle-right\"><\/i><span class=\"elementor-screen-only\">Next<\/span><\/span><\/a>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Am 9. Juni 2023 ver\u00f6ffentlichte die Europ\u00e4ische Kommission ihren Entwurf f\u00fcr den ersten Satz an Corporate Sustainability Reporting Standards (CSRS). Der Entwurf, der auf technischen Ratschl\u00e4gen der European Financial Reporting Advisory Group (EFRAG) aufbaut, steht nun bis zum 7. Juli zur \u00f6ffentlichen Konsultation offen. Die Reporting Standards sind ein Schl\u00fcsselelement der EU-Richtlinie zur Nachhaltigkeitsberichter-stattung von&hellip;<\/p>\n","protected":false},"author":3,"featured_media":90813,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[53],"tags":[],"hf_cat_post":[],"class_list":["post-72795","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bccg-commentary"],"_links":{"self":[{"href":"https:\/\/bccg.de\/en\/wp-json\/wp\/v2\/posts\/72795","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bccg.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bccg.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bccg.de\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/bccg.de\/en\/wp-json\/wp\/v2\/comments?post=72795"}],"version-history":[{"count":5,"href":"https:\/\/bccg.de\/en\/wp-json\/wp\/v2\/posts\/72795\/revisions"}],"predecessor-version":[{"id":72801,"href":"https:\/\/bccg.de\/en\/wp-json\/wp\/v2\/posts\/72795\/revisions\/72801"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bccg.de\/en\/wp-json\/wp\/v2\/media\/90813"}],"wp:attachment":[{"href":"https:\/\/bccg.de\/en\/wp-json\/wp\/v2\/media?parent=72795"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bccg.de\/en\/wp-json\/wp\/v2\/categories?post=72795"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bccg.de\/en\/wp-json\/wp\/v2\/tags?post=72795"},{"taxonomy":"hf_cat_post","embeddable":true,"href":"https:\/\/bccg.de\/en\/wp-json\/wp\/v2\/hf_cat_post?post=72795"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}