{"id":24399,"date":"2026-02-25T16:04:27","date_gmt":"2026-02-25T15:04:27","guid":{"rendered":"https:\/\/www.accounting-for-transparency.de\/?page_id=24399"},"modified":"2026-03-09T09:55:32","modified_gmt":"2026-03-09T08:55:32","slug":"wie-bewerten-unternehmen-die-crsd-esg-berichtsstandards-und-wie-setzen-sie-sie-um","status":"publish","type":"page","link":"https:\/\/www.accounting-for-transparency.de\/de\/wie-bewerten-unternehmen-die-crsd-esg-berichtsstandards-und-wie-setzen-sie-sie-um\/","title":{"rendered":"Wie bewerten Unternehmen die CRSD\/ESG-Berichtsstandards? Und wie setzen sie sie um?"},"content":{"rendered":"\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p style=\"font-size:25px\">Die 2023 eingef\u00fchrte <a href=\"https:\/\/finance.ec.europa.eu\/capital-markets-union-and-financial-markets\/company-reporting-and-auditing\/company-reporting\/corporate-sustainability-reporting_en\">Corporate Sustainability Reporting Directive (CSRD) <\/a>verpflichtet Unternehmen in der EU, umfassend \u00fcber ihre Nachhaltigkeitsstrategie, Umwelt- und Sozialauswirkungen sowie \u00fcber ihre F\u00fchrungsstrukturen zu berichten. Sie ist seit 2024 f\u00fcr viele Unternehmen verpflichtend. Grundlage daf\u00fcr sind die zw\u00f6lf <strong>European Sustainability Reporting Standards (ESRS)<\/strong>, die ein einheitliches Rahmenwerk f\u00fcr ESG-Berichterstattung (Environmental, Social, Governance) schaffen sollen. Ziel ist es, Transparenz f\u00fcr Investoren, Politik und Gesellschaft zu erh\u00f6hen und nachhaltiges Wirtschaften messbar zu machen. Aber k\u00f6nnen die Vorgaben das leisten, was sie versprechen? Die TRR 266 Forschung gibt Einblicke in die Unternehmenswelt: Was halten Unternehmen von der CSRD-Richtline? Wie setzen sie ihre Vorgaben um? Und kann durch die CSRD wirklich mehr Transparenz in der Berichterstattung erreicht werden?<\/p>\n\n\n\n<p style=\"font-size:25px\"><\/p>\n\n\n\n<p style=\"font-size:25px\"><em>In diesem Video erkl\u00e4rt Yuhan Liu, Forscherin im TRR 266, was die CSRD und ESRS sind, welche Unternehmen berichterstatten m\u00fcssen und mit welchen Herausforderungen sie m\u00f6glicherweise konfrontiert sind.<\/em><\/p>\n\n\n\n<figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<div hcb-fetch-image-from=\"https:\/\/youtu.be\/4UYpYynTfzg\" class=\"c-embed c-embed--video\"><iframe loading=\"lazy\" title=\"What is sustainability reporting in the EU? | Interview with researcher Yuhan Liu\" width=\"500\" height=\"281\" src=\"https:\/\/www.youtube.com\/embed\/4UYpYynTfzg?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe><\/div>\n<\/div><\/figure>\n\n\n\n<div class=\"wp-block-cover alignfull is-light has-parallax\" style=\"min-height:777px;aspect-ratio:unset;\"><div class=\"wp-block-cover__image-background wp-image-24628 size-full has-parallax\" style=\"background-position:50% 50%;background-image:url(https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2026\/01\/AdobeStock_733763771-1-scaled.jpeg)\"><\/div><span aria-hidden=\"true\" class=\"wp-block-cover__background has-background-dim-80 has-background-dim\" style=\"background-color:#e5e5e5\"><\/span><div class=\"wp-block-cover__inner-container is-layout-constrained wp-block-cover-is-layout-constrained\">\n<p class=\"has-text-align-center has-large-font-size\"><\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:25%\"><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:50%\"><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:25%\"><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:5%\"><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:15%\"><div class=\"wp-block-image\">\n<figure class=\"aligncenter size-thumbnail\"><a href=\"https:\/\/www.accounting-for-transparency.de\/projects\/german-business-panel\/\"><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2024\/01\/vorlage_projet_icons3-150x150.png\" alt=\"\" class=\"wp-image-18474\" srcset=\"https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2024\/01\/vorlage_projet_icons3-150x150.png 150w, https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2024\/01\/vorlage_projet_icons3-300x300.png 300w, https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2024\/01\/vorlage_projet_icons3-32x32.png 32w, https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2024\/01\/vorlage_projet_icons3.png 422w\" sizes=\"auto, (max-width: 150px) 100vw, 150px\" \/><\/a><\/figure>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:35%\">\n<h3 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-7687c5222640599a7c9f5c0b54a3972e\">Wie bewerten Unternehmen CRSD \/ ESRS-Berichtsstandards?<\/h3>\n\n\n\n<p><\/p>\n\n\n\n<p style=\"font-size:25px\"><em>Die Vorgaben nach ESRS, welche die Nachhaltigkeitsberichterstattung europaweit vereinheitlichen sollen, sind ein ambitioniertes Ziel. Was auf dem Papier sch\u00f6n klingt, erntet in der Praxis jedoch vermehrt Kritik. Die R\u00fcckmeldungen deutscher Unternehmen fallen \u00fcberwiegend kritisch aus. Das best\u00e4tigen Forschungsergebnisse des <a href=\"https:\/\/gbpanel.org\/\">German Business Panel<\/a>.   <\/em><\/p>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Unternehmen sehen CSRD zunehmend kritisch<\/h3>\n\n\n\n<p class=\"has-medium-font-size\">Die Einstellung deutscher Unternehmen gegen\u00fcber der CSRD hat sich im Verlauf des Jahres 2024 zunehmend verschlechtert. Ende 2024 bewerteten fast 67,6 Prozent der Unternehmen die neuen Berichterstattungsregeln negativ und nur 9,3 Prozent positiv. Besonders kritisieren sie die komplexen und zu detaillierten Standards sowie den hohen Berichtsaufwand. Nur noch 12,6 Prozent der Unternehmen glauben, dass die CSRD tats\u00e4chlich Nachhaltigkeit f\u00f6rdert.   <\/p>\n\n\n\n<p><\/p>\n\n\n\n<p class=\"has-medium-font-size\">Selbst nachhaltig orientierte Firmen \u00e4u\u00dfern starke Kritik, da erhebliche Ressourcen von Investitionen in Nachhaltigkeitsprojekte hin zur reinen Berichtspflicht verschoben werden. Die hohe b\u00fcrokratische Belastung f\u00fchrt auch dazu, dass mehr als die H\u00e4lfte aller befragten Unternehmen geplante Investitionen gestrichen hat. Kleinere und mittlere Unternehmen (KMU) sind hiervon besonders betroffen, denn ihnen fehlt es oft noch an Fachkenntnissen und Personal im Bereich der Nachhaltigkeitsberichterstattung. Und auch Firmen, die bereits nachhaltig wirtschaften, sehen sich durch die Berichtspflichten oft ausgebremst. Ein echter Mehrwert f\u00fcr interne Steuerung oder Unternehmensstrategie wird selten gesehen. Vielmehr sind Unternehmen der Meinung, dass der Hauptnutzen der ESRS oft auf die Erf\u00fcllung regulatorischer Vorgaben reduziert wird.     <\/p>\n\n\n\n<p class=\"has-medium-font-size\">Regulierer sollten daher die Berichtspflichten der CSRD st\u00e4rker vereinfachen und priorisieren, damit Unternehmen, insbesondere KMU, nicht durch B\u00fcrokratie \u00fcberlastet werden. Der Fokus sollte auf tats\u00e4chlichen Nachhaltigkeitsergebnissen statt auf formalen Aspekten liegen. Digitale Schnittstellen und schlankere Beh\u00f6rdenprozesse k\u00f6nnten dabei helfen, damit die Umsetzung effizient und praxisnah gelingt.  <\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:5%\">\n<h3 class=\"wp-block-heading\"><\/h3>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"877\" height=\"618\" src=\"https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2026\/01\/GBP-Report1.jpg\" alt=\"\" class=\"wp-image-24540\" srcset=\"https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2026\/01\/GBP-Report1.jpg 877w, https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2026\/01\/GBP-Report1-300x211.jpg 300w, https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2026\/01\/GBP-Report1-768x541.jpg 768w, https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2026\/01\/GBP-Report1-32x23.jpg 32w\" sizes=\"auto, (max-width: 877px) 100vw, 877px\" \/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>Zu den Publikationen:<\/strong><\/p>\n\n\n<div id=\"block_4e1d06f3a20ee4292094e86f237a4d30\" class=\"c-block c-block--relations\">\n\n            <div class=\"trr-swiper trr-swiper--block\" data-slider-options='{\"autoHeight\": true, \"breakpoints\": { \"1024\": { \"slidesPerView\": 2 } } }'>\n            <div class=\"swiper trr-swiper__container\">\n                <div class=\"swiper-wrapper trr-swiper__wrapper\">\n                                                                    \n                        \n                        <div class=\"swiper-slide trr-swiper__slide\">\n                            \n<article class=\"c-tease c-tease--pub\">\n  <h3 class=\"c-tease__title c-tease__title--pub\"><a href=\"https:\/\/www.accounting-for-transparency.de\/de\/publications\/gbp-monitor-unternehmenstrends-im-januar-2025\/\">GBP-Monitor: Unternehmenstrends im Januar 2025<\/a><\/h3>\n    <div class=\"c-tease__row\">\n    <small class=\"c-tease__sub\">\n                    <span class=\"c-tease__time\">2025<\/span>\n                    <span>Report<\/span>\n          <\/small>\n    <div class=\"c-tease__icons\">\n                      <?xml version=\"1.0\" encoding=\"UTF-8\"?> <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" fill=\"none\" viewBox=\"0 0 235 235\"><path d=\"M210 0H25C11.193 0 0 11.193 0 25v185c0 13.807 11.193 25 25 25h185c13.807 0 25-11.193 25-25V25c0-13.807-11.193-25-25-25Z\" fill=\"#A8DADC\"><\/path><path d=\"M210 1H25C11.745 1 1 11.745 1 25v185c0 13.255 10.745 24 24 24h185c13.255 0 24-10.745 24-24V25c0-13.255-10.745-24-24-24Z\" stroke=\"#457B9D\" stroke-width=\"2\"><\/path><path d=\"M126.196 143.881a25.482 25.482 0 1 0-18.268 0l-17.166 44.748a73.39 73.39 0 1 1 52.6 0l-17.166-44.748Z\" fill=\"#F1FAEE\"><\/path><path d=\"M143.363 191.255a2.626 2.626 0 0 1-2.45-1.684l-17.167-44.746a2.627 2.627 0 0 1 1.509-3.391 22.86 22.86 0 1 0-30.669-25.506 22.86 22.86 0 0 0 14.282 25.506 2.625 2.625 0 0 1 1.509 3.391L93.21 189.57a2.62 2.62 0 0 1-2.38 1.683 2.615 2.615 0 0 1-1.01-.173A76.054 76.054 0 0 1 73.18 57.987a76.012 76.012 0 0 1 113.33 31.166 76.053 76.053 0 0 1-42.207 101.925c-.3.115-.619.174-.94.174v.003Zm-26.326-142a70.821 70.821 0 0 0-27.768 135.939l15.313-39.916a28.098 28.098 0 0 1-4.977-47.196 28.1 28.1 0 1 1 29.938 47.196l15.312 39.91a70.834 70.834 0 0 0-27.819-135.936l.001.003Z\" fill=\"#457B9D\"><\/path><path d=\"M182.421 180.657a4.955 4.955 0 0 0 3.51 8.439 4.714 4.714 0 0 0 3.478-1.459 4.844 4.844 0 0 0 1.443-3.518 4.778 4.778 0 0 0-1.435-3.461 4.855 4.855 0 0 0-3.5-1.494 4.845 4.845 0 0 0-3.5 1.494l.004-.001Zm7.693 7.75a5.963 5.963 0 0 1-10.161-4.288 5.699 5.699 0 0 1 1.864-4.353 5.853 5.853 0 0 1 4.11-1.621 5.99 5.99 0 0 1 4.183 10.262h.004Zm-3.64-6.282a2.876 2.876 0 0 0-1.005-.138h-.422v1.921h.673c.334.019.665-.066.948-.243a.904.904 0 0 0 .34-.786.759.759 0 0 0-.535-.754h.001Zm-3.161 5.318v-6.624h1.844c.819 0 1.274.004 1.366.012.454.019.899.135 1.305.34a1.662 1.662 0 0 1 .884 1.581 1.452 1.452 0 0 1-.466 1.208 2.154 2.154 0 0 1-1.147.446c.338.054.66.184.94.381a1.79 1.79 0 0 1 .584 1.483v.592c0 .065.004.13.012.195.009.066.024.132.045.195l.057.186h-1.654a4.702 4.702 0 0 1-.105-.916 3 3 0 0 0-.105-.811.803.803 0 0 0-.486-.486 1.925 1.925 0 0 0-.592-.105l-.381-.024h-.365v2.343l-1.736.004Z\" fill=\"#1D531D\"><\/path><\/svg> \n              <\/div>\n  <\/div>\n  \n<div class=\"c-profile-group\">\n          \n    <div class=\"c-profile\" title=\"Jannis Bischof\">\n                      \n    \n    \n    \n                                    \n                                        \n        \n        <div class=\"c-img c-img--bg c-profile__img\"\n             style=\"--img-aspect: 1;\">\n            <div class=\"c-img__wrapper \">\n                <div class=\"c-img__full u-lazy\" data-background-image-set=\"url(https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2022\/11\/Bischof_new_2-128x0-c-default.png) 1x\"><\/div>\n                <div class=\"c-img__placeholder\"\n                     style=\"background-image: url('https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2022\/11\/Bischof_new_2-32x0-c-default.png');\"><\/div>\n            <\/div>\n        <\/div>\n    \n                <\/div>\n          \n    <div class=\"c-profile\" title=\"Philipp D\u00f6rrenberg\">\n                      \n    \n    \n    \n                                    \n                                        \n        \n        <div class=\"c-img c-img--bg c-profile__img\"\n             style=\"--img-aspect: 1;\">\n            <div class=\"c-img__wrapper \">\n                <div class=\"c-img__full u-lazy\" data-background-image-set=\"url(https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2020\/08\/Philipp-Dorrenberg-128x0-c-default.png) 1x\"><\/div>\n                <div class=\"c-img__placeholder\"\n                     style=\"background-image: url('https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2020\/08\/Philipp-Dorrenberg-32x0-c-default.png');\"><\/div>\n            <\/div>\n        <\/div>\n    \n                <\/div>\n          \n    <div class=\"c-profile\" title=\"Davud Rostam-Afschar\">\n                      \n    \n    \n    \n                                    \n                                        \n        \n        <div class=\"c-img c-img--bg c-profile__img\"\n             style=\"--img-aspect: 1;\">\n            <div class=\"c-img__wrapper \">\n                <div class=\"c-img__full u-lazy\" data-background-image-set=\"url(https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2020\/05\/rostam_afschar-128x0-c-default.png) 1x\"><\/div>\n                <div class=\"c-img__placeholder\"\n                     style=\"background-image: url('https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2020\/05\/rostam_afschar-32x0-c-default.png');\"><\/div>\n            <\/div>\n        <\/div>\n    \n                <\/div>\n          \n    <div class=\"c-profile\" title=\"Dirk Simons\">\n                      \n    \n    \n    \n                                    \n                                        \n        \n        <div class=\"c-img c-img--bg c-profile__img\"\n             style=\"--img-aspect: 1;\">\n            <div class=\"c-img__wrapper \">\n                <div class=\"c-img__full u-lazy\" data-background-image-set=\"url(https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2020\/05\/Simons-128x0-c-default.png) 1x\"><\/div>\n                <div class=\"c-img__placeholder\"\n                     style=\"background-image: url('https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2020\/05\/Simons-32x0-c-default.png');\"><\/div>\n            <\/div>\n        <\/div>\n    \n                <\/div>\n          \n    <div class=\"c-profile\" title=\"Johannes Voget\">\n                      \n    \n    \n    \n                                    \n                                        \n        \n        <div class=\"c-img c-img--bg c-profile__img\"\n             style=\"--img-aspect: 1;\">\n            <div class=\"c-img__wrapper \">\n                <div class=\"c-img__full u-lazy\" data-background-image-set=\"url(https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2020\/05\/Voget-128x0-c-default.png) 1x\"><\/div>\n                <div class=\"c-img__placeholder\"\n                     style=\"background-image: url('https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2020\/05\/Voget-32x0-c-default.png');\"><\/div>\n            <\/div>\n        <\/div>\n    \n                <\/div>\n    <\/div>\n  <a class=\"c-tease__link\" href=\"https:\/\/www.accounting-for-transparency.de\/de\/publications\/gbp-monitor-unternehmenstrends-im-januar-2025\/\">\n  <span>Weiterlesen<\/span>\n  <svg>\n    <use xlink:href=\"#arrow-right-long\"><\/use>\n  <\/svg>\n<\/a>\n<\/article>\n                        <\/div>\n                                                                    \n                        \n                        <div class=\"swiper-slide trr-swiper__slide\">\n                            \n<article class=\"c-tease c-tease--pub\">\n  <h3 class=\"c-tease__title c-tease__title--pub\"><a href=\"https:\/\/www.accounting-for-transparency.de\/de\/publications\/anwendung-der-esrs-durch-deutsche-unternehmen-umsetzungsstand-und-herausforderungen\/\">Anwendung der ESRS durch deutsche Unternehmen \u2013 Umsetzungsstand und Herausforderungen<\/a><\/h3>\n      \n    <span class=\"c-tease__meta\">Betriebs-Berater<\/span>\n    <div class=\"c-tease__row\">\n    <small class=\"c-tease__sub\">\n                    <span class=\"c-tease__time\">2024<\/span>\n                    <span>Professional Journal<\/span>\n          <\/small>\n    <div class=\"c-tease__icons\">\n                      <?xml version=\"1.0\" encoding=\"UTF-8\"?> <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 235 235\"><g data-name=\"Rechteck 1\" fill=\"#f3ce00\" stroke=\"#d9b800\" stroke-width=\"2\"><rect width=\"235\" height=\"235\" rx=\"25\" stroke=\"none\"><\/rect><rect x=\"1\" y=\"1\" width=\"233\" height=\"233\" rx=\"24\" fill=\"none\"><\/rect><\/g><path data-name=\"Pfad 1\" d=\"M126.196 143.881a25.482 25.482 0 10-18.268 0l-17.166 44.748a73.389 73.389 0 1152.6 0l-17.166-44.748\" fill=\"#3da639\"><\/path><path data-name=\"Pfad 2\" d=\"M143.363 191.255a2.624 2.624 0 01-2.45-1.684l-17.167-44.746a2.625 2.625 0 011.509-3.391 22.858 22.858 0 10-16.387 0 2.625 2.625 0 011.509 3.391L93.21 189.57a2.624 2.624 0 01-3.39 1.51 76.052 76.052 0 01-43.73-98.244 76.012 76.012 0 01140.42-3.683 76.053 76.053 0 01-42.207 101.925 2.619 2.619 0 01-.94.174zm-26.326-142a70.821 70.821 0 00-27.768 135.939l15.313-39.916a28.1 28.1 0 1124.961 0l15.312 39.91a70.835 70.835 0 00-27.819-135.936z\" fill=\"#1d531d\"><\/path><path data-name=\"Pfad 3\" d=\"M182.421 180.657a4.957 4.957 0 003.51 8.439 4.713 4.713 0 003.478-1.459 4.839 4.839 0 001.443-3.518 4.787 4.787 0 00-1.435-3.461 4.847 4.847 0 00-7 0zm7.693 7.75a5.962 5.962 0 01-10.161-4.288 5.7 5.7 0 011.864-4.353 5.854 5.854 0 014.11-1.621 5.99 5.99 0 014.183 10.262zm-3.64-6.282a2.892 2.892 0 00-1.005-.138h-.422v1.921h.673a1.609 1.609 0 00.948-.243.9.9 0 00.34-.786.758.758 0 00-.535-.754zm-3.161 5.318v-6.624h1.844q1.228 0 1.366.012a3.186 3.186 0 011.305.34 1.668 1.668 0 01.884 1.581 1.456 1.456 0 01-.466 1.208 2.161 2.161 0 01-1.147.446 2.252 2.252 0 01.94.381 1.792 1.792 0 01.584 1.483v.592a1.568 1.568 0 00.012.195 1.01 1.01 0 00.045.195l.057.186h-1.654a4.692 4.692 0 01-.105-.916 2.985 2.985 0 00-.105-.811.8.8 0 00-.486-.486 1.94 1.94 0 00-.592-.105l-.381-.024h-.365v2.343z\" fill=\"#1d531d\"><\/path><\/svg> \n              <\/div>\n  <\/div>\n  \n<div class=\"c-profile-group\">\n          \n    <div class=\"c-profile\" title=\"Jannis Bischof\">\n                      \n    \n    \n    \n                                    \n                                        \n        \n        <div class=\"c-img c-img--bg c-profile__img\"\n             style=\"--img-aspect: 1;\">\n            <div class=\"c-img__wrapper \">\n                <div class=\"c-img__full u-lazy\" data-background-image-set=\"url(https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2022\/11\/Bischof_new_2-128x0-c-default.png) 1x\"><\/div>\n                <div class=\"c-img__placeholder\"\n                     style=\"background-image: url('https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2022\/11\/Bischof_new_2-32x0-c-default.png');\"><\/div>\n            <\/div>\n        <\/div>\n    \n                <\/div>\n          \n    <div class=\"c-profile\" title=\"Yuhan Liu\">\n                      \n    \n    \n    \n                                    \n                                        \n        \n        <div class=\"c-img c-img--bg c-profile__img\"\n             style=\"--img-aspect: 1;\">\n            <div class=\"c-img__wrapper \">\n                <div class=\"c-img__full u-lazy\" data-background-image-set=\"url(https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2021\/06\/liu-128x0-c-default.png) 1x\"><\/div>\n                <div class=\"c-img__placeholder\"\n                     style=\"background-image: url('https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2021\/06\/liu-32x0-c-default.png');\"><\/div>\n            <\/div>\n        <\/div>\n    \n                <\/div>\n          \n    <div class=\"c-profile\" title=\"Thomas Simon\">\n                      \n    \n    \n    \n                                    \n                                        \n        \n        <div class=\"c-img c-img--bg c-profile__img\"\n             style=\"--img-aspect: 1;\">\n            <div class=\"c-img__wrapper \">\n                <div class=\"c-img__full u-lazy\" data-background-image-set=\"url(https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2022\/11\/Thomas-Simon-neu-128x0-c-default.png) 1x\"><\/div>\n                <div class=\"c-img__placeholder\"\n                     style=\"background-image: url('https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2022\/11\/Thomas-Simon-neu-32x0-c-default.png');\"><\/div>\n            <\/div>\n        <\/div>\n    \n                <\/div>\n    <\/div>\n  <a class=\"c-tease__link\" href=\"https:\/\/www.accounting-for-transparency.de\/de\/publications\/anwendung-der-esrs-durch-deutsche-unternehmen-umsetzungsstand-und-herausforderungen\/\">\n  <span>Weiterlesen<\/span>\n  <svg>\n    <use xlink:href=\"#arrow-right-long\"><\/use>\n  <\/svg>\n<\/a>\n<\/article>\n                        <\/div>\n                                                                    \n                        \n                        <div class=\"swiper-slide trr-swiper__slide\">\n                            <article class=\"c-tease c-tease--external-news\" id=\"tease-19973\">\n    <div class=\"c-tease__content c-tease__content--external-news\">\n      <h3 class=\"c-tease__title c-tease__title--news\"><a href=\"https:\/\/www.faz.net\/aktuell\/wirtschaft\/bilanzkosmetik-zaubern-mit-esg-kennzahlen-19624557.html\">Zaubern mit ESG-Kennzahlen<\/a><\/h3>\n      <small class=\"c-tease__sub\">\n                  <span class=\"c-tease__sub c-txt--bold\">Frankfurter Allgemeine Zeitung<\/span>\n                          <time class=\"c-tease__time c-txt--upper\" datetime=\"2024-04-02\">02. April 2024<\/time>\n              <\/small>\n    <a href=\"https:\/\/www.faz.net\/aktuell\/wirtschaft\/bilanzkosmetik-zaubern-mit-esg-kennzahlen-19624557.html\" class=\"c-tease__link c-tease__link--invert\">\n        <span>Weiterlesen<\/span>\n        <svg>\n          <use xlink:href=\"#arrow-right-long\"><\/use>\n        <\/svg>\n      <\/span>\n    <\/a>\n  <\/div>\n<\/article>\n                        <\/div>\n                                    <\/div>\n            <\/div>\n\n                            <div class=\"trr-swiper__controls c-slider__controls\">\n                    <button class=\"trr-swiper__button trr-swiper__button--prev c-slider__arrow\">\n                        <svg class=\"c-icon c-icon--arrow\">\n                            <use xlink:href=\"#chevron-left\"><\/use>\n                        <\/svg>\n                    <\/button>\n                    <div class=\"trr-swiper__scrollbar swiper-scrollbar\">\n                    <\/div>\n                    <button class=\"trr-swiper__button trr-swiper__button--next c-slider__arrow\">\n                        <svg class=\"c-icon c-icon--arrow\">\n                            <use xlink:href=\"#chevron-right\"><\/use>\n                        <\/svg>\n                    <\/button>\n                <\/div>\n                    <\/div>\n    <\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:5%\"><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:5%\"><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:15%\"><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:35%\">\n<h3 class=\"wp-block-heading\">Lockerung der Berichtspflichten f\u00fchrt zu mehr Zufriedenheit bei Unternehmen. Bedarf nach weiteren Reformen bleibt bestehen. <\/h3>\n\n\n\n<p class=\"has-medium-font-size\">Am 16. Dezember 2025 stimmte das Europ\u00e4ischen Parlament den im Rahmen der sogenannten Omnibus-Initiative vorgesehenen \u00c4nderungen der Corporate Sustainability Reporting Directive (CSRD) zu \u2013 noch bevor die urspr\u00fcnglichen Fassungen in Deutschland in nationales Recht umgesetzt worden waren. K\u00fcnftig sollen grunds\u00e4tzlich nur noch Unternehmen mit mindestens 1.000 Besch\u00e4ftigten und einem Nettojahresumsatz von mehr als 450 Millionen Euro zur Nachhaltigkeitsberichterstattung verpflichtet sein. Zudem sieht die sogenannte \u201eStop-the-Clock\u201c-Regelung vor, dass sich der Beginn der erstmaligen Berichtspflicht f\u00fcr Unternehmen, die immer noch unter die CSRD fallen, um zwei Jahre verschiebt.  <\/p>\n\n\n\n<p class=\"has-medium-font-size\">Diese Anpassung st\u00f6\u00dft bei deutschen Unternehmen \u00fcberwiegend auf Zustimmung. Laut GBP-Bericht vom Januar 2026 bewerten \u00fcber 50 Prozent der befragten Unternehmen die Reform positiv, vor allem wegen der erwarteten Entlastung von B\u00fcrokratie. Einzelne Unternehmen \u00e4u\u00dfern jedoch die Sorge, dass freiwillig besonders nachhaltiges Verhalten durch die Reform relativ an Wettbewerbsf\u00e4higkeit verliert.  <\/p>\n\n\n\n<p class=\"has-medium-font-size\"><\/p>\n\n\n\n<p class=\"has-medium-font-size\">Doch die Reform reicht vielen nicht aus: \u00dcber ein Drittel der mittleren und gro\u00dfen Unternehmen fordert weitere Erleichterungen sowie klarere und verl\u00e4sslichere Vorgaben. Viele Unternehmen verwenden erhebliche Ressourcen darauf, zu kl\u00e4ren, wor\u00fcber genau berichtet werden muss und was Beh\u00f6rden konkret erwarten. Au\u00dferdem investieren Unternehmen, die Berichtspflichten als B\u00fcrokratie wahrnehmen, weniger in Innovationen und verlagern mehr Produktion ins Ausland.  <\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:5%\"><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<p class=\"has-medium-font-size\"><strong>Zur Publikation:<\/strong><\/p>\n\n\n<div id=\"block_63f38fbe072a7a1f2173c55b390f1f02\" class=\"c-block c-block--relations\">\n\n            <div class=\"trr-swiper trr-swiper--block\" data-slider-options='{\"autoHeight\": true, \"breakpoints\": { \"1024\": { \"slidesPerView\": 2 } } }'>\n            <div class=\"swiper trr-swiper__container\">\n                <div class=\"swiper-wrapper trr-swiper__wrapper\">\n                                                                    \n                        \n                        <div class=\"swiper-slide trr-swiper__slide\">\n                            \n<article class=\"c-tease c-tease--pub\">\n  <h3 class=\"c-tease__title c-tease__title--pub\"><a href=\"https:\/\/www.accounting-for-transparency.de\/de\/publications\/gbp-monitor-unternehmenstrends-im-januar-2026\/\">GBP-Monitor: Unternehmenstrends im Januar 2026<\/a><\/h3>\n    <div class=\"c-tease__row\">\n    <small class=\"c-tease__sub\">\n                    <span class=\"c-tease__time\">2026<\/span>\n                    <span>Report<\/span>\n          <\/small>\n    <div class=\"c-tease__icons\">\n                      <?xml version=\"1.0\" encoding=\"UTF-8\"?> <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" fill=\"none\" viewBox=\"0 0 235 235\"><path d=\"M210 0H25C11.193 0 0 11.193 0 25v185c0 13.807 11.193 25 25 25h185c13.807 0 25-11.193 25-25V25c0-13.807-11.193-25-25-25Z\" fill=\"#A8DADC\"><\/path><path d=\"M210 1H25C11.745 1 1 11.745 1 25v185c0 13.255 10.745 24 24 24h185c13.255 0 24-10.745 24-24V25c0-13.255-10.745-24-24-24Z\" stroke=\"#457B9D\" stroke-width=\"2\"><\/path><path d=\"M126.196 143.881a25.482 25.482 0 1 0-18.268 0l-17.166 44.748a73.39 73.39 0 1 1 52.6 0l-17.166-44.748Z\" fill=\"#F1FAEE\"><\/path><path d=\"M143.363 191.255a2.626 2.626 0 0 1-2.45-1.684l-17.167-44.746a2.627 2.627 0 0 1 1.509-3.391 22.86 22.86 0 1 0-30.669-25.506 22.86 22.86 0 0 0 14.282 25.506 2.625 2.625 0 0 1 1.509 3.391L93.21 189.57a2.62 2.62 0 0 1-2.38 1.683 2.615 2.615 0 0 1-1.01-.173A76.054 76.054 0 0 1 73.18 57.987a76.012 76.012 0 0 1 113.33 31.166 76.053 76.053 0 0 1-42.207 101.925c-.3.115-.619.174-.94.174v.003Zm-26.326-142a70.821 70.821 0 0 0-27.768 135.939l15.313-39.916a28.098 28.098 0 0 1-4.977-47.196 28.1 28.1 0 1 1 29.938 47.196l15.312 39.91a70.834 70.834 0 0 0-27.819-135.936l.001.003Z\" fill=\"#457B9D\"><\/path><path d=\"M182.421 180.657a4.955 4.955 0 0 0 3.51 8.439 4.714 4.714 0 0 0 3.478-1.459 4.844 4.844 0 0 0 1.443-3.518 4.778 4.778 0 0 0-1.435-3.461 4.855 4.855 0 0 0-3.5-1.494 4.845 4.845 0 0 0-3.5 1.494l.004-.001Zm7.693 7.75a5.963 5.963 0 0 1-10.161-4.288 5.699 5.699 0 0 1 1.864-4.353 5.853 5.853 0 0 1 4.11-1.621 5.99 5.99 0 0 1 4.183 10.262h.004Zm-3.64-6.282a2.876 2.876 0 0 0-1.005-.138h-.422v1.921h.673c.334.019.665-.066.948-.243a.904.904 0 0 0 .34-.786.759.759 0 0 0-.535-.754h.001Zm-3.161 5.318v-6.624h1.844c.819 0 1.274.004 1.366.012.454.019.899.135 1.305.34a1.662 1.662 0 0 1 .884 1.581 1.452 1.452 0 0 1-.466 1.208 2.154 2.154 0 0 1-1.147.446c.338.054.66.184.94.381a1.79 1.79 0 0 1 .584 1.483v.592c0 .065.004.13.012.195.009.066.024.132.045.195l.057.186h-1.654a4.702 4.702 0 0 1-.105-.916 3 3 0 0 0-.105-.811.803.803 0 0 0-.486-.486 1.925 1.925 0 0 0-.592-.105l-.381-.024h-.365v2.343l-1.736.004Z\" fill=\"#1D531D\"><\/path><\/svg> \n              <\/div>\n  <\/div>\n  \n<div class=\"c-profile-group\">\n          \n    <div class=\"c-profile\" title=\"Jannis Bischof\">\n                      \n    \n    \n    \n                                    \n                                        \n        \n        <div class=\"c-img c-img--bg c-profile__img\"\n             style=\"--img-aspect: 1;\">\n            <div class=\"c-img__wrapper \">\n                <div class=\"c-img__full u-lazy\" data-background-image-set=\"url(https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2022\/11\/Bischof_new_2-128x0-c-default.png) 1x\"><\/div>\n                <div class=\"c-img__placeholder\"\n                     style=\"background-image: url('https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2022\/11\/Bischof_new_2-32x0-c-default.png');\"><\/div>\n            <\/div>\n        <\/div>\n    \n                <\/div>\n          \n    <div class=\"c-profile\" title=\"Philipp D\u00f6rrenberg\">\n                      \n    \n    \n    \n                                    \n                                        \n        \n        <div class=\"c-img c-img--bg c-profile__img\"\n             style=\"--img-aspect: 1;\">\n            <div class=\"c-img__wrapper \">\n                <div class=\"c-img__full u-lazy\" data-background-image-set=\"url(https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2020\/08\/Philipp-Dorrenberg-128x0-c-default.png) 1x\"><\/div>\n                <div class=\"c-img__placeholder\"\n                     style=\"background-image: url('https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2020\/08\/Philipp-Dorrenberg-32x0-c-default.png');\"><\/div>\n            <\/div>\n        <\/div>\n    \n                <\/div>\n          \n    <div class=\"c-profile\" title=\"Davud Rostam-Afschar\">\n                      \n    \n    \n    \n                                    \n                                        \n        \n        <div class=\"c-img c-img--bg c-profile__img\"\n             style=\"--img-aspect: 1;\">\n            <div class=\"c-img__wrapper \">\n                <div class=\"c-img__full u-lazy\" data-background-image-set=\"url(https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2020\/05\/rostam_afschar-128x0-c-default.png) 1x\"><\/div>\n                <div class=\"c-img__placeholder\"\n                     style=\"background-image: url('https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2020\/05\/rostam_afschar-32x0-c-default.png');\"><\/div>\n            <\/div>\n        <\/div>\n    \n                <\/div>\n          \n    <div class=\"c-profile\" title=\"Dirk Simons\">\n                      \n    \n    \n    \n                                    \n                                        \n        \n        <div class=\"c-img c-img--bg c-profile__img\"\n             style=\"--img-aspect: 1;\">\n            <div class=\"c-img__wrapper \">\n                <div class=\"c-img__full u-lazy\" data-background-image-set=\"url(https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2020\/05\/Simons-128x0-c-default.png) 1x\"><\/div>\n                <div class=\"c-img__placeholder\"\n                     style=\"background-image: url('https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2020\/05\/Simons-32x0-c-default.png');\"><\/div>\n            <\/div>\n        <\/div>\n    \n                <\/div>\n          \n    <div class=\"c-profile\" title=\"Johannes Voget\">\n                      \n    \n    \n    \n                                    \n                                        \n        \n        <div class=\"c-img c-img--bg c-profile__img\"\n             style=\"--img-aspect: 1;\">\n            <div class=\"c-img__wrapper \">\n                <div class=\"c-img__full u-lazy\" data-background-image-set=\"url(https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2020\/05\/Voget-128x0-c-default.png) 1x\"><\/div>\n                <div class=\"c-img__placeholder\"\n                     style=\"background-image: url('https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2020\/05\/Voget-32x0-c-default.png');\"><\/div>\n            <\/div>\n        <\/div>\n    \n                <\/div>\n    <\/div>\n  <a class=\"c-tease__link\" href=\"https:\/\/www.accounting-for-transparency.de\/de\/publications\/gbp-monitor-unternehmenstrends-im-januar-2026\/\">\n  <span>Weiterlesen<\/span>\n  <svg>\n    <use xlink:href=\"#arrow-right-long\"><\/use>\n  <\/svg>\n<\/a>\n<\/article>\n                        <\/div>\n                                    <\/div>\n            <\/div>\n\n                    <\/div>\n    <\/div>\n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-medium-font-size\"><strong>Kontakt zu den Forschenden:<\/strong><\/p>\n\n\n<div id=\"block_e789ef5a61bcf8d5456ba378c5331243\" class=\"c-block c-block--relations\">\n\n            <div class=\"trr-swiper trr-swiper--block\" data-slider-options='{\"autoHeight\": true, \"breakpoints\": { \"1024\": { \"slidesPerView\": 2 } } }'>\n            <div class=\"swiper trr-swiper__container\">\n                <div class=\"swiper-wrapper trr-swiper__wrapper\">\n                                                                    \n                        \n                        <div class=\"swiper-slide trr-swiper__slide\">\n                            \n                                                                  \n<div class=\"c-person c-person--large c-person--large-alt\">\n  <p class=\"c-person__data c-person__data--large\">\n    <span class=\"c-person__name c-person__name--large\">Jannis Bischof<\/span>\n                                            <br>\n      <span>University of Mannheim<\/span>\n              <br>\n      <span class=\"u-color-primary\"><strong>Principal Investigator<\/strong><\/span>\n              <span class=\"c-person__project-links mt-1\">\n                                        \n                                        <a href=\"https:\/\/www.accounting-for-transparency.de\/de\/projects\/voluntary-disclosure\/\" class=\"c-link c-link--letter c-link--letter-a\">\n        <span>A09<\/span>\n      <\/a>\n                                                  \n                                        <a href=\"https:\/\/www.accounting-for-transparency.de\/de\/projects\/firm-structure-corporate-preferences-and-expectations-in-accounting-and-taxation-evidence-from-firm-surveys\/\" class=\"c-link c-link--letter c-link--letter-a\">\n        <span>A11<\/span>\n      <\/a>\n                                                  \n                                        <a href=\"https:\/\/www.accounting-for-transparency.de\/de\/projects\/german-business-panel\/\" class=\"c-link c-link--letter c-link--letter-c\">\n        <span>C01<\/span>\n      <\/a>\n                                                    <\/span>\n              <span class=\"c-person__contact mt-2\">\n                              <span class=\"c-link c-link--has-icon\">\n                              <a href=\"mailto:jbischof@uni-mannheim.de\">Write email<\/a>\n                              <svg>\n                <use xlink:href=\"#contact-email\"><\/use>\n              <\/svg>\n          <\/span>\n                                                          <span class=\"c-link c-link--has-icon\">\n                              <a href=\"https:\/\/www.bwl.uni-mannheim.de\/en\/bischof\/\" target=\"_blank\">Website aufrufen<\/a>\n                              <svg>\n                <use xlink:href=\"#contact-url\"><\/use>\n              <\/svg>\n          <\/span>\n                        <\/span>\n      <\/p>\n          \n    \n                \n    \n    \n                                        \n        \n        <div class=\"c-img c-img--bg c-person__img c-person__img--large\"\n             style=\"\">\n            <div class=\"c-img__wrapper u-aspect u-aspect--1by1\">\n                <div class=\"c-img__full u-lazy\" data-background-image-set=\"url(https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2022\/11\/Bischof_new_2-120x0-c-default.png) 1x\"><\/div>\n                <div class=\"c-img__placeholder\"\n                     style=\"background-image: url('https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2022\/11\/Bischof_new_2-32x0-c-default.png'); filter: blur(0.125rem);\"><\/div>\n            <\/div>\n        <\/div>\n    \n\n  <svg class=\"c-person__graphic\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 365.034 63.24\">\n    <path d=\"M347.48 63.239L0 4.668l.085 58.571z\" fill=\"rgba(85,164,168,0.75)\"\/>\n    <path d=\"M149.68 63.239L365.033 0v63.239z\" fill=\"rgba(141,194,197,0.5)\"\/>\n    <path d=\"M347.485 63.24L.085 23.69v39.55z\" fill=\"rgba(199,226,227,0.85)\"\/>\n    <path d=\"M2.046 63.239l362.985-49.7v49.7H2.046z\" fill=\"rgba(141,194,197,0.5)\"\/>\n  <\/svg>\n<\/div>\n                        <\/div>\n                                                                    \n                        \n                        <div class=\"swiper-slide trr-swiper__slide\">\n                            \n                                                    \n<div class=\"c-person c-person--large c-person--large-alt\">\n  <p class=\"c-person__data c-person__data--large\">\n    <span class=\"c-person__name c-person__name--large\">Philipp D\u00f6rrenberg<\/span>\n                                            <br>\n      <span>University of Mannheim<\/span>\n              <br>\n      <span class=\"u-color-primary\"><strong>Principal Investigator<\/strong><\/span>\n              <span class=\"c-person__project-links mt-1\">\n                                        \n                                        <a href=\"https:\/\/www.accounting-for-transparency.de\/de\/projects\/firm-structure-corporate-preferences-and-expectations-in-accounting-and-taxation-evidence-from-firm-surveys\/\" class=\"c-link c-link--letter c-link--letter-a\">\n        <span>A11<\/span>\n      <\/a>\n                                                  \n                                        <a href=\"https:\/\/www.accounting-for-transparency.de\/de\/projects\/german-business-panel\/\" class=\"c-link c-link--letter c-link--letter-c\">\n        <span>C01<\/span>\n      <\/a>\n                                                    <\/span>\n              <span class=\"c-person__contact mt-2\">\n                              <span class=\"c-link c-link--has-icon\">\n                              <a href=\"mailto:doerrenberg@uni-mannheim.de\">Write email<\/a>\n                              <svg>\n                <use xlink:href=\"#contact-email\"><\/use>\n              <\/svg>\n          <\/span>\n                                                          <span class=\"c-link c-link--has-icon\">\n                              <a href=\"https:\/\/www.bwl.uni-mannheim.de\/en\/doerrenberg\/team\/prof-dr-philipp-doerrenberg\/\" target=\"_blank\">Website aufrufen<\/a>\n                              <svg>\n                <use xlink:href=\"#contact-url\"><\/use>\n              <\/svg>\n          <\/span>\n                        <\/span>\n      <\/p>\n          \n    \n                \n    \n    \n                                        \n        \n        <div class=\"c-img c-img--bg c-person__img c-person__img--large\"\n             style=\"\">\n            <div class=\"c-img__wrapper u-aspect u-aspect--1by1\">\n                <div class=\"c-img__full u-lazy\" data-background-image-set=\"url(https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2020\/08\/Philipp-Dorrenberg-120x0-c-default.png) 1x\"><\/div>\n                <div class=\"c-img__placeholder\"\n                     style=\"background-image: url('https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2020\/08\/Philipp-Dorrenberg-32x0-c-default.png'); filter: blur(0.125rem);\"><\/div>\n            <\/div>\n        <\/div>\n    \n\n  <svg class=\"c-person__graphic\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 365.034 63.24\">\n    <path d=\"M347.48 63.239L0 4.668l.085 58.571z\" fill=\"rgba(85,164,168,0.75)\"\/>\n    <path d=\"M149.68 63.239L365.033 0v63.239z\" fill=\"rgba(141,194,197,0.5)\"\/>\n    <path d=\"M347.485 63.24L.085 23.69v39.55z\" fill=\"rgba(199,226,227,0.85)\"\/>\n    <path d=\"M2.046 63.239l362.985-49.7v49.7H2.046z\" fill=\"rgba(141,194,197,0.5)\"\/>\n  <\/svg>\n<\/div>\n                        <\/div>\n                                                                    \n                        \n                        <div class=\"swiper-slide trr-swiper__slide\">\n                            \n                                                                  \n<div class=\"c-person c-person--large c-person--large-alt\">\n  <p class=\"c-person__data c-person__data--large\">\n    <span class=\"c-person__name c-person__name--large\">Davud Rostam-Afschar<\/span>\n                                            <br>\n      <span>University of Mannheim<\/span>\n              <br>\n      <span class=\"u-color-primary\"><strong>Principal Investigator<\/strong><\/span>\n              <span class=\"c-person__project-links mt-1\">\n                                        \n                                        <a href=\"https:\/\/www.accounting-for-transparency.de\/de\/projects\/german-business-panel\/\" class=\"c-link c-link--letter c-link--letter-c\">\n        <span>C01<\/span>\n      <\/a>\n                                                                                                            <\/span>\n              <span class=\"c-person__contact mt-2\">\n                              <span class=\"c-link c-link--has-icon\">\n                              <a href=\"mailto:rostam-afschar@uni-mannheim.de\">Write email<\/a>\n                              <svg>\n                <use xlink:href=\"#contact-email\"><\/use>\n              <\/svg>\n          <\/span>\n                                                          <span class=\"c-link c-link--has-icon\">\n                              <a href=\"http:\/\/rostam-afshar.de\/\" target=\"_blank\">Website aufrufen<\/a>\n                              <svg>\n                <use xlink:href=\"#contact-url\"><\/use>\n              <\/svg>\n          <\/span>\n                        <\/span>\n      <\/p>\n          \n    \n                \n    \n    \n                                        \n        \n        <div class=\"c-img c-img--bg c-person__img c-person__img--large\"\n             style=\"\">\n            <div class=\"c-img__wrapper u-aspect u-aspect--1by1\">\n                <div class=\"c-img__full u-lazy\" data-background-image-set=\"url(https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2020\/05\/rostam_afschar-120x0-c-default.png) 1x\"><\/div>\n                <div class=\"c-img__placeholder\"\n                     style=\"background-image: url('https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2020\/05\/rostam_afschar-32x0-c-default.png'); filter: blur(0.125rem);\"><\/div>\n            <\/div>\n        <\/div>\n    \n\n  <svg class=\"c-person__graphic\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 365.034 63.24\">\n    <path d=\"M347.48 63.239L0 4.668l.085 58.571z\" fill=\"rgba(85,164,168,0.75)\"\/>\n    <path d=\"M149.68 63.239L365.033 0v63.239z\" fill=\"rgba(141,194,197,0.5)\"\/>\n    <path d=\"M347.485 63.24L.085 23.69v39.55z\" fill=\"rgba(199,226,227,0.85)\"\/>\n    <path d=\"M2.046 63.239l362.985-49.7v49.7H2.046z\" fill=\"rgba(141,194,197,0.5)\"\/>\n  <\/svg>\n<\/div>\n                        <\/div>\n                                                                    \n                        \n                        <div class=\"swiper-slide trr-swiper__slide\">\n                            \n                                                                                                  \n<div class=\"c-person c-person--large c-person--large-alt\">\n  <p class=\"c-person__data c-person__data--large\">\n    <span class=\"c-person__name c-person__name--large\">Dirk Simons<\/span>\n                                            <br>\n      <span>University of Mannheim<\/span>\n              <br>\n      <span class=\"u-color-primary\"><strong>Local Spokesperson Mannheim<\/strong><\/span>\n              <span class=\"c-person__project-links mt-1\">\n                                        \n                                        <a href=\"https:\/\/www.accounting-for-transparency.de\/de\/projects\/context-based-disclosure-incentives\/\" class=\"c-link c-link--letter c-link--letter-a\">\n        <span>A06<\/span>\n      <\/a>\n                                                  \n                                        <a href=\"https:\/\/www.accounting-for-transparency.de\/de\/projects\/transparency-and-transfer-prices\/\" class=\"c-link c-link--letter c-link--letter-b\">\n        <span>B06<\/span>\n      <\/a>\n                                                  \n                                        <a href=\"https:\/\/www.accounting-for-transparency.de\/de\/projects\/german-business-panel\/\" class=\"c-link c-link--letter c-link--letter-c\">\n        <span>C01<\/span>\n      <\/a>\n                                                                                                            <\/span>\n              <span class=\"c-person__contact mt-2\">\n                              <span class=\"c-link c-link--has-icon\">\n                              <a href=\"mailto:simons@bwl.uni-mannheim.de\">Write email<\/a>\n                              <svg>\n                <use xlink:href=\"#contact-email\"><\/use>\n              <\/svg>\n          <\/span>\n                                                          <span class=\"c-link c-link--has-icon\">\n                              <a href=\"https:\/\/www.bwl.uni-mannheim.de\/en\/simons\/team\/prof-dr-dirk-simons\/\" target=\"_blank\">Website aufrufen<\/a>\n                              <svg>\n                <use xlink:href=\"#contact-url\"><\/use>\n              <\/svg>\n          <\/span>\n                        <\/span>\n      <\/p>\n          \n    \n                \n    \n    \n                                        \n        \n        <div class=\"c-img c-img--bg c-person__img c-person__img--large\"\n             style=\"\">\n            <div class=\"c-img__wrapper u-aspect u-aspect--1by1\">\n                <div class=\"c-img__full u-lazy\" data-background-image-set=\"url(https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2020\/05\/Simons-120x0-c-default.png) 1x\"><\/div>\n                <div class=\"c-img__placeholder\"\n                     style=\"background-image: url('https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2020\/05\/Simons-32x0-c-default.png'); filter: blur(0.125rem);\"><\/div>\n            <\/div>\n        <\/div>\n    \n\n  <svg class=\"c-person__graphic\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 365.034 63.24\">\n    <path d=\"M347.48 63.239L0 4.668l.085 58.571z\" fill=\"rgba(85,164,168,0.75)\"\/>\n    <path d=\"M149.68 63.239L365.033 0v63.239z\" fill=\"rgba(141,194,197,0.5)\"\/>\n    <path d=\"M347.485 63.24L.085 23.69v39.55z\" fill=\"rgba(199,226,227,0.85)\"\/>\n    <path d=\"M2.046 63.239l362.985-49.7v49.7H2.046z\" fill=\"rgba(141,194,197,0.5)\"\/>\n  <\/svg>\n<\/div>\n                        <\/div>\n                                                                    \n                        \n                        <div class=\"swiper-slide trr-swiper__slide\">\n                            \n                                                                                                  \n<div class=\"c-person c-person--large c-person--large-alt\">\n  <p class=\"c-person__data c-person__data--large\">\n    <span class=\"c-person__name c-person__name--large\">Johannes Voget<\/span>\n                                            <br>\n      <span>University of Mannheim<\/span>\n              <br>\n      <span class=\"u-color-primary\"><strong>Principal Investigator<\/strong><\/span>\n              <span class=\"c-person__project-links mt-1\">\n                                        \n                                        <a href=\"https:\/\/www.accounting-for-transparency.de\/de\/projects\/accounting-for-tax-complexity\/\" class=\"c-link c-link--letter c-link--letter-a\">\n        <span>A05<\/span>\n      <\/a>\n                                                  \n                                        <a href=\"https:\/\/www.accounting-for-transparency.de\/de\/projects\/firm-structure-corporate-preferences-and-expectations-in-accounting-and-taxation-evidence-from-firm-surveys\/\" class=\"c-link c-link--letter c-link--letter-a\">\n        <span>A11<\/span>\n      <\/a>\n                                                  \n                                        <a href=\"https:\/\/www.accounting-for-transparency.de\/de\/projects\/costs-and-benefits-of-tax-transparency\/\" class=\"c-link c-link--letter c-link--letter-b\">\n        <span>B07<\/span>\n      <\/a>\n                                                  \n                                        <a href=\"https:\/\/www.accounting-for-transparency.de\/de\/projects\/german-business-panel\/\" class=\"c-link c-link--letter c-link--letter-c\">\n        <span>C01<\/span>\n      <\/a>\n                                                                                <\/span>\n              <span class=\"c-person__contact mt-2\">\n                              <span class=\"c-link c-link--has-icon\">\n                              <a href=\"mailto:voget@uni-mannheim.de\">Write email<\/a>\n                              <svg>\n                <use xlink:href=\"#contact-email\"><\/use>\n              <\/svg>\n          <\/span>\n                                                          <span class=\"c-link c-link--has-icon\">\n                              <a href=\"https:\/\/www.bwl.uni-mannheim.de\/en\/voget\/\" target=\"_blank\">Website aufrufen<\/a>\n                              <svg>\n                <use xlink:href=\"#contact-url\"><\/use>\n              <\/svg>\n          <\/span>\n                        <\/span>\n      <\/p>\n          \n    \n                \n    \n    \n                                        \n        \n        <div class=\"c-img c-img--bg c-person__img c-person__img--large\"\n             style=\"\">\n            <div class=\"c-img__wrapper u-aspect u-aspect--1by1\">\n                <div class=\"c-img__full u-lazy\" data-background-image-set=\"url(https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2020\/05\/Voget-120x0-c-default.png) 1x\"><\/div>\n                <div class=\"c-img__placeholder\"\n                     style=\"background-image: url('https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2020\/05\/Voget-32x0-c-default.png'); filter: blur(0.125rem);\"><\/div>\n            <\/div>\n        <\/div>\n    \n\n  <svg class=\"c-person__graphic\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 365.034 63.24\">\n    <path d=\"M347.48 63.239L0 4.668l.085 58.571z\" fill=\"rgba(85,164,168,0.75)\"\/>\n    <path d=\"M149.68 63.239L365.033 0v63.239z\" fill=\"rgba(141,194,197,0.5)\"\/>\n    <path d=\"M347.485 63.24L.085 23.69v39.55z\" fill=\"rgba(199,226,227,0.85)\"\/>\n    <path d=\"M2.046 63.239l362.985-49.7v49.7H2.046z\" fill=\"rgba(141,194,197,0.5)\"\/>\n  <\/svg>\n<\/div>\n                        <\/div>\n                                    <\/div>\n            <\/div>\n\n                            <div class=\"trr-swiper__controls c-slider__controls\">\n                    <button class=\"trr-swiper__button trr-swiper__button--prev c-slider__arrow\">\n                        <svg class=\"c-icon c-icon--arrow\">\n                            <use xlink:href=\"#chevron-left\"><\/use>\n                        <\/svg>\n                    <\/button>\n                    <div class=\"trr-swiper__scrollbar swiper-scrollbar\">\n                    <\/div>\n                    <button class=\"trr-swiper__button trr-swiper__button--next c-slider__arrow\">\n                        <svg class=\"c-icon c-icon--arrow\">\n                            <use xlink:href=\"#chevron-right\"><\/use>\n                        <\/svg>\n                    <\/button>\n                <\/div>\n                    <\/div>\n    <\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:5%\"><\/div>\n<\/div>\n\n\n\n<p><\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color has-medium-font-size wp-elements-9ea9de3557edab6b4469dff93e6affdc\"><\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:20%\"><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:50%\">\n<p class=\"has-medium-font-size\"><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:25%\"><\/div>\n<\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:25%\"><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:50%\"><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:25%\"><\/div>\n<\/div>\n\n\n\n<p class=\"has-medium-font-size\"><\/p>\n\n\n\n<div class=\"wp-block-cover alignfull is-light has-parallax\" style=\"min-height:844px;aspect-ratio:unset;\"><div class=\"wp-block-cover__image-background wp-image-24647 size-full has-parallax\" style=\"background-position:50% 50%;background-image:url(https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2026\/01\/AdobeStock_772749709-scaled.jpeg)\"><\/div><span aria-hidden=\"true\" class=\"wp-block-cover__background has-white-background-color has-background-dim-80 has-background-dim\"><\/span><div class=\"wp-block-cover__inner-container is-layout-constrained wp-block-cover-is-layout-constrained\">\n<p class=\"has-text-align-center has-large-font-size\"><\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:5%\"><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:15%\"><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:35%\"><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:5%\"><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:35%\"><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:5%\"><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:5%\"><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:15%\"><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:35%\">\n<h3 class=\"wp-block-heading\">Wie setzen Unternehmen die CSRD um?<\/h3>\n\n\n\n<p style=\"font-size:25px\"><em>Sind Unternehmen gut auf die Berichterstattung vorbereitet und in welchen Bereichen brauchen sie Unterst\u00fctzung? Mehrere Studien aus dem TRR 266 geben Aufschluss, wie Unternehmen die CSRD umsetzen. <\/em><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:12.5%\"><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:25%\"><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:12.5%\"><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:16.67%\"><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:16.67%\"><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:16.67%\"><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:5%\"><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:15%\"><div class=\"wp-block-image\">\n<figure class=\"aligncenter size-thumbnail\"><a href=\"https:\/\/www.accounting-for-transparency.de\/projects\/private-firm-transparency\/\"><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2024\/01\/vorlage_projet_icons22-150x150.png\" alt=\"\" class=\"wp-image-18512\" srcset=\"https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2024\/01\/vorlage_projet_icons22-150x150.png 150w, https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2024\/01\/vorlage_projet_icons22-300x300.png 300w, https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2024\/01\/vorlage_projet_icons22-32x32.png 32w, https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2024\/01\/vorlage_projet_icons22.png 422w\" sizes=\"auto, (max-width: 150px) 100vw, 150px\" \/><\/a><\/figure>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:35%\">\n<h3 class=\"wp-block-heading\">Kleine und nicht b\u00f6rsenorientiere Unternehmen brauchen zus\u00e4tzliche Unterst\u00fctzung<\/h3>\n\n\n\n<p class=\"has-medium-font-size\">Eine <a href=\"https:\/\/www.accounting-for-transparency.de\/publications\/are-firms-getting-ready-for-the-corporate-sustainability-reporting-directive\/\">Studie aus 2024<\/a> zeigt, dass deutsche Unternehmen sich unterschiedlich auf die verpflichtende Berichterstattung durch die CSRD vorbereitet haben \u2013 und zwar abh\u00e4ngig von ihrer bisherigen Erfahrung. <br>Gro\u00dfe Unternehmen, die bereits der<strong> Nichtfinanzielle Berichterstattungsrichtlinie (NFRD)<\/strong>, dem weniger umfangreichen Vorg\u00e4nger der CSRD, unterliegen, haben fr\u00fchzeitig damit begonnen, ihre Offenlegungspraktiken zu verbessern. Sie f\u00fchren doppelte Wesentlichkeitsanalysen, mit der die wichtigsten Nachhaltigkeitsthemen f\u00fcr ein Unternehmen identifiziert werden, ein. Au\u00dferdem streben sie eine freiwillige Pr\u00fcfung ihrer Nachhaltigkeitsberichte an und integrieren Nachhaltigkeitsinformationen zunehmend in ihre Managementberichte. Diese Schritte zeigen, dass sie ihre Prozesse bereits vor der ersten verpflichtenden CSRD-Berichterstattung im Jahr 2024 an die kommenden Europ\u00e4ischen Nachhaltigkeitsberichtsstandards angepasst haben. Im Gegensatz dazu haben viele Unternehmen, die zum ersten Mal unter die CSRD fallen werden, ihre freiwillige Berichterstattung nicht wesentlich ausgeweitet. Begrenzte Ressourcen, mangelnde Fachkenntnisse und Unsicherheit \u00fcber detaillierte Standards haben ihre Vorbereitungen verlangsamt. Das deutet daraufhin, dass kleinere und nicht b\u00f6rsennotierte Unternehmen zus\u00e4tzliche Unterst\u00fctzung ben\u00f6tigen werden, um die neuen Anforderungen zu erf\u00fcllen.       <\/p>\n\n\n\n<p><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:5%\"><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1500\" height=\"1125\" src=\"https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2026\/01\/Bild6.png\" alt=\"\" class=\"wp-image-24543\" srcset=\"https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2026\/01\/Bild6.png 1500w, https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2026\/01\/Bild6-300x225.png 300w, https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2026\/01\/Bild6-1024x768.png 1024w, https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2026\/01\/Bild6-768x576.png 768w, https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2026\/01\/Bild6-32x24.png 32w\" sizes=\"auto, (max-width: 1500px) 100vw, 1500px\" \/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>Publikation:<\/strong><\/p>\n\n\n<div id=\"block_9b444944d8e584c459dc457954a3c594\" class=\"c-block c-block--relations\">\n\n            <div class=\"trr-swiper trr-swiper--block\" data-slider-options='{\"autoHeight\": true, \"breakpoints\": { \"1024\": { \"slidesPerView\": 2 } } }'>\n            <div class=\"swiper trr-swiper__container\">\n                <div class=\"swiper-wrapper trr-swiper__wrapper\">\n                                                                    \n                        \n                        <div class=\"swiper-slide trr-swiper__slide\">\n                            \n<article class=\"c-tease c-tease--pub\">\n  <h3 class=\"c-tease__title c-tease__title--pub\"><a href=\"https:\/\/www.accounting-for-transparency.de\/de\/publications\/are-firms-getting-ready-for-the-corporate-sustainability-reporting-directive\/\">Are firms (getting) ready for the corporate sustainability reporting directive?<\/a><\/h3>\n      \n    <span class=\"c-tease__meta\">Sustainability Nexus Forum<\/span>\n    <div class=\"c-tease__row\">\n    <small class=\"c-tease__sub\">\n                    <span class=\"c-tease__time\">2024<\/span>\n                    <span>Journal Publication<\/span>\n          <\/small>\n    <div class=\"c-tease__icons\">\n                      <?xml version=\"1.0\" encoding=\"UTF-8\"?> <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 235 235\"><g data-name=\"Rechteck 1\" fill=\"#e08230\" stroke=\"#c7732b\" stroke-width=\"2\"><rect width=\"235\" height=\"235\" rx=\"25\" stroke=\"none\"><\/rect><rect x=\"1\" y=\"1\" width=\"233\" height=\"233\" rx=\"24\" fill=\"none\"><\/rect><\/g><path data-name=\"Pfad 1\" d=\"M126.196 143.881a25.482 25.482 0 10-18.268 0l-17.166 44.748a73.389 73.389 0 1152.6 0l-17.166-44.748\" fill=\"#3da639\"><\/path><path data-name=\"Pfad 2\" d=\"M143.363 191.255a2.624 2.624 0 01-2.45-1.684l-17.167-44.746a2.625 2.625 0 011.509-3.391 22.858 22.858 0 10-16.387 0 2.625 2.625 0 011.509 3.391L93.21 189.57a2.624 2.624 0 01-3.39 1.51 76.052 76.052 0 01-43.73-98.244 76.012 76.012 0 01140.42-3.683 76.053 76.053 0 01-42.207 101.925 2.619 2.619 0 01-.94.174zm-26.326-142a70.821 70.821 0 00-27.768 135.939l15.313-39.916a28.1 28.1 0 1124.961 0l15.312 39.91a70.835 70.835 0 00-27.819-135.936z\" fill=\"#1d531d\"><\/path><path data-name=\"Pfad 3\" d=\"M182.421 180.657a4.957 4.957 0 003.51 8.439 4.713 4.713 0 003.478-1.459 4.839 4.839 0 001.443-3.518 4.787 4.787 0 00-1.435-3.461 4.847 4.847 0 00-7 0zm7.693 7.75a5.962 5.962 0 01-10.161-4.288 5.7 5.7 0 011.864-4.353 5.854 5.854 0 014.11-1.621 5.99 5.99 0 014.183 10.262zm-3.64-6.282a2.892 2.892 0 00-1.005-.138h-.422v1.921h.673a1.609 1.609 0 00.948-.243.9.9 0 00.34-.786.758.758 0 00-.535-.754zm-3.161 5.318v-6.624h1.844q1.228 0 1.366.012a3.186 3.186 0 011.305.34 1.668 1.668 0 01.884 1.581 1.456 1.456 0 01-.466 1.208 2.161 2.161 0 01-1.147.446 2.252 2.252 0 01.94.381 1.792 1.792 0 01.584 1.483v.592a1.568 1.568 0 00.012.195 1.01 1.01 0 00.045.195l.057.186h-1.654a4.692 4.692 0 01-.105-.916 2.985 2.985 0 00-.105-.811.8.8 0 00-.486-.486 1.94 1.94 0 00-.592-.105l-.381-.024h-.365v2.343z\" fill=\"#1d531d\"><\/path><\/svg> \n              <\/div>\n  <\/div>\n  \n<div class=\"c-profile-group c-profile-group--with-names\">\n          \n    <div class=\"c-profile c-profile--has-name\" title=\"Urska Kosi\">\n                      \n    \n    \n    \n                                    \n                                        \n        \n        <div class=\"c-img c-img--bg c-profile__img\"\n             style=\"--img-aspect: 1;\">\n            <div class=\"c-img__wrapper \">\n                <div class=\"c-img__full u-lazy\" data-background-image-set=\"url(https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2020\/05\/Kosi-128x0-c-default.png) 1x\"><\/div>\n                <div class=\"c-img__placeholder\"\n                     style=\"background-image: url('https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2020\/05\/Kosi-32x0-c-default.png');\"><\/div>\n            <\/div>\n        <\/div>\n    \n                    <span class=\"c-name__title c-name__title--has-img\">Urska Kosi<\/span>\n          <\/div>\n    <\/div>\n  <a class=\"c-tease__link\" href=\"https:\/\/www.accounting-for-transparency.de\/de\/publications\/are-firms-getting-ready-for-the-corporate-sustainability-reporting-directive\/\">\n  <span>Weiterlesen<\/span>\n  <svg>\n    <use xlink:href=\"#arrow-right-long\"><\/use>\n  <\/svg>\n<\/a>\n<\/article>\n                        <\/div>\n                                    <\/div>\n            <\/div>\n\n                    <\/div>\n    <\/div>\n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-medium-font-size\"><strong>Kontakt zu den Forschenden:<\/strong><\/p>\n\n\n<div id=\"block_c7610f66fa120655770fc1e6c372b21d\" class=\"c-block c-block--relations\">\n\n            <div class=\"trr-swiper trr-swiper--block\" data-slider-options='{\"autoHeight\": true, \"breakpoints\": { \"1024\": { \"slidesPerView\": 2 } } }'>\n            <div class=\"swiper trr-swiper__container\">\n                <div class=\"swiper-wrapper trr-swiper__wrapper\">\n                                                                    \n                        \n                        <div class=\"swiper-slide trr-swiper__slide\">\n                            \n                                                  \n<div class=\"c-person c-person--large c-person--large-alt\">\n  <p class=\"c-person__data c-person__data--large\">\n    <span class=\"c-person__name c-person__name--large\">Urska Kosi<\/span>\n                                            <br>\n      <span>Paderborn University<\/span>\n              <br>\n      <span class=\"u-color-primary\"><strong>Principal Investigator<\/strong><\/span>\n              <span class=\"c-person__project-links mt-1\">\n                                        \n                                        <a href=\"https:\/\/www.accounting-for-transparency.de\/de\/projects\/private-firm-transparency\/\" class=\"c-link c-link--letter c-link--letter-b\">\n        <span>B02<\/span>\n      <\/a>\n                                                  \n                                        <a href=\"https:\/\/www.accounting-for-transparency.de\/de\/projects\/transparency-and-the-equity-market\/\" class=\"c-link c-link--letter c-link--letter-b\">\n        <span>B05<\/span>\n      <\/a>\n                                                  \n                                        <a href=\"https:\/\/www.accounting-for-transparency.de\/de\/projects\/transparency-and-the-debt-market\/\" class=\"c-link c-link--letter c-link--letter-b\">\n        <span>B09<\/span>\n      <\/a>\n                        <\/span>\n              <span class=\"c-person__contact mt-2\">\n                              <span class=\"c-link c-link--has-icon\">\n                              <a href=\"mailto:urska.kosi@upb.de\">Write email<\/a>\n                              <svg>\n                <use xlink:href=\"#contact-email\"><\/use>\n              <\/svg>\n          <\/span>\n                                                          <span class=\"c-link c-link--has-icon\">\n                              <a href=\"https:\/\/www.uni-paderborn.de\/en\/person\/54068\" target=\"_blank\">Website aufrufen<\/a>\n                              <svg>\n                <use xlink:href=\"#contact-url\"><\/use>\n              <\/svg>\n          <\/span>\n                        <\/span>\n      <\/p>\n          \n    \n                \n    \n    \n                                        \n        \n        <div class=\"c-img c-img--bg c-person__img c-person__img--large\"\n             style=\"\">\n            <div class=\"c-img__wrapper u-aspect u-aspect--1by1\">\n                <div class=\"c-img__full u-lazy\" data-background-image-set=\"url(https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2020\/05\/Kosi-120x0-c-default.png) 1x\"><\/div>\n                <div class=\"c-img__placeholder\"\n                     style=\"background-image: url('https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2020\/05\/Kosi-32x0-c-default.png'); filter: blur(0.125rem);\"><\/div>\n            <\/div>\n        <\/div>\n    \n\n  <svg class=\"c-person__graphic\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 365.034 63.24\">\n    <path d=\"M347.48 63.239L0 4.668l.085 58.571z\" fill=\"rgba(85,164,168,0.75)\"\/>\n    <path d=\"M149.68 63.239L365.033 0v63.239z\" fill=\"rgba(141,194,197,0.5)\"\/>\n    <path d=\"M347.485 63.24L.085 23.69v39.55z\" fill=\"rgba(199,226,227,0.85)\"\/>\n    <path d=\"M2.046 63.239l362.985-49.7v49.7H2.046z\" fill=\"rgba(141,194,197,0.5)\"\/>\n  <\/svg>\n<\/div>\n                        <\/div>\n                                    <\/div>\n            <\/div>\n\n                    <\/div>\n    <\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:5%\"><\/div>\n<\/div>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:4.55%\"><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:13.63%\"><div class=\"wp-block-image\">\n<figure class=\"aligncenter size-thumbnail\"><a href=\"https:\/\/www.accounting-for-transparency.de\/projects\/ambiguity-learning-and-the-diffusion-of-reporting-practices\/\"><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2024\/01\/vorlage_projet_icons8-150x150.png\" alt=\"\" class=\"wp-image-18484\" srcset=\"https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2024\/01\/vorlage_projet_icons8-150x150.png 150w, https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2024\/01\/vorlage_projet_icons8-300x300.png 300w, https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2024\/01\/vorlage_projet_icons8-32x32.png 32w, https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2024\/01\/vorlage_projet_icons8.png 422w\" sizes=\"auto, (max-width: 150px) 100vw, 150px\" \/><\/a><\/figure>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:31.82%\">\n<h3 class=\"wp-block-heading\">Die ersten Nachhaltigkeitsberichte zeigen: mehr Transparenz und Vergleichbarkeit mit Raum f\u00fcr Verbesserungen<\/h3>\n\n\n\n<p class=\"has-medium-font-size\">Im Jahr 2025 wurden die ersten Nachhaltigkeitsberichte nach ESRS f\u00fcr das Gesch\u00e4ftsjahr 2024 ver\u00f6ffentlicht. Obwohl die nationale Umsetzung des Gesetzes noch aussteht, ver\u00f6ffentlichte die \u00fcberwiegende Mehrheit der DAX40-Unternehmen CSRD-konforme Berichte. Die Forschenden des <a href=\"https:\/\/www.srnav.com\/\">Sustainability Reporting Navigator (SRN)<\/a> haben diese Berichte analysiert und verglichen die Berichterstattung der DAX40-Unternehmen f\u00fcr 2024 mit ihren Nachhaltigkeitsberichten f\u00fcr 2023 sowie mit ihrer Finanzberichterstattung.  <\/p>\n\n\n\n<p class=\"has-medium-font-size\">Die <a href=\"https:\/\/www.srnav.com\/insights\/csrd-benchmarking-dax-40\">ersten Anwendungen der ESRS<\/a> im DAX40 zeigen: Das Volumen der Nachhaltigkeitsberichterstattung (gemessen an Seiten- und Wortzahl) nimmt im Durchschnitt zu. Hinter diesem durchschnittlichen Anstieg verbirgt sich ein Trend zur Konvergenz in der Berichterstattung der Unternehmen, wobei kurze Berichte l\u00e4nger und sehr lange Berichte k\u00fcrzer werden. <\/p>\n\n\n\n<p class=\"has-medium-font-size\">Aber auch nach dieser Angleichung bestehen weiterhin auff\u00e4llige Unterschiede zwischen den Unternehmen. Unter den DAX40-Unternehmen reichte das Volumen der Nachhaltigkeitsberichte von weniger als 40.000 bis zu mehr als 140.000 W\u00f6rtern. Insbesondere unterschieden sich die Unternehmen hinsichtlich der Themen, die sie in ihren Berichten als Ergebnis ihrer doppelten Wesentlichkeitspr\u00fcfung behandelten \u2013 eine wichtige Umsetzungsentscheidung im Rahmen der ESRS.  <\/p>\n\n\n\n<p class=\"has-medium-font-size\">Die Forschenden untersuchten auch den Inhalt der ersten CSRD-Berichte von den DAX40-Unternehmen. Im Vergleich zum Berichtszeitraum von 2023, stellten sie einen drastischen Anstieg der Anzahl der Bilder in den Berichten, eine deutlich standardisiertere und einheitlichere Sprache sowie eine st\u00e4rkere Betonung negativer (im Vergleich zu positiven) Formulierungen fest. Zusammenfassend deuten diese Ver\u00e4nderungen darauf hin, dass die Nachhaltigkeitsberichterstattung der Unternehmen unter der CSRD zu einem ernsthafteren und st\u00e4rker regulierten Berichterstattungsinstrument geworden ist, welches mit der Finanzberichterstattung der Unternehmen gleichgestellt ist.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><em>Die Wesentlichkeitsanalyse als Stellschraube: Interview mit TRR 266 Forscher Thorsten Sellhorn (in English)<br><\/em><\/p>\n\n\n\n<figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-4-3 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<div hcb-fetch-image-from=\"https:\/\/www.youtube.com\/watch?v=W8woX_ba8sg&amp;list=PLwOBwbHZrIVFRmiuLYd5vwJKp63RYqWgR&amp;index=2\" class=\"c-embed c-embed--video\"><iframe loading=\"lazy\" title=\"A closer look at the first CSRD reports \u2013 and what we can learn from them for the Omnibus package\" width=\"500\" height=\"375\" src=\"https:\/\/www.youtube.com\/embed\/W8woX_ba8sg?list=PLwOBwbHZrIVFRmiuLYd5vwJKp63RYqWgR\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe><\/div>\n<\/div><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><\/h3>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:5%\"><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"2560\" height=\"1394\" src=\"https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2026\/02\/Bild4_de-scaled.jpg\" alt=\"\" class=\"wp-image-25777\" srcset=\"https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2026\/02\/Bild4_de-scaled.jpg 2560w, https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2026\/02\/Bild4_de-300x163.jpg 300w, https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2026\/02\/Bild4_de-1024x558.jpg 1024w, https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2026\/02\/Bild4_de-768x418.jpg 768w, https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2026\/02\/Bild4_de-1536x836.jpg 1536w, https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2026\/02\/Bild4_de-2048x1115.jpg 2048w, https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2026\/02\/Bild4_de-32x17.jpg 32w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>Weitere Inhalte:<\/strong><\/p>\n\n\n<div id=\"block_42c6cb732c1032be5bd8845e8822c125\" class=\"c-block c-block--relations\">\n\n            <div class=\"trr-swiper trr-swiper--block\" data-slider-options='{\"autoHeight\": true, \"breakpoints\": { \"1024\": { \"slidesPerView\": 2 } } }'>\n            <div class=\"swiper trr-swiper__container\">\n                <div class=\"swiper-wrapper trr-swiper__wrapper\">\n                                                                    \n                        \n                        <div class=\"swiper-slide trr-swiper__slide\">\n                            <article class=\"c-tease c-tease--post\" id=\"tease-22757\">\n    <div class=\"c-tease__content c-tease__content--post\">\n    <h3 class=\"c-tease__title c-tease__title--post\"><a\n        href=\"https:\/\/www.accounting-for-transparency.de\/de\/nachhaltigkeitsberichterstattung-wird-fluegge\/\">Die Nachhaltigkeitsberichterstattung wird fl\u00fcgge: Von der freiwilligen PR-Ma\u00dfnahme hin zu einer verbindlich pr\u00fcfbaren Offenlegungspflicht<\/a><\/h3>\n    <time class=\"c-tease__date\" datetime=\"2025-04-30\">\n      <svg>\n        <use xlink:href=\"#cal\"><\/use>\n      <\/svg>\n\n      <span>30. April 2025<\/span>\n    <\/time>\n    <div class=\"c-tease__authors\">\n      \n<div class=\"c-profile-group\">\n          \n    <div class=\"c-profile\" title=\"Katharina Hombach\">\n                      \n    \n    \n    \n                                    \n                                        \n        \n        <div class=\"c-img c-img--bg c-profile__img\"\n             style=\"--img-aspect: 1;\">\n            <div class=\"c-img__wrapper \">\n                <div class=\"c-img__full u-lazy\" data-background-image-set=\"url(https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2020\/05\/Hombach-128x0-c-default.png) 1x\"><\/div>\n                <div class=\"c-img__placeholder\"\n                     style=\"background-image: url('https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2020\/05\/Hombach-32x0-c-default.png');\"><\/div>\n            <\/div>\n        <\/div>\n    \n                <\/div>\n          \n    <div class=\"c-profile\" title=\"Maximilian M\u00fcller\">\n                      \n    \n    \n    \n                                    \n                                        \n        \n        <div class=\"c-img c-img--bg c-profile__img\"\n             style=\"--img-aspect: 1;\">\n            <div class=\"c-img__wrapper \">\n                <div class=\"c-img__full u-lazy\" data-background-image-set=\"url(https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2022\/11\/mueller_neu-128x0-c-default.png) 1x\"><\/div>\n                <div class=\"c-img__placeholder\"\n                     style=\"background-image: url('https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2022\/11\/mueller_neu-32x0-c-default.png');\"><\/div>\n            <\/div>\n        <\/div>\n    \n                <\/div>\n          \n    <div class=\"c-profile\" title=\"Thorsten Sellhorn\">\n                      \n    \n    \n    \n                                    \n                                        \n        \n        <div class=\"c-img c-img--bg c-profile__img\"\n             style=\"--img-aspect: 1;\">\n            <div class=\"c-img__wrapper \">\n                <div class=\"c-img__full u-lazy\" data-background-image-set=\"url(https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2022\/11\/sellhorn_circle_neu-128x0-c-default.png) 1x\"><\/div>\n                <div class=\"c-img__placeholder\"\n                     style=\"background-image: url('https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2022\/11\/sellhorn_circle_neu-32x0-c-default.png');\"><\/div>\n            <\/div>\n        <\/div>\n    \n                <\/div>\n    <\/div>\n    <\/div>\n    <p class=\"c-tease__excerpt\">Die 2023 eingef\u00fchrte Corporate Sustainability Reporting Directive (CSRD), eine EU-Richtline zur Nachhaltigkeitsberichterstattung, verpflichtet europ\u00e4ische Unternehmen seit 2025 gem\u00e4\u00df den European Sustainability Standards (ESRS) zu berichten. Ziel der CSRD ist es die Qualit\u00e4t, Vergleichbarkeit und Verl\u00e4sslichkeit der Nachhaltigkeitsberichterstattung zu verbessern und Unternehmen dazu zu verpflichten, \u00f6kologische und soziale Auswirkungen ihres Handelns&hellip;<\/p>\n    <a class=\"c-tease__link\" href=\"https:\/\/www.accounting-for-transparency.de\/de\/nachhaltigkeitsberichterstattung-wird-fluegge\/\">\n  <span>Weiterlesen<\/span>\n  <svg>\n    <use xlink:href=\"#arrow-right-long\"><\/use>\n  <\/svg>\n<\/a>\n  <\/div>\n              \n    \n                \n    \n    \n                                        \n        \n        <div class=\"c-img c-img--bg c-tease__img\"\n             style=\"\">\n            <div class=\"c-img__wrapper u-aspect u-aspect--50\">\n                <div class=\"c-img__full u-lazy\" data-background-image-set=\"url(https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2025\/04\/Blog_CSRD-2-scaled-640x0-c-default.png) 1x\"><\/div>\n                <div class=\"c-img__placeholder\"\n                     style=\"background-image: url('https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2025\/04\/Blog_CSRD-2-scaled-32x0-c-default.png'); filter: blur(0.25rem);\"><\/div>\n            <\/div>\n        <\/div>\n    \n  <\/article>\n                        <\/div>\n                                                                    \n                        \n                        <div class=\"swiper-slide trr-swiper__slide\">\n                            <article class=\"c-tease c-tease--external-news\" id=\"tease-22836\">\n    <div class=\"c-tease__content c-tease__content--external-news\">\n      <h3 class=\"c-tease__title c-tease__title--news\"><a href=\"https:\/\/www1.wdr.de\/mediathek\/audio\/wdr5\/wdr5-profit-aktuell\/audio-csrd---wie-firmen-ueber-nachhaltigkeit-berichten-100.html\">CSRD &#8211; Wie Firmen \u00fcber Nachhaltigkeit berichten<\/a><\/h3>\n      <small class=\"c-tease__sub\">\n                  <span class=\"c-tease__sub c-txt--bold\">WDR 5 \u2013 Das Wirtschaftsmagazin<\/span>\n                          <time class=\"c-tease__time c-txt--upper\" datetime=\"2025-05-14\">14. Mai 2025<\/time>\n              <\/small>\n    <a href=\"https:\/\/www1.wdr.de\/mediathek\/audio\/wdr5\/wdr5-profit-aktuell\/audio-csrd---wie-firmen-ueber-nachhaltigkeit-berichten-100.html\" class=\"c-tease__link c-tease__link--invert\">\n        <span>Weiterlesen<\/span>\n        <svg>\n          <use xlink:href=\"#arrow-right-long\"><\/use>\n        <\/svg>\n      <\/span>\n    <\/a>\n  <\/div>\n<\/article>\n                        <\/div>\n                                                                    \n                        \n                        <div class=\"swiper-slide trr-swiper__slide\">\n                            \n<article class=\"c-tease c-tease--pub\">\n  <h3 class=\"c-tease__title c-tease__title--pub\"><a href=\"https:\/\/www.accounting-for-transparency.de\/de\/publications\/esrs-im-dax-wesentlichkeit-ubergangswahlrechte-und-freiwillige-transparenzmasnahmen\/\">ESRS im DAX: Wesentlichkeit, \u00dcbergangswahlrechte und freiwillige Transparenzma\u00dfnahmen<\/a><\/h3>\n      \n    <span class=\"c-tease__meta\">Betriebs-Berater<\/span>\n    <div class=\"c-tease__row\">\n    <small class=\"c-tease__sub\">\n                    <span class=\"c-tease__time\">2025<\/span>\n                    <span>Professional Journal<\/span>\n          <\/small>\n    \n            \n  <\/div>\n  \n<div class=\"c-profile-group\">\n          \n    <div class=\"c-profile\" title=\"Katharina Hombach\">\n                      \n    \n    \n    \n                                    \n                                        \n        \n        <div class=\"c-img c-img--bg c-profile__img\"\n             style=\"--img-aspect: 1;\">\n            <div class=\"c-img__wrapper \">\n                <div class=\"c-img__full u-lazy\" data-background-image-set=\"url(https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2020\/05\/Hombach-128x0-c-default.png) 1x\"><\/div>\n                <div class=\"c-img__placeholder\"\n                     style=\"background-image: url('https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2020\/05\/Hombach-32x0-c-default.png');\"><\/div>\n            <\/div>\n        <\/div>\n    \n                <\/div>\n          \n    <div class=\"c-profile\" title=\"Maximilian M\u00fcller\">\n                      \n    \n    \n    \n                                    \n                                        \n        \n        <div class=\"c-img c-img--bg c-profile__img\"\n             style=\"--img-aspect: 1;\">\n            <div class=\"c-img__wrapper \">\n                <div class=\"c-img__full u-lazy\" data-background-image-set=\"url(https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2022\/11\/mueller_neu-128x0-c-default.png) 1x\"><\/div>\n                <div class=\"c-img__placeholder\"\n                     style=\"background-image: url('https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2022\/11\/mueller_neu-32x0-c-default.png');\"><\/div>\n            <\/div>\n        <\/div>\n    \n                <\/div>\n          \n    <div class=\"c-profile\" title=\"Thorsten Sellhorn\">\n                      \n    \n    \n    \n                                    \n                                        \n        \n        <div class=\"c-img c-img--bg c-profile__img\"\n             style=\"--img-aspect: 1;\">\n            <div class=\"c-img__wrapper \">\n                <div class=\"c-img__full u-lazy\" data-background-image-set=\"url(https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2022\/11\/sellhorn_circle_neu-128x0-c-default.png) 1x\"><\/div>\n                <div class=\"c-img__placeholder\"\n                     style=\"background-image: url('https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2022\/11\/sellhorn_circle_neu-32x0-c-default.png');\"><\/div>\n            <\/div>\n        <\/div>\n    \n                <\/div>\n    <\/div>\n  <a class=\"c-tease__link\" href=\"https:\/\/www.accounting-for-transparency.de\/de\/publications\/esrs-im-dax-wesentlichkeit-ubergangswahlrechte-und-freiwillige-transparenzmasnahmen\/\">\n  <span>Weiterlesen<\/span>\n  <svg>\n    <use xlink:href=\"#arrow-right-long\"><\/use>\n  <\/svg>\n<\/a>\n<\/article>\n                        <\/div>\n                                                                    \n                        \n                        <div class=\"swiper-slide trr-swiper__slide\">\n                            \n<article class=\"c-tease c-tease--pub\">\n  <h3 class=\"c-tease__title c-tease__title--pub\"><a href=\"https:\/\/www.accounting-for-transparency.de\/de\/publications\/no-165-targeting-transparency-early-evidence-on-mandatory-adoption-of-european-sustainability-reporting-standards\/\">No. 165: Targeting Transparency: Early Evidence on Mandatory Adoption of European Sustainability Reporting Standards<\/a><\/h3>\n    <div class=\"c-tease__row\">\n    <small class=\"c-tease__sub\">\n                    <span class=\"c-tease__time\">2024<\/span>\n                    <span>Working Paper<\/span>\n          <\/small>\n    <div class=\"c-tease__icons\">\n          <svg>\n        <use xlink:href=\"#paper\"><\/use>\n      <\/svg>\n            <\/div>\n  <\/div>\n  \n<div class=\"c-profile-group\">\n          \n    <div class=\"c-profile\" title=\"Charlotte Donau\">\n                      \n    \n    \n    \n                                    \n                                        \n        \n        <div class=\"c-img c-img--bg c-profile__img\"\n             style=\"--img-aspect: 1;\">\n            <div class=\"c-img__wrapper \">\n                <div class=\"c-img__full u-lazy\" data-background-image-set=\"url(https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2023\/06\/donau1-128x0-c-default.png) 1x\"><\/div>\n                <div class=\"c-img__placeholder\"\n                     style=\"background-image: url('https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2023\/06\/donau1-32x0-c-default.png');\"><\/div>\n            <\/div>\n        <\/div>\n    \n                <\/div>\n          \n    <div class=\"c-profile\" title=\"Katharina Hombach\">\n                      \n    \n    \n    \n                                    \n                                        \n        \n        <div class=\"c-img c-img--bg c-profile__img\"\n             style=\"--img-aspect: 1;\">\n            <div class=\"c-img__wrapper \">\n                <div class=\"c-img__full u-lazy\" data-background-image-set=\"url(https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2020\/05\/Hombach-128x0-c-default.png) 1x\"><\/div>\n                <div class=\"c-img__placeholder\"\n                     style=\"background-image: url('https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2020\/05\/Hombach-32x0-c-default.png');\"><\/div>\n            <\/div>\n        <\/div>\n    \n                <\/div>\n          \n    <div class=\"c-profile\" title=\"Inga Elise Meringdal\">\n                      \n    \n    \n    \n                                    \n                                        \n        \n        <div class=\"c-img c-img--bg c-profile__img\"\n             style=\"--img-aspect: 1;\">\n            <div class=\"c-img__wrapper \">\n                <div class=\"c-img__full u-lazy\" data-background-image-set=\"url(https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2022\/09\/meringdal-128x0-c-default.png) 1x\"><\/div>\n                <div class=\"c-img__placeholder\"\n                     style=\"background-image: url('https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2022\/09\/meringdal-32x0-c-default.png');\"><\/div>\n            <\/div>\n        <\/div>\n    \n                <\/div>\n          \n    <div class=\"c-profile\" title=\"Maximilian M\u00fcller\">\n                      \n    \n    \n    \n                                    \n                                        \n        \n        <div class=\"c-img c-img--bg c-profile__img\"\n             style=\"--img-aspect: 1;\">\n            <div class=\"c-img__wrapper \">\n                <div class=\"c-img__full u-lazy\" data-background-image-set=\"url(https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2022\/11\/mueller_neu-128x0-c-default.png) 1x\"><\/div>\n                <div class=\"c-img__placeholder\"\n                     style=\"background-image: url('https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2022\/11\/mueller_neu-32x0-c-default.png');\"><\/div>\n            <\/div>\n        <\/div>\n    \n                <\/div>\n          \n    <div class=\"c-profile\" title=\"Thorsten Sellhorn\">\n                      \n    \n    \n    \n                                    \n                                        \n        \n        <div class=\"c-img c-img--bg c-profile__img\"\n             style=\"--img-aspect: 1;\">\n            <div class=\"c-img__wrapper \">\n                <div class=\"c-img__full u-lazy\" data-background-image-set=\"url(https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2022\/11\/sellhorn_circle_neu-128x0-c-default.png) 1x\"><\/div>\n                <div class=\"c-img__placeholder\"\n                     style=\"background-image: url('https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2022\/11\/sellhorn_circle_neu-32x0-c-default.png');\"><\/div>\n            <\/div>\n        <\/div>\n    \n                <\/div>\n        \n                \n                            <div class=\"c-profile c-profile--counter\">\n      <span title=\"Victor Wagner\">&plus; 1<\/span>\n    <\/div>\n  <\/div>\n  <a class=\"c-tease__link\" href=\"https:\/\/www.accounting-for-transparency.de\/de\/publications\/no-165-targeting-transparency-early-evidence-on-mandatory-adoption-of-european-sustainability-reporting-standards\/\">\n  <span>Weiterlesen<\/span>\n  <svg>\n    <use xlink:href=\"#arrow-right-long\"><\/use>\n  <\/svg>\n<\/a>\n<\/article>\n                        <\/div>\n                                    <\/div>\n            <\/div>\n\n                            <div class=\"trr-swiper__controls c-slider__controls\">\n                    <button class=\"trr-swiper__button trr-swiper__button--prev c-slider__arrow\">\n                        <svg class=\"c-icon c-icon--arrow\">\n                            <use xlink:href=\"#chevron-left\"><\/use>\n                        <\/svg>\n                    <\/button>\n                    <div class=\"trr-swiper__scrollbar swiper-scrollbar\">\n                    <\/div>\n                    <button class=\"trr-swiper__button trr-swiper__button--next c-slider__arrow\">\n                        <svg class=\"c-icon c-icon--arrow\">\n                            <use xlink:href=\"#chevron-right\"><\/use>\n                        <\/svg>\n                    <\/button>\n                <\/div>\n                    <\/div>\n    <\/div>\n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-medium-font-size\"><strong>Kontakt zu den Forschenden:<\/strong><\/p>\n\n\n<div id=\"block_118804a76abee60b7ca266f972d1ef2f\" class=\"c-block c-block--relations\">\n\n            <div class=\"trr-swiper trr-swiper--block\" data-slider-options='{\"autoHeight\": true, \"breakpoints\": { \"1024\": { \"slidesPerView\": 2 } } }'>\n            <div class=\"swiper trr-swiper__container\">\n                <div class=\"swiper-wrapper trr-swiper__wrapper\">\n                                                                    \n                        \n                        <div class=\"swiper-slide trr-swiper__slide\">\n                            \n                                  \n<div class=\"c-person c-person--large c-person--large-alt\">\n  <p class=\"c-person__data c-person__data--large\">\n    <span class=\"c-person__name c-person__name--large\">Katharina Hombach<\/span>\n                                            <br>\n      <span>Goethe University Frankfurt<\/span>\n              <br>\n      <span class=\"u-color-primary\"><strong>Principal Investigator<\/strong><\/span>\n              <span class=\"c-person__project-links mt-1\">\n                                        \n                                        <a href=\"https:\/\/www.accounting-for-transparency.de\/de\/projects\/ambiguity-learning-and-the-diffusion-of-reporting-practices\/\" class=\"c-link c-link--letter c-link--letter-a\">\n        <span>A07<\/span>\n      <\/a>\n                                                    <\/span>\n              <span class=\"c-person__contact mt-2\">\n                              <span class=\"c-link c-link--has-icon\">\n                              <a href=\"mailto:hombach@wiwi.uni-frankfurt.de\">Write email<\/a>\n                              <svg>\n                <use xlink:href=\"#contact-email\"><\/use>\n              <\/svg>\n          <\/span>\n                                                          <span class=\"c-link c-link--has-icon\">\n                              <a href=\"https:\/\/www.wiwi.uni-frankfurt.de\/en\/departments-new\/accounting-sustainability-reporting\/team\/prof-dr-katharina-hombach\" target=\"_blank\">Website aufrufen<\/a>\n                              <svg>\n                <use xlink:href=\"#contact-url\"><\/use>\n              <\/svg>\n          <\/span>\n                        <\/span>\n      <\/p>\n          \n    \n                \n    \n    \n                                        \n        \n        <div class=\"c-img c-img--bg c-person__img c-person__img--large\"\n             style=\"\">\n            <div class=\"c-img__wrapper u-aspect u-aspect--1by1\">\n                <div class=\"c-img__full u-lazy\" data-background-image-set=\"url(https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2020\/05\/Hombach-120x0-c-default.png) 1x\"><\/div>\n                <div class=\"c-img__placeholder\"\n                     style=\"background-image: url('https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2020\/05\/Hombach-32x0-c-default.png'); filter: blur(0.125rem);\"><\/div>\n            <\/div>\n        <\/div>\n    \n\n  <svg class=\"c-person__graphic\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 365.034 63.24\">\n    <path d=\"M347.48 63.239L0 4.668l.085 58.571z\" fill=\"rgba(85,164,168,0.75)\"\/>\n    <path d=\"M149.68 63.239L365.033 0v63.239z\" fill=\"rgba(141,194,197,0.5)\"\/>\n    <path d=\"M347.485 63.24L.085 23.69v39.55z\" fill=\"rgba(199,226,227,0.85)\"\/>\n    <path d=\"M2.046 63.239l362.985-49.7v49.7H2.046z\" fill=\"rgba(141,194,197,0.5)\"\/>\n  <\/svg>\n<\/div>\n                        <\/div>\n                                                                    \n                        \n                        <div class=\"swiper-slide trr-swiper__slide\">\n                            \n                                  \n<div class=\"c-person c-person--large c-person--large-alt\">\n  <p class=\"c-person__data c-person__data--large\">\n    <span class=\"c-person__name c-person__name--large\">Maximilian M\u00fcller<\/span>\n                                            <br>\n      <span>University of Cologne<\/span>\n              <br>\n      <span class=\"u-color-primary\"><strong>Principal Investigator<\/strong><\/span>\n              <span class=\"c-person__project-links mt-1\">\n                                        \n                                        <a href=\"https:\/\/www.accounting-for-transparency.de\/de\/projects\/ambiguity-learning-and-the-diffusion-of-reporting-practices\/\" class=\"c-link c-link--letter c-link--letter-a\">\n        <span>A07<\/span>\n      <\/a>\n                                                    <\/span>\n              <span class=\"c-person__contact mt-2\">\n                              <span class=\"c-link c-link--has-icon\">\n                              <a href=\"mailto:maximilian.mueller@wiso.uni-koeln.de\">Write email<\/a>\n                              <svg>\n                <use xlink:href=\"#contact-email\"><\/use>\n              <\/svg>\n          <\/span>\n                                                          <span class=\"c-link c-link--has-icon\">\n                              <a href=\"https:\/\/wiso.uni-koeln.de\/en\/research\/professors\/professors-a-to-z\/prof-dr-maximilian-a-mueller\" target=\"_blank\">Website aufrufen<\/a>\n                              <svg>\n                <use xlink:href=\"#contact-url\"><\/use>\n              <\/svg>\n          <\/span>\n                        <\/span>\n      <\/p>\n          \n    \n                \n    \n    \n                                        \n        \n        <div class=\"c-img c-img--bg c-person__img c-person__img--large\"\n             style=\"\">\n            <div class=\"c-img__wrapper u-aspect u-aspect--1by1\">\n                <div class=\"c-img__full u-lazy\" data-background-image-set=\"url(https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2022\/11\/mueller_neu-120x0-c-default.png) 1x\"><\/div>\n                <div class=\"c-img__placeholder\"\n                     style=\"background-image: url('https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2022\/11\/mueller_neu-32x0-c-default.png'); filter: blur(0.125rem);\"><\/div>\n            <\/div>\n        <\/div>\n    \n\n  <svg class=\"c-person__graphic\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 365.034 63.24\">\n    <path d=\"M347.48 63.239L0 4.668l.085 58.571z\" fill=\"rgba(85,164,168,0.75)\"\/>\n    <path d=\"M149.68 63.239L365.033 0v63.239z\" fill=\"rgba(141,194,197,0.5)\"\/>\n    <path d=\"M347.485 63.24L.085 23.69v39.55z\" fill=\"rgba(199,226,227,0.85)\"\/>\n    <path d=\"M2.046 63.239l362.985-49.7v49.7H2.046z\" fill=\"rgba(141,194,197,0.5)\"\/>\n  <\/svg>\n<\/div>\n                        <\/div>\n                                                                    \n                        \n                        <div class=\"swiper-slide trr-swiper__slide\">\n                            \n                                  \n<div class=\"c-person c-person--large c-person--large-alt\">\n  <p class=\"c-person__data c-person__data--large\">\n    <span class=\"c-person__name c-person__name--large\">Thorsten Sellhorn<\/span>\n                                            <br>\n      <span>LMU Munich<\/span>\n              <br>\n      <span class=\"u-color-primary\"><strong>Local Spokesperson Munich<\/strong><\/span>\n              <span class=\"c-person__project-links mt-1\">\n                                        \n                                        <a href=\"https:\/\/www.accounting-for-transparency.de\/de\/projects\/real-effects-of-transparency\/\" class=\"c-link c-link--letter c-link--letter-b\">\n        <span>B04<\/span>\n      <\/a>\n                                                    <\/span>\n              <span class=\"c-person__contact mt-2\">\n                              <span class=\"c-link c-link--has-icon\">\n                              <a href=\"mailto:sellhorn@lmu.de\">Write email<\/a>\n                              <svg>\n                <use xlink:href=\"#contact-email\"><\/use>\n              <\/svg>\n          <\/span>\n                                                          <span class=\"c-link c-link--has-icon\">\n                              <a href=\"https:\/\/www.som.lmu.de\/en\/faculty\/people-overview\/contact-page\/thorsten-sellhorn-9229a19e.html\" target=\"_blank\">Website aufrufen<\/a>\n                              <svg>\n                <use xlink:href=\"#contact-url\"><\/use>\n              <\/svg>\n          <\/span>\n                        <\/span>\n      <\/p>\n          \n    \n                \n    \n    \n                                        \n        \n        <div class=\"c-img c-img--bg c-person__img c-person__img--large\"\n             style=\"\">\n            <div class=\"c-img__wrapper u-aspect u-aspect--1by1\">\n                <div class=\"c-img__full u-lazy\" data-background-image-set=\"url(https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2022\/11\/sellhorn_circle_neu-120x0-c-default.png) 1x\"><\/div>\n                <div class=\"c-img__placeholder\"\n                     style=\"background-image: url('https:\/\/www.accounting-for-transparency.de\/wp-content\/uploads\/2022\/11\/sellhorn_circle_neu-32x0-c-default.png'); filter: blur(0.125rem);\"><\/div>\n            <\/div>\n        <\/div>\n    \n\n  <svg class=\"c-person__graphic\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 365.034 63.24\">\n    <path d=\"M347.48 63.239L0 4.668l.085 58.571z\" fill=\"rgba(85,164,168,0.75)\"\/>\n    <path d=\"M149.68 63.239L365.033 0v63.239z\" fill=\"rgba(141,194,197,0.5)\"\/>\n    <path d=\"M347.485 63.24L.085 23.69v39.55z\" fill=\"rgba(199,226,227,0.85)\"\/>\n    <path d=\"M2.046 63.239l362.985-49.7v49.7H2.046z\" fill=\"rgba(141,194,197,0.5)\"\/>\n  <\/svg>\n<\/div>\n                        <\/div>\n                                    <\/div>\n            <\/div>\n\n                            <div class=\"trr-swiper__controls c-slider__controls\">\n                    <button class=\"trr-swiper__button trr-swiper__button--prev c-slider__arrow\">\n                        <svg class=\"c-icon c-icon--arrow\">\n                            <use xlink:href=\"#chevron-left\"><\/use>\n                        <\/svg>\n                    <\/button>\n                    <div class=\"trr-swiper__scrollbar swiper-scrollbar\">\n                    <\/div>\n                    <button class=\"trr-swiper__button trr-swiper__button--next c-slider__arrow\">\n                        <svg class=\"c-icon c-icon--arrow\">\n                            <use xlink:href=\"#chevron-right\"><\/use>\n                        <\/svg>\n                    <\/button>\n                <\/div>\n                    <\/div>\n    <\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:5%\"><\/div>\n<\/div>\n\n\n\n<p><\/p>\n<\/div><\/div>\n\n\n\n<p class=\"has-text-align-center has-large-font-size\"><\/p>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-medium-font-size\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Informationen f\u00fcr Regulierer<\/h2>\n\n\n\n<p style=\"font-size:25px\">Die CSRD zielt darauf ab, die Transparenz hinsichtlich der Nachhaltigkeit von Unternehmen zu erh\u00f6hen und dadurch Kapitaleinfl\u00fcsse in Richtung nachhaltigerer Investitionen zu lenken. Beschriebene Belege zur Umsetzung der CSRD durch Unternehmen sind ein wichtiger erster Schritt, um zu beurteilen, wie wirksam die Richtlinie bei der Erreichung dieses Ziels ist. Die Ergebnisse des TRR 266 deuten darauf hin, dass das Berichtsvolumen im Rahmen der CSRD zugenommen hat, heben aber auch erhebliche Unterschiede in Art und Weise, wie Unternehmen die neuen Berichtspflichten umsetzen, hervor. Mit unserer Forschung m\u00f6chten wir Unternehmen dabei unterst\u00fctzen, die Marktpraktiken im Bereich der Berichterstattung besser zu verstehen, um so einen Vergleich ihrer eigenen Berichterstattung zu erm\u00f6glichen. In unseren laufenden Projekten werden wir die <a href=\"https:\/\/www.srnav.com\/insights\/esrs-revisions:-impact-analysis\">aktuellen politischen Debatten weiterverfolgen<\/a> und unser <a href=\"https:\/\/papers.ssrn.com\/sol3\/papers.cfm?abstract_id=5010700\">Verst\u00e4ndnis f\u00fcr das Zusammenspiel zwischen regulatorischen Anforderungen und freiwilligen Anreizen f\u00fcr Unternehmen zur Berichterstattung vertiefen<\/a>.    <\/p>\n\n\n\n<p><a id=\"_msocom_2\"><\/a><\/p>\n\n\n\n<p style=\"font-size:25px\"><strong>Weitere Informationen auf diesen Seiten:<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-background has-medium-font-size has-custom-font-size wp-element-button\" href=\"https:\/\/www.accounting-for-transparency.de\/de\/esg-berichtspflichten-verschlanken-buerokratie-abbauen\/\" style=\"background-color:#1b8a8f\"><strong>Wie Regulierer Berichtspflichten verschlanken und B\u00fcrokratie reduzieren k\u00f6nnen<\/strong><\/a><\/div>\n<\/div>\n\n\n\n<p class=\"has-medium-font-size\"><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-background has-medium-font-size has-custom-font-size wp-element-button\" href=\"https:\/\/www.accounting-for-transparency.de\/de\/berichtsluecken-schliessen-manipulationen-greenwashing-vermeiden\/\" style=\"background-color:#1b8a8f\"><strong>Berichtsl\u00fccken schlie\u00dfen: Manipulationen &amp; Greenwashing vermeiden<\/strong><\/a><\/div>\n<\/div>\n\n\n\n<p class=\"has-medium-font-size\"><\/p>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Die 2023 eingef\u00fchrte Corporate Sustainability Reporting Directive (CSRD) verpflichtet Unternehmen in der EU, umfassend \u00fcber ihre Nachhaltigkeitsstrategie, Umwelt- und Sozialauswirkungen sowie \u00fcber ihre F\u00fchrungsstrukturen zu berichten. Sie ist seit 2024 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"tpl.gutenberg.php","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-24399","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Wie bewerten Unternehmen die CSRD \/ESRS?<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.accounting-for-transparency.de\/de\/wie-bewerten-unternehmen-die-crsd-esg-berichtsstandards-und-wie-setzen-sie-sie-um\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Wie bewerten Unternehmen die CSRD \/ESRS?\" \/>\n<meta property=\"og:description\" content=\"Die 2023 eingef\u00fchrte Corporate Sustainability Reporting Directive (CSRD) verpflichtet Unternehmen in der EU, umfassend \u00fcber ihre Nachhaltigkeitsstrategie, Umwelt- und Sozialauswirkungen sowie \u00fcber ihre F\u00fchrungsstrukturen zu berichten. 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