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Einleitung Die EU-Richtlinie zur Nachhaltigkeitsberichterstattung (Richtlinie (EU) 2022/2464, Corporate Sustainability Reporting Directive, CSRD) verpflichtet Unternehmen, die in den Anwendungsbereich der Richtlinie fallen, einen Nachhaltigkeitsbericht nach den European Sustainability Reporting Standards (ESRS) zu erstellen. Damit endet die Berichtspflicht der Unternehmen jedoch nicht. Unternehmen müssen zusätzlich einen Bericht nach der EU-Taxonomie-Verordnung [...]

Seit 2014 setzen Automobilhersteller auf den Self Assessment Questionnaire (SAQ), ein Prüfverfahren zur Qualifizierung von Zulieferern der Automobilindustrie.  Der SAQ wurde von Drive Sustainability entwickelt, einer Partnerschaft von 16 Automobilherstellern, darunter Branchengrößen wie BMW Group, Daimler Trucks, Ford, Honda, Jaguar Land Rover, Mercedes-Benz, Scania, Toyota, Volkswagen Group, Volvo Group [...]

“Dieselgate” is not over, and Technical Compliance is more important than ever as the recent USD 1.7 billion agreement in principle (Agreement) between the U.S. diesel engine manufacturer Cummins Inc. (Cummins) and the U.S. Department of Justice (DOJ) demonstrates. The Facts On December 22, 2023, the DOJ announced an [...]

The Members of the European Parliament (MEPs) have approved the delayed adoption of sector-specific European Sustainability Reporting Standards (ESRS) and those for non-EU companies under the Corporate Sustainability Reporting Directive (CSRD). The EU Commission is now expected to adopt the sector-specific reporting standards by June 2026. Sector-specific ESRS will [...]

The Corporate Sustainability Reporting Directive (CSRD, Directive 2022/2464/EU) is a landmark regulation that aims to improve the transparency and comparability of sustainability reporting in the European Union (EU). By amending the Accounting Directive (AD, Directive 2013/34/EU, already amended by the Non-Financial Reporting Directive (NFRD, Directive 2014/95/EU)), it extends the [...]

Internal Investigations Internal investigations, a cornerstone of robust organizational management, have become a standard practice in all well-managed companies. They are required in order to comply with avoid future wrongdoing and keep a good reputation. Conducting an effective investigation can be challenging and companies who do not want to [...]

“Dieses standardisierte Instrument soll es KMU ermöglichen, ihre Ziele zu erreichen, den Bedürfnissen des Marktes entsprechen sowie die Marktakzeptanz der Standards sicherstellen.” Elisa Bevilacqua, Senior Technical Manager für Nachhaltigkeit bei EFRAG am 28. November 2023   Hintergrund und Entwicklung Die EFRAG Sustainability Reporting Technical Expert Group (EFRAG SR TEG) [...]