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) [...]