{"id":6979,"date":"2024-01-06T18:06:41","date_gmt":"2024-01-06T17:06:41","guid":{"rendered":"http:\/\/travelsmartcampaign.org\/?post_type=policy-developments&#038;p=6979"},"modified":"2024-02-09T15:09:57","modified_gmt":"2024-02-09T14:09:57","slug":"corporate-sustainability-reporting-directive-csrd","status":"publish","type":"policy-developments","link":"https:\/\/travelsmartcampaign.org\/de\/policy-developments\/corporate-sustainability-reporting-directive-csrd\/","title":{"rendered":"Richtlinie zur Nachhaltigkeitsberichterstattung von Unternehmen (CSRD)"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Die Corporate Sustainability Reporting Directive (CSRD) der Europ\u00e4ischen Union (EU) verlangt von gro\u00dfen Unternehmen und b\u00f6rsennotierten Unternehmen, Informationen \u00fcber soziale und \u00f6kologische Risiken, denen sie ausgesetzt sind, sowie die Auswirkungen ihrer Aktivit\u00e4ten auf Mensch und Umwelt offenzulegen. Mit dieser Richtlinie werden die Meldevorschriften modernisiert und gest\u00e4rkt. <\/span><b>Erh\u00f6hung der Zahl der Unternehmen, die \u00fcber Nachhaltigkeit berichten m\u00fcssen, und Schaffung einer Kultur der Transparenz.<\/b><span style=\"font-weight: 400;\"> Unternehmen m\u00fcssen die neuen Regeln erstmals anwenden<strong> im Gesch\u00e4ftsjahr 2024<\/strong>, f\u00fcr im Jahr 2025 ver\u00f6ffentlichte Berichte. Im August 2023 genehmigt, m\u00fcssen Unternehmen, die der CSRD unterliegen, gem\u00e4\u00df berichten <strong>Europ\u00e4ische Standards zur Nachhaltigkeitsberichterstattung (ESRS)<\/strong>, und sie werden gepr\u00fcft. Die durch die Richtlinie zur nichtfinanziellen Berichterstattung eingef\u00fchrten Regeln bleiben in Kraft, bis Unternehmen die neuen Regeln der CSRD anwenden m\u00fcssen, und gelten f\u00fcr gro\u00dfe Unternehmen von \u00f6ffentlichem Interesse mit mehr als 500 Mitarbeitern.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Der Vorschlag ist Teil der umfassenderen Bem\u00fchungen der EU, eine nachhaltige und integrative wirtschaftliche Erholung und den \u00dcbergang zu einer nachhaltigeren und widerstandsf\u00e4higeren Wirtschaft zu erreichen. Durch die Verbesserung der Konsistenz und Zuverl\u00e4ssigkeit der Nachhaltigkeitsberichterstattung soll die neue Richtlinie Investoren, Organisationen der Zivilgesellschaft, Verbrauchern und anderen Interessengruppen helfen, fundierte Entscheidungen zu treffen und Unternehmen f\u00fcr ihre Leistung in den Bereichen Umwelt, Soziales und Corporate Governance (ESG) zur Rechenschaft zu ziehen.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Es gilt f\u00fcr alle gro\u00dfen Unternehmen in der EU, sowohl \u00f6ffentliche als auch private, etwa 50.000 Unternehmen. Es wird gesch\u00e4tzt, dass davon etwa 3.000 US-Unternehmen betroffen sein werden.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Die Richtlinie st\u00e4rkt die Berichterstattung \u00fcber Scope-3-Emissionskategorien, zu denen auch Gesch\u00e4ftsreisen geh\u00f6ren.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>The European Union&#8217;s (EU) Corporate Sustainability Reporting Directive (CSRD) requires large companies and listed companies to disclose information on social and environmental risks they face, as well as the impacts of their activities on people and the environment. This directive will modernise and strengthen the reporting rules, expanding the number of companies required to report [&hellip;]<\/p>\n","protected":false},"featured_media":7511,"template":"","policy-source":[141],"policy-type":[],"policy-tags":[150],"policy-category":[115],"class_list":["post-6979","policy-developments","type-policy-developments","status-publish","has-post-thumbnail","hentry","policy-source-european-commission","policy-tags-reporting","policy-category-european-union"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Corporate Sustainability Reporting Directive (CSRD) - Travel Smart Campaign<\/title>\n<meta name=\"robots\" content=\"noindex, follow\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Corporate Sustainability Reporting Directive (CSRD) - Travel Smart Campaign\" \/>\n<meta property=\"og:description\" content=\"The European Union&#8217;s (EU) Corporate Sustainability Reporting Directive (CSRD) requires large companies and listed companies to disclose information on social and environmental risks they face, as well as the impacts of their activities on people and the environment. 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