On 10 July 2025, the Federal Ministry of Justice presented a revised draft bill for the implementation of Directive (EU) 2022/2464 (Corporate Sustainability Reporting Directive – “CSRD”) as amended by ...
A significant wave of economic and regulatory transformation looms over the business sector as the European Union implements the Corporate Sustainability Reporting Directive (CSRD), marking a ...
The initial CSRD reporting discrepancies hinder comparison. Despite that, we derive several highpoints, for example, some corporates found materiality in all ESRS topics, while none of the banks did.
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