{"id":13274,"date":"2023-07-19T16:29:33","date_gmt":"2023-07-19T16:29:33","guid":{"rendered":"https:\/\/nurbaute.de\/?post_type=trend&#038;p=13274"},"modified":"2026-02-11T09:53:49","modified_gmt":"2026-02-11T09:53:49","slug":"erweiterung-der-csr-berichterstattung-csrd-und-die-doppelte-wesentlichkeit","status":"publish","type":"trend","link":"https:\/\/nurbaute.de\/en\/trend\/erweiterung-der-csr-berichterstattung-csrd-und-die-doppelte-wesentlichkeit\/","title":{"rendered":"Erweiterung der CSR-Berichterstattung:"},"excerpt":{"rendered":"<p>Um die bisherige Nachhaltigkeitsberichterstattung zu verbessern, trat am 05.01.2023 die Corporate Sustainability Reporting Directive (CSRD) in Kraft. Die zuvor g\u00fcltige Non-Financial Reporting Directive (NFRD) war l\u00fcckenhaft und zeigte Defizite in Transparenz und Tiefe, so die Resultate von Studien des \u2060Umweltbundesamtes [1] und des\u00a0RECHNUNGSLEGUNGS STANDARDS COMMITTEE E.V.<\/p>\n","protected":false},"featured_media":24053,"parent":0,"template":"","class_list":["post-13274","trend","type-trend","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/nurbaute.de\/en\/wp-json\/wp\/v2\/trend\/13274","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/nurbaute.de\/en\/wp-json\/wp\/v2\/trend"}],"about":[{"href":"https:\/\/nurbaute.de\/en\/wp-json\/wp\/v2\/types\/trend"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/nurbaute.de\/en\/wp-json\/wp\/v2\/media\/24053"}],"wp:attachment":[{"href":"https:\/\/nurbaute.de\/en\/wp-json\/wp\/v2\/media?parent=13274"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}