The European Commission’s proposal for the revised Non-Financial Reporting Directive (NFRD) – now Corporate Sustainability Reporting Directive (CSRD) – published yesterday lacks ambition and clarity. Only about 0.2% of EU-based companies are addressed, neither quantified comparable results nor incentives are considered. The definition of concrete standards is delegated to private entities. Including meaningful reporting standards such as the Common Good Balance Sheet would be key for success.
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Ich sah aus dem Fenster so für mich hin
und nicht zu denken das war mein Sinn.