Sustainability reporting: Non-financial reporting by companies
The requirements for corporate sustainability reporting have changed significantly in recent years. With the introduction of the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS), companies must increasingly report on their environmental, social and governance performance. Who is obliged to report under the CSRD, how small and medium-sized enterprises (SMEs) can report voluntarily in accordance with the "Voluntary Standards for Non-Listed Small and Medium-sized Enterprises" (ESRS VSME) and what advantages this has for various stakeholders.







































































































