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lazy_loading='disabled' id='' custom_class='' template_class='' element_template='' one_element_template='' av_element_hidden_in_editor='0' av_uid='av-2c29c3' sc_version='1.0' admin_preview_bg=''][\/av_image]\r\n\r\n[\/av_one_fifth][\/av_section]\n<div id='einstieg'  class='avia-section av-39icr6-0ab909f7a0f104aa83614c54bd0a960e main_color avia-section-default avia-no-border-styling  avia-builder-el-1  el_after_av_custom_layout  el_before_av_section  avia-bg-style-scroll container_wrap fullsize'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-2408'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-5nif36-3460e8144bcc9b91a950b505f5c9a011\">\n#top .hr.av-5nif36-3460e8144bcc9b91a950b505f5c9a011{\nmargin-top:30px;\nmargin-bottom:30px;\n}\n.hr.av-5nif36-3460e8144bcc9b91a950b505f5c9a011 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data-created_by=\"avia_inline_auto\" id=\"style-css-av-lfz69bgc-5d69dad56eefe960d30c47fb17ab1cc8\">\n#top .av_textblock_section.av-lfz69bgc-5d69dad56eefe960d30c47fb17ab1cc8 .avia_textblock{\ncolumn-count:2;\ncolumn-gap:5%;\n}\n\n@media only screen and (max-width: 767px){ \n#top .av_textblock_section.av-lfz69bgc-5d69dad56eefe960d30c47fb17ab1cc8 .avia_textblock{\ncolumn-count:1;\n}\n.av_textblock_section.av-lfz69bgc-5d69dad56eefe960d30c47fb17ab1cc8 .avia_textblock.av_multi_colums > p:first-child{\nmargin-top:0.85em;\n}\n}\n<\/style>\n<section  class='av_textblock_section av-lfz69bgc-5d69dad56eefe960d30c47fb17ab1cc8 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock av_multi_colums'  itemprop=\"text\" ><p>Die Gesch\u00e4ftswelt steht vor einer Welle des Wandels.<br \/>\nMit der Einf\u00fchrung von Konzepten wie der Corporate Sustainability Reporting Directive (CSRD), den Environmental, Social and Governance (ESG) Kriterien und den Sustainable Development Goals (SDGs) der Vereinten Nationen stehen Unternehmen vor neuen Herausforderungen.<\/p>\n<p>Besonders betroffen von diesen Ver\u00e4nderungen sind mittelst\u00e4ndische Unternehmen in \u00d6sterreich, die mehr als 249 Mitarbeiter besch\u00e4ftigen und\/oder eine Bilanzsumme von mehr als 43 Millionen Euro aufweisen.<br \/>\nWas diese \u00c4nderungen f\u00fcr Ihr Unternehmen bedeuten und wie HERZBLUAT Sie bei der Bew\u00e4ltigung dieser Herausforderungen unterst\u00fctzen kann, erfahren Sie im Folgenden.<\/p>\n<\/div><\/section><\/div>\n\n<\/div><\/div><\/div><!-- close content main div --><\/div><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lfz87ee0-05d6d5d575308ed7c92d3af40e540013\">\n.avia-section.av-lfz87ee0-05d6d5d575308ed7c92d3af40e540013 .av-parallax .av-parallax-inner{\nbackground-repeat:no-repeat;\nbackground-image:url(https:\/\/www.herzbluat.at\/wp-content\/uploads\/2023\/06\/2326-CSRD-ESG-SDGs-HERZBLUAT-1500x1000.webp);\nbackground-position:50% 50%;\nbackground-attachment:scroll;\n}\n<\/style>\n<div id='headline'  class='avia-section av-lfz87ee0-05d6d5d575308ed7c92d3af40e540013 main_color avia-section-default avia-no-border-styling  avia-builder-el-5  el_after_av_section  el_before_av_section  av-parallax-section avia-bg-style-parallax av-minimum-height av-minimum-height-75 av-height-75  container_wrap fullsize'  data-section-bg-repeat='no-repeat' data-av_minimum_height_pc='75' data-av_min_height_opt='75'><div class='av-parallax' data-avia-parallax-ratio='0.3' ><div class='av-parallax-inner main_color avia-full-stretch'><\/div><\/div><div class='container av-section-cont-open' ><div class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-2408'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lfz671n9-5303aea32e77b835aaa2d8b12d142f7f\">\n#top .av-special-heading.av-lfz671n9-5303aea32e77b835aaa2d8b12d142f7f{\npadding-bottom:10px;\ncolor:#ffffff;\n}\nbody .av-special-heading.av-lfz671n9-5303aea32e77b835aaa2d8b12d142f7f .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-lfz671n9-5303aea32e77b835aaa2d8b12d142f7f .special-heading-inner-border{\nborder-color:#ffffff;\n}\n.av-special-heading.av-lfz671n9-5303aea32e77b835aaa2d8b12d142f7f .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-lfz671n9-5303aea32e77b835aaa2d8b12d142f7f av-special-heading-h1 custom-color-heading blockquote modern-quote  avia-builder-el-6  avia-builder-el-no-sibling '><div class='av_custom_color av-subheading av-subheading_above'><p>Was kommt in den n\u00e4chsten 2 bis 5 Jahren auf \u00d6sterreichs Mittelstandsunternehmen mit mehr als 249 Mitarbeitern und\/oder mehr als 43 Millionen Euro Bilanzsumme zu?<br \/>\nUnd was kann HERZBLUAT konkret f\u00fcr sie tun?<\/p>\n<\/div><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >Wie wirken sich CSRD, ESG, SDG <span class='special_amp'>&amp;<\/span> Co. auf \u00d6sterreichs Unternehmen aus?<\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<\/div><\/div><\/div><!-- close content main div --><\/div><\/div><div id='inhalt'  class='avia-section av-y50i0i-7600f3c8c13c30ca419169defa642cf7 main_color avia-section-default avia-no-border-styling  avia-builder-el-7  el_after_av_section  el_before_av_section  avia-bg-style-scroll container_wrap fullsize'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-2408'><div class='entry-content-wrapper clearfix'>\n<div  class='flex_column av-wf19xu-0f645681e8cdcb924e257af21a207c9e av_one_full  avia-builder-el-8  el_before_av_one_half  avia-builder-el-first  first flex_column_div  '     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-ucklb6-99a4a1dcbbc1ea8f866271abefb748a2\">\n#top .av-special-heading.av-ucklb6-99a4a1dcbbc1ea8f866271abefb748a2{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-ucklb6-99a4a1dcbbc1ea8f866271abefb748a2 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-ucklb6-99a4a1dcbbc1ea8f866271abefb748a2 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-ucklb6-99a4a1dcbbc1ea8f866271abefb748a2 av-special-heading-h2  avia-builder-el-9  el_before_av_hr  avia-builder-el-first '><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >CSRD, ESG, SDG &#8211; was bedeuten diese Abk\u00fcrzungen? Wie betreffen sie uns?<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-10mtyy7-5863cdc5ed4da8ecdeaf853aec6b44a1\">\n#top .hr.hr-invisible.av-10mtyy7-5863cdc5ed4da8ecdeaf853aec6b44a1{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-10mtyy7-5863cdc5ed4da8ecdeaf853aec6b44a1 hr-invisible  avia-builder-el-10  el_after_av_heading  avia-builder-el-last '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><\/p><\/div><div  class='flex_column av-pvfepu-70ae44d62a17f675b9990aee99f3c8f0 av_one_half  avia-builder-el-11  el_after_av_one_full  el_before_av_one_half  first flex_column_div  column-top-margin'     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-ocflki-eb3ffdfbcf3b864d533fa9ef888fd7f0\">\n#top .av-special-heading.av-ocflki-eb3ffdfbcf3b864d533fa9ef888fd7f0{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-ocflki-eb3ffdfbcf3b864d533fa9ef888fd7f0 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-ocflki-eb3ffdfbcf3b864d533fa9ef888fd7f0 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-ocflki-eb3ffdfbcf3b864d533fa9ef888fd7f0 av-special-heading-h3  avia-builder-el-12  el_before_av_hr  avia-builder-el-first '><h3 class='av-special-heading-tag '  itemprop=\"headline\"  >CSRD: Eine neue \u00c4ra der Unternehmensberichterstattung<\/h3><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lfz9w1dh-f7a408bf5343f0102900014897644704\">\n#top .hr.hr-invisible.av-lfz9w1dh-f7a408bf5343f0102900014897644704{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-lfz9w1dh-f7a408bf5343f0102900014897644704 hr-invisible  avia-builder-el-13  el_after_av_heading  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-lhrn80yo-0450e6030d8abc6295b691c6b57d70a2 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Die CSRD ist eine Initiative der Europ\u00e4ischen Union mit dem Ziel, die Transparenz von Unternehmen in Bezug auf ihre Nachhaltigkeitsleistung zu verbessern [*1].<\/p>\n<p>Ab 2023 werden Unternehmen verpflichtet sein, \u00fcber ihre Nachhaltigkeitsleistung zu berichten, einschlie\u00dflich Informationen \u00fcber ihre Auswirkungen auf die Umwelt, soziale Aspekte und Corporate Governance.<br \/>\nDies bedeutet, dass Unternehmen ihre Gesch\u00e4ftsmodelle und -strategien \u00fcberdenken m\u00fcssen, um sicherzustellen, dass sie diesen neuen Anforderungen gerecht werden.<\/p>\n<\/div><\/section><\/p><\/div><div  class='flex_column av-loio0i-855314fc50b15b527e07edb00f223c8f av_one_half  avia-builder-el-15  el_after_av_one_half  el_before_av_one_half  flex_column_div  column-top-margin'     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-krywde-f1da48a22e90c5790b0a27fb0b9832f8\">\n#top .av-special-heading.av-krywde-f1da48a22e90c5790b0a27fb0b9832f8{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-krywde-f1da48a22e90c5790b0a27fb0b9832f8 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-krywde-f1da48a22e90c5790b0a27fb0b9832f8 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-krywde-f1da48a22e90c5790b0a27fb0b9832f8 av-special-heading-h3  avia-builder-el-16  el_before_av_hr  avia-builder-el-first '><h3 class='av-special-heading-tag '  itemprop=\"headline\"  >ESG: Ein neuer Standard f\u00fcr Gesch\u00e4ftspraktiken<\/h3><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-79wtte-17ba84c5a0c059553e73ade5c71a116e\">\n#top .hr.hr-invisible.av-79wtte-17ba84c5a0c059553e73ade5c71a116e{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-79wtte-17ba84c5a0c059553e73ade5c71a116e hr-invisible  avia-builder-el-17  el_after_av_heading  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-lfz8jtgg-c5c4a0934d0d6906071112ca4a645d6a '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>ESG-Kriterien sind ein weiterer wichtiger Faktor, der die Unternehmenslandschaft ver\u00e4ndert.<\/p>\n<p>Sie beziehen sich auf drei Schl\u00fcsselfaktoren zur Messung der Nachhaltigkeit und der sozialen Auswirkungen eines Unternehmens: Umwelt, Soziales und Unternehmensf\u00fchrung.<br \/>\nUnternehmen, die diese Kriterien in ihre Gesch\u00e4ftsmodelle und -strategien integrieren, k\u00f6nnen nicht nur ihre Nachhaltigkeitsleistung verbessern, sondern auch ihre Wettbewerbsf\u00e4higkeit st\u00e4rken.<\/p>\n<\/div><\/section><\/p><\/div><div  class='flex_column av-63wacj-cac87a38745fab5d52a9046b368dfece av_one_half  avia-builder-el-19  el_after_av_one_half  el_before_av_one_full  first flex_column_div  column-top-margin'     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-liskgqb0-50c00a96e00fc483d5e5de633e9cd9c8\">\n#top .av-special-heading.av-liskgqb0-50c00a96e00fc483d5e5de633e9cd9c8{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-liskgqb0-50c00a96e00fc483d5e5de633e9cd9c8 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-liskgqb0-50c00a96e00fc483d5e5de633e9cd9c8 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-liskgqb0-50c00a96e00fc483d5e5de633e9cd9c8 av-special-heading-h3  avia-builder-el-20  el_before_av_hr  avia-builder-el-first '><h3 class='av-special-heading-tag '  itemprop=\"headline\"  >SDGs: Globale Ziele f\u00fcr eine nachhaltige Zukunft<\/h3><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-4a5lqb-ee031d775bb4e7676fbf3b55cde46d29\">\n#top .hr.hr-invisible.av-4a5lqb-ee031d775bb4e7676fbf3b55cde46d29{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-4a5lqb-ee031d775bb4e7676fbf3b55cde46d29 hr-invisible  avia-builder-el-21  el_after_av_heading  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-liskidtn-1ea173d9fbbdeeb4e4761df13633b5b7 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Die SDGs sind 17 globale Ziele, die von den Vereinten Nationen zur F\u00f6rderung einer nachhaltigen Entwicklung festgelegt wurden [*2 ][*3].<\/p>\n<p>Sie decken ein breites Themenspektrum ab, darunter Armut, Hunger, Gesundheit, Bildung, Gleichstellung der Geschlechter, sauberes Wasser, saubere Energie, menschenw\u00fcrdige Arbeit, Industrie, Innovation, Infrastruktur, nachhaltige St\u00e4dte und Gemeinden, verantwortungsvoller Konsum und Produktion, Klimaschutz, Leben unter Wasser, Leben an Land, Frieden, Gerechtigkeit und starke Institutionen [*4] [*5].<\/p>\n<p>Unternehmen spielen bei der Erreichung dieser Ziele eine entscheidende Rolle und k\u00f6nnen erhebliche Vorteile erzielen, wenn sie diese in ihre Gesch\u00e4ftsstrategien integrieren.<\/p>\n<\/div><\/section><\/p><\/div><div  class='flex_column av-rbaxfc-eae8cc27ec79a4074a2096a6497d8b25 av_one_full  avia-builder-el-23  el_after_av_one_half  el_before_av_one_half  first flex_column_div  column-top-margin'     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-ljcyqghp-e3273fe369908e320c8c4ec825033cff\">\n#top .av-special-heading.av-ljcyqghp-e3273fe369908e320c8c4ec825033cff{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-ljcyqghp-e3273fe369908e320c8c4ec825033cff .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-ljcyqghp-e3273fe369908e320c8c4ec825033cff .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-ljcyqghp-e3273fe369908e320c8c4ec825033cff av-special-heading-h2  avia-builder-el-24  el_before_av_hr  avia-builder-el-first '><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >Informationspflichten zu Nachhaltigkeitsaspekten:<br \/>\nNeue Regelungen f\u00fcr Unternehmen.<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-2ihidk-79419722b5a12c7b6687c329928ea957\">\n#top .hr.hr-invisible.av-2ihidk-79419722b5a12c7b6687c329928ea957{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-2ihidk-79419722b5a12c7b6687c329928ea957 hr-invisible  avia-builder-el-25  el_after_av_heading  avia-builder-el-last '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><\/p><\/div><div  class='flex_column av-nmiu3c-8fd24cd177e0d823a4cf44e43e592644 av_one_half  avia-builder-el-26  el_after_av_one_full  el_before_av_one_half  first flex_column_div  column-top-margin'     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-ljcysx4d-f3940cd7d96804159c85a65df5ab4e1c\">\n#top .av-special-heading.av-ljcysx4d-f3940cd7d96804159c85a65df5ab4e1c{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-ljcysx4d-f3940cd7d96804159c85a65df5ab4e1c .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-ljcysx4d-f3940cd7d96804159c85a65df5ab4e1c .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-ljcysx4d-f3940cd7d96804159c85a65df5ab4e1c av-special-heading-h3  avia-builder-el-27  el_before_av_hr  avia-builder-el-first '><h3 class='av-special-heading-tag '  itemprop=\"headline\"  >Einf\u00fchrung der Richtlinie zur Nachhaltigkeitsberichterstattung von Unternehmen (CSRD)<\/h3><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-m2i5s8-70e5a623bea1e5f3ef87cea04c20255a\">\n#top .hr.hr-invisible.av-m2i5s8-70e5a623bea1e5f3ef87cea04c20255a{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-m2i5s8-70e5a623bea1e5f3ef87cea04c20255a hr-invisible  avia-builder-el-28  el_after_av_heading  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-ljcyv0zk-951e7389142b83b6c926fca461112074 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Am 14. Dezember 2022 wurde die Corporate Sustainability Reporting Directive (CSRD) im Amtsblatt der Europ\u00e4ischen Union ver\u00f6ffentlicht.<\/p>\n<p>Mit dieser Richtlinie soll die Vorreiterrolle der Europ\u00e4ischen Union bei der Setzung von Nachhaltigkeitsstandards gest\u00e4rkt werden.<br \/>\nSie erm\u00f6glicht die Harmonisierung von Nachhaltigkeitsdaten durch die Einf\u00fchrung von Standards f\u00fcr die Nachhaltigkeitsberichterstattung.<\/p>\n<\/div><\/section><\/p><\/div><div  class='flex_column av-l2xxtk-86d07ccd55704a28d6039407c13d9050 av_one_half  avia-builder-el-30  el_after_av_one_half  el_before_av_one_half  flex_column_div  column-top-margin'     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-ljcyvhlk-bca6cbae37e3a3db7639fc4b816e6c02\">\n#top .av-special-heading.av-ljcyvhlk-bca6cbae37e3a3db7639fc4b816e6c02{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-ljcyvhlk-bca6cbae37e3a3db7639fc4b816e6c02 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-ljcyvhlk-bca6cbae37e3a3db7639fc4b816e6c02 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-ljcyvhlk-bca6cbae37e3a3db7639fc4b816e6c02 av-special-heading-h3  avia-builder-el-31  el_before_av_hr  avia-builder-el-first '><h3 class='av-special-heading-tag '  itemprop=\"headline\"  >Neue Vorschriften und Anforderungen<\/h3><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-iyy660-f237bb33bcc82e2a86845bfd3ccfa6c7\">\n#top .hr.hr-invisible.av-iyy660-f237bb33bcc82e2a86845bfd3ccfa6c7{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-iyy660-f237bb33bcc82e2a86845bfd3ccfa6c7 hr-invisible  avia-builder-el-32  el_after_av_heading  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-ljcywhml-278051f9b73f10e9ebea0878df8271fb '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Die CSR-Richtlinie \u00e4ndert die bestehende Richtlinie zur nichtfinanziellen Berichterstattung von 2014 und f\u00fchrt detailliertere Berichtspflichten ein.<\/p>\n<p>Gro\u00dfe Unternehmen m\u00fcssen nun \u00fcber Themen wie Umweltrechte, soziale Rechte, Menschenrechte und Governance-Faktoren berichten.<br \/>\nDie CSR-Richtlinie legt einheitliche europ\u00e4ische Berichtsstandards fest und f\u00fchrt eine Pr\u00fcfpflicht f\u00fcr Nachhaltigkeitsberichte ein.<br \/>\nBei Nichteinhaltung drohen Sanktionen und der Verlust von Investitionen.<\/p>\n<\/div><\/section><\/p><\/div><div  class='flex_column av-h31wc8-44464f509733e6cfc3c0016211f5e02b av_one_half  avia-builder-el-34  el_after_av_one_half  el_before_av_one_half  first flex_column_div  column-top-margin'     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-ljcyx7xm-9fa9da7df7d6f0769ee5541e7a4600d1\">\n#top .av-special-heading.av-ljcyx7xm-9fa9da7df7d6f0769ee5541e7a4600d1{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-ljcyx7xm-9fa9da7df7d6f0769ee5541e7a4600d1 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-ljcyx7xm-9fa9da7df7d6f0769ee5541e7a4600d1 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-ljcyx7xm-9fa9da7df7d6f0769ee5541e7a4600d1 av-special-heading-h3  avia-builder-el-35  el_before_av_hr  avia-builder-el-first '><h3 class='av-special-heading-tag '  itemprop=\"headline\"  >Geltungsbereich der EU-Vorschriften<\/h3><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-1kuqew-b779b41b2ff42de5be59cdb6aee1b209\">\n#top .hr.hr-invisible.av-1kuqew-b779b41b2ff42de5be59cdb6aee1b209{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-1kuqew-b779b41b2ff42de5be59cdb6aee1b209 hr-invisible  avia-builder-el-36  el_after_av_heading  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-ljcyyla6-128cdaf5b682b87f7e18ddd74da076ff '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Die EU-Vorschriften gelten f\u00fcr alle gro\u00dfen Unternehmen und alle an geregelten M\u00e4rkten notierten Unternehmen mit Ausnahme von b\u00f6rsennotierten Kleinstunternehmen.<\/p>\n<p>Ein &#8222;gro\u00dfes Unternehmen&#8220; ist ein Unternehmen, das mindestens zwei der folgenden Kriterien \u00fcberschreitet:<br \/>\n&#8211; Nettoumsatzerl\u00f6se von 40 Mio. Euro,<br \/>\n&#8211; Bilanzsumme von 20 Mio. Euro,<br \/>\n&#8211; 250 Mitarbeiter im Jahresdurchschnitt.<\/p>\n<\/div><\/section><\/p><\/div><div  class='flex_column av-dtmczc-481fd00ae894347bc8ad7f76533649ef av_one_half  avia-builder-el-38  el_after_av_one_half  el_before_av_one_half  flex_column_div  column-top-margin'     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-ljcyyz4n-098b84dca14a323c67089721ab8e685e\">\n#top .av-special-heading.av-ljcyyz4n-098b84dca14a323c67089721ab8e685e{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-ljcyyz4n-098b84dca14a323c67089721ab8e685e .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-ljcyyz4n-098b84dca14a323c67089721ab8e685e .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-ljcyyz4n-098b84dca14a323c67089721ab8e685e av-special-heading-h3  avia-builder-el-39  el_before_av_hr  avia-builder-el-first '><h3 class='av-special-heading-tag '  itemprop=\"headline\"  >Berichterstattung \u00fcber unternehmensrelevante Nachhaltigkeitsthemen<\/h3><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-ckqpeg-e02b2d67381fa56629f54f3c35e2cce2\">\n#top .hr.hr-invisible.av-ckqpeg-e02b2d67381fa56629f54f3c35e2cce2{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-ckqpeg-e02b2d67381fa56629f54f3c35e2cce2 hr-invisible  avia-builder-el-40  el_after_av_heading  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-ljcyzq30-8d2e45bcb0aa3ae240c3e645f698abd7 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Die CSR-Richtlinie (CSRD) verlangt eine Erkl\u00e4rung, die alle Informationen enth\u00e4lt, die f\u00fcr das Verst\u00e4ndnis des Gesch\u00e4ftsverlaufs, des Gesch\u00e4ftsergebnisses, der Lage des Unternehmens sowie der Auswirkungen seiner T\u00e4tigkeit erforderlich sind.<\/p>\n<p>Dazu geh\u00f6rt auch die Offenlegung von Klima- und Umweltauswirkungen, sozialen Auswirkungen und Verantwortlichkeiten, klimabezogenen Risiken und finanziellen Unsicherheitsfaktoren.<\/p>\n<\/div><\/section><\/p><\/div><div  class='flex_column av-42vco-524035ff18db36a72a0df0d29cefc1c1 av_one_half  avia-builder-el-42  el_after_av_one_half  el_before_av_one_half  first flex_column_div  column-top-margin'     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-ljcz1jcv-87fc684879c10546ecb3233f4f8b81bb\">\n#top .av-special-heading.av-ljcz1jcv-87fc684879c10546ecb3233f4f8b81bb{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-ljcz1jcv-87fc684879c10546ecb3233f4f8b81bb .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-ljcz1jcv-87fc684879c10546ecb3233f4f8b81bb .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-ljcz1jcv-87fc684879c10546ecb3233f4f8b81bb av-special-heading-h3  avia-builder-el-43  el_before_av_hr  avia-builder-el-first '><h3 class='av-special-heading-tag '  itemprop=\"headline\"  >Pr\u00fcfung, Verifizierung und Standards<\/h3><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-9n51u0-08c6631bf5c5d57f4fb1c2c4a48d1072\">\n#top .hr.hr-invisible.av-9n51u0-08c6631bf5c5d57f4fb1c2c4a48d1072{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-9n51u0-08c6631bf5c5d57f4fb1c2c4a48d1072 hr-invisible  avia-builder-el-44  el_after_av_heading  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-ljcz4j6i-79723efbb6dcc48e49e7f128c362aadc '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Die Berichterstattung muss von einem akkreditierten unabh\u00e4ngigen Pr\u00fcfer oder Zertifizierer gepr\u00fcft werden.<\/p>\n<p>Die European Financial Reporting Advisory Group (EFRAG) hat bereits erste Standards zur Nachhaltigkeitsberichterstattung (ESRS) ver\u00f6ffentlicht.<\/p>\n<\/div><\/section><\/p><\/div><div  class='flex_column av-81xxqw-ef3550f9632683c20335121a9fe24e03 av_one_half  avia-builder-el-46  el_after_av_one_half  el_before_av_one_half  flex_column_div  column-top-margin'     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-ljcz9xiy-615bbc80414f12d893cc5f374d049d23\">\n#top .av-special-heading.av-ljcz9xiy-615bbc80414f12d893cc5f374d049d23{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-ljcz9xiy-615bbc80414f12d893cc5f374d049d23 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-ljcz9xiy-615bbc80414f12d893cc5f374d049d23 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-ljcz9xiy-615bbc80414f12d893cc5f374d049d23 av-special-heading-h3  avia-builder-el-47  el_before_av_hr  avia-builder-el-first '><h3 class='av-special-heading-tag '  itemprop=\"headline\"  >Format und Digitalisierung<\/h3><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-65d0ko-458d9ba746e0ce428bc22ab02bfd1464\">\n#top .hr.hr-invisible.av-65d0ko-458d9ba746e0ce428bc22ab02bfd1464{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-65d0ko-458d9ba746e0ce428bc22ab02bfd1464 hr-invisible  avia-builder-el-48  el_after_av_heading  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-ljczah7i-4a6c8f20afba8efd7e5dd3ea80ce7822 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Die geforderten Angaben sollen k\u00fcnftig im Lagebericht des Gesch\u00e4ftsberichts enthalten sein, der sp\u00e4testens vier Monate nach Ende des Gesch\u00e4ftsjahres zu ver\u00f6ffentlichen ist.<\/p>\n<p>Die Ver\u00f6ffentlichung soll in maschinenlesbarer Form erfolgen.<\/p>\n<\/div><\/section><\/p><\/div><div  class='flex_column av-4a016w-52d529aa0453bdbea97def00d5590aaf av_one_half  avia-builder-el-50  el_after_av_one_half  el_before_av_one_full  first flex_column_div  column-top-margin'     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-ljczbk9q-a907415cae1d37b8b2935db095d76f1f\">\n#top .av-special-heading.av-ljczbk9q-a907415cae1d37b8b2935db095d76f1f{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-ljczbk9q-a907415cae1d37b8b2935db095d76f1f .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-ljczbk9q-a907415cae1d37b8b2935db095d76f1f .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-ljczbk9q-a907415cae1d37b8b2935db095d76f1f av-special-heading-h3  avia-builder-el-51  el_before_av_hr  avia-builder-el-first '><h3 class='av-special-heading-tag '  itemprop=\"headline\"  >N\u00e4chste Schritte<\/h3><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-2iol08-5bbf590f559d65aaae24657b2ba2a2b0\">\n#top .hr.hr-invisible.av-2iol08-5bbf590f559d65aaae24657b2ba2a2b0{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-2iol08-5bbf590f559d65aaae24657b2ba2a2b0 hr-invisible  avia-builder-el-52  el_after_av_heading  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-ljczcle3-055eaa81da520cda69de3b5634d2b738 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Die Richtlinie tritt 20 Tage nach ihrer Ver\u00f6ffentlichung in Kraft und muss innerhalb von 18 Monaten in nationales Recht der Mitgliedstaaten umgesetzt werden.<br \/>\nEntsprechende Anpassungen sind vom \u00f6sterreichischen Gesetzgeber bis Mitte 2024 vorzunehmen.<\/p>\n<\/div><\/section><\/p><\/div><div  class='flex_column av-kvu0td-6433ae59c5a4a6c5be6ae2860bcc12b8 av_one_full  avia-builder-el-54  el_after_av_one_half  el_before_av_one_half  first flex_column_div  column-top-margin'     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lj2nbrrt-67631b7ddbf245d6eec4385cc42cd7de\">\n#top .av-special-heading.av-lj2nbrrt-67631b7ddbf245d6eec4385cc42cd7de{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-lj2nbrrt-67631b7ddbf245d6eec4385cc42cd7de .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-lj2nbrrt-67631b7ddbf245d6eec4385cc42cd7de .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-lj2nbrrt-67631b7ddbf245d6eec4385cc42cd7de av-special-heading-h2  avia-builder-el-55  el_before_av_hr  avia-builder-el-first '><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >Die Rolle von HERZBLUAT<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-j27735-946bf53f08ab0a1e9677d321bdf5d5fa\">\n#top .hr.hr-invisible.av-j27735-946bf53f08ab0a1e9677d321bdf5d5fa{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-j27735-946bf53f08ab0a1e9677d321bdf5d5fa hr-invisible  avia-builder-el-56  el_after_av_heading  avia-builder-el-last '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><\/p><\/div><div  class='flex_column av-i3owv5-0298f4253050a774cfe8213b56721992 av_one_half  avia-builder-el-57  el_after_av_one_full  el_before_av_one_half  first flex_column_div  column-top-margin'     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lj2nfxga-04524fb762da347bc6578f844315b7b3\">\n#top .av-special-heading.av-lj2nfxga-04524fb762da347bc6578f844315b7b3{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-lj2nfxga-04524fb762da347bc6578f844315b7b3 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-lj2nfxga-04524fb762da347bc6578f844315b7b3 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-lj2nfxga-04524fb762da347bc6578f844315b7b3 av-special-heading-h3  avia-builder-el-58  el_before_av_hr  avia-builder-el-first '><h3 class='av-special-heading-tag '  itemprop=\"headline\"  >Kombination <span class='special_amp'>&#8222;<\/span>Unternehmensberatung<span class='special_amp'>&#8220;<\/span> PLUS <span class='special_amp'>&#8222;<\/span>Marketing- <span class='special_amp'>&amp;<\/span> Werbeagentur<span class='special_amp'>&#8220;<\/span><\/h3><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-fzz7v5-a1b311a18f3a22b406f663d309ab1304\">\n#top .hr.hr-invisible.av-fzz7v5-a1b311a18f3a22b406f663d309ab1304{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-fzz7v5-a1b311a18f3a22b406f663d309ab1304 hr-invisible  avia-builder-el-59  el_after_av_heading  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-lj2nhn95-25c8d8d40445499d790b4042bd9690e2 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>In diesem sich schnell ver\u00e4ndernden Umfeld spielt HERZBLUAT als Kombination aus Unternehmensberatung, Marketing- und Werbeagentur eine entscheidende Rolle f\u00fcr Sie.<\/p>\n<p>Mit unserer Expertise in der Entwicklung radikaler, innovativer und nachhaltiger Strategien unterst\u00fctzen wir Unternehmen dabei, diesen neuen Anforderungen gerecht zu werden und ihre Nachhaltigkeitsperformance zu verbessern.<\/p>\n<\/div><\/section><\/p><\/div><div  class='flex_column av-dv0iht-b824746c0df11da29e93ceb8c79f24be av_one_half  avia-builder-el-61  el_after_av_one_half  el_before_av_one_half  flex_column_div  column-top-margin'     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lj2ni83n-e0a3ec9525113a7e283b42816a8fe48f\">\n#top .av-special-heading.av-lj2ni83n-e0a3ec9525113a7e283b42816a8fe48f{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-lj2ni83n-e0a3ec9525113a7e283b42816a8fe48f .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-lj2ni83n-e0a3ec9525113a7e283b42816a8fe48f .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-lj2ni83n-e0a3ec9525113a7e283b42816a8fe48f av-special-heading-h3  avia-builder-el-62  el_before_av_hr  avia-builder-el-first '><h3 class='av-special-heading-tag '  itemprop=\"headline\"  >Business Model, Transparenz und Glaubw\u00fcrdigkeit<\/h3><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-chk8zl-65e9188f09e227362ac7b005c802257b\">\n#top .hr.hr-invisible.av-chk8zl-65e9188f09e227362ac7b005c802257b{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-chk8zl-65e9188f09e227362ac7b005c802257b hr-invisible  avia-builder-el-63  el_after_av_heading  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-lj2njn9n-106aa5aa264bbf3a79b808e2da86283f '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Wir helfen Ihnen, Ihre Gesch\u00e4ftsmodelle und -strategien zu \u00fcberdenken, um sicherzustellen, dass sie den Anforderungen von CSRD, ESG-Kriterien und SDGs entsprechen.<\/p>\n<p>Wir unterst\u00fctzen Sie auch bei der Verbesserung Ihrer Nachhaltigkeitsberichterstattung, um die Transparenz und Glaubw\u00fcrdigkeit Ihres Unternehmens zu erh\u00f6hen.<\/p>\n<\/div><\/section><\/p><\/div><div  class='flex_column av-rpkb5-15e2b1eea9642d33964c374a3b570a09 av_one_half  avia-builder-el-65  el_after_av_one_half  el_before_av_one_half  first flex_column_div  column-top-margin'     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lj2nm27f-5b3293e3dd0aca163bf467cc2c774711\">\n#top .av-special-heading.av-lj2nm27f-5b3293e3dd0aca163bf467cc2c774711{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-lj2nm27f-5b3293e3dd0aca163bf467cc2c774711 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-lj2nm27f-5b3293e3dd0aca163bf467cc2c774711 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-lj2nm27f-5b3293e3dd0aca163bf467cc2c774711 av-special-heading-h3  avia-builder-el-66  el_before_av_hr  avia-builder-el-first '><h3 class='av-special-heading-tag '  itemprop=\"headline\"  >Innovation und Nachhaltigkeit<\/h3><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-63ni0x-d122db296b9ea9cd03fc846cfbd7adcf\">\n#top .hr.hr-invisible.av-63ni0x-d122db296b9ea9cd03fc846cfbd7adcf{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-63ni0x-d122db296b9ea9cd03fc846cfbd7adcf hr-invisible  avia-builder-el-67  el_after_av_heading  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-lj2nn1iv-afb89ddefa5c27b0f0cb8c6e18a49cdf '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>HERZBLUAT ber\u00e4t Sie bei der Entwicklung innovativer und nachhaltiger Produkte und Dienstleistungen, die sich nicht nur positiv auf Gesellschaft und Umwelt auswirken, sondern auch Ihre Wettbewerbsf\u00e4higkeit st\u00e4rken.<\/p>\n<p>Mit unseren Marketing- und Werbedienstleistungen st\u00e4rken wir Ihre Marke und unterst\u00fctzen Sie dabei, Ihre Nachhaltigkeitsleistungen wirkungsvoll zu kommunizieren.<\/p>\n<\/div><\/section><\/p><\/div><div  class='flex_column av-6xs8w2-17746988d692f67d37d77a8bc17accd9 av_one_half  avia-builder-el-69  el_after_av_one_half  el_before_av_one_full  flex_column_div  column-top-margin'     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lilovxb6-a6bcf8746af41fd815d7385bc7a1b009\">\n#top .av-special-heading.av-lilovxb6-a6bcf8746af41fd815d7385bc7a1b009{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-lilovxb6-a6bcf8746af41fd815d7385bc7a1b009 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-lilovxb6-a6bcf8746af41fd815d7385bc7a1b009 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-lilovxb6-a6bcf8746af41fd815d7385bc7a1b009 av-special-heading-h3  avia-builder-el-70  el_before_av_hr  avia-builder-el-first '><h3 class='av-special-heading-tag '  itemprop=\"headline\"  >HERZBLUAT Newsletter &#8211; Top informiert sein!<\/h3><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-6695vm-dfedf68e1550900126fa42ab5443ec3c\">\n#top .hr.hr-invisible.av-6695vm-dfedf68e1550900126fa42ab5443ec3c{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-6695vm-dfedf68e1550900126fa42ab5443ec3c hr-invisible  avia-builder-el-71  el_after_av_heading  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-lilp01n3-db4dce04a749b0c76a8d219255961a1e '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Melden Sie sich zu unserem Newsletter an und bekommen Sie die neuesten Hintergrund-Infos, Tipps, Tricks und Stories aus der Welt der Unternehmensberatung, der Marketingberatung und der Nachhaltigkeitsberatung direkt in Ihr Postfach. Schneller und bequemer geht&#8217;s nicht.<\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-3y6d0i-7126a536d69f412ba8a0bb649cb24907\">\n#top .hr.hr-invisible.av-3y6d0i-7126a536d69f412ba8a0bb649cb24907{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-3y6d0i-7126a536d69f412ba8a0bb649cb24907 hr-invisible  avia-builder-el-73  el_after_av_textblock  el_before_av_codeblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<\/p><\/div><div  class='flex_column av-bl57n-c39b6b30b7966a895bf6904388706400 av_one_full  avia-builder-el-75  el_after_av_one_half  avia-builder-el-last  first flex_column_div  column-top-margin'     ><section  class='av_textblock_section av-lisknb7z-a445b66ab3fb3f19736b1c5331944fcc '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Die Einf\u00fchrung von Konzepten wie CSRD, ESG-Kriterien und SDGs stellt Unternehmen vor neue Herausforderungen.<\/p>\n<p>Unternehmen m\u00fcssen ihre Gesch\u00e4ftsmodelle und Strategien \u00fcberdenken, um sicherzustellen, dass sie diesen neuen Anforderungen gerecht werden.<br \/>\nHERZBLUAT unterst\u00fctzt Ihr Unternehmen dabei, diese Herausforderungen zu meistern und ihre Nachhaltigkeitsperformance zu verbessern.<\/p>\n<\/div><\/section><\/div>\n\n<\/div><\/div><\/div><!-- close content main div --><\/div><\/div><div id='av_section_4'  class='avia-section av-2euj3m-6bd6d0780722d736207bea8b8c71e172 main_color avia-section-default avia-no-border-styling  avia-builder-el-77  el_after_av_section  avia-builder-el-last  avia-bg-style-scroll container_wrap fullsize'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-2408'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-4c4yhe-45056494e0f37422d8ef8409d0e88ed3\">\n#top .hr.av-4c4yhe-45056494e0f37422d8ef8409d0e88ed3{\nmargin-top:30px;\nmargin-bottom:30px;\n}\n.hr.av-4c4yhe-45056494e0f37422d8ef8409d0e88ed3 .hr-inner{\nwidth:90%;\nborder-color:#b6183d;\nmax-width:45%;\n}\n.hr.av-4c4yhe-45056494e0f37422d8ef8409d0e88ed3 .av-seperator-icon{\ncolor:#b6183d;\n}\n.hr.av-4c4yhe-45056494e0f37422d8ef8409d0e88ed3 .av-seperator-icon.avia-svg-icon svg:first-child{\nfill:#b6183d;\nstroke:#b6183d;\n}\n<\/style>\n<div  class='hr av-4c4yhe-45056494e0f37422d8ef8409d0e88ed3 hr-custom  avia-builder-el-78  el_before_av_four_fifth  avia-builder-el-first  hr-center hr-icon-yes'><span class='hr-inner inner-border-av-border-fat'><span class=\"hr-inner-style\"><\/span><\/span><span class='av-seperator-icon avia-iconfont avia-font-entypo-fontello' data-av_icon='\ue806' data-av_iconfont='entypo-fontello' ><\/span><span class='hr-inner inner-border-av-border-fat'><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div  class='flex_column av-4joy5e-81926f62ab62b2435cd5b769b5c652f4 av_four_fifth  avia-builder-el-79  el_after_av_hr  el_before_av_one_fifth  first flex_column_div  '     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-26he1u-90855dcdab2024e3ac83d190a045e6a4\">\n#top .av-special-heading.av-26he1u-90855dcdab2024e3ac83d190a045e6a4{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-26he1u-90855dcdab2024e3ac83d190a045e6a4 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-26he1u-90855dcdab2024e3ac83d190a045e6a4 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-26he1u-90855dcdab2024e3ac83d190a045e6a4 av-special-heading-h2  avia-builder-el-80  el_before_av_hr  avia-builder-el-first '><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >Sind Sie schon f\u00fcr die neuen Herausforderungen bereit?<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-35kgqa-d95de854314fa326399ef6a7effd520a\">\n#top .hr.hr-invisible.av-35kgqa-d95de854314fa326399ef6a7effd520a{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-35kgqa-d95de854314fa326399ef6a7effd520a hr-invisible  avia-builder-el-81  el_after_av_heading  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-lfz8uf3n-8165844d07bbdde5075572efdddf78e5 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Wenn Sie mehr dar\u00fcber erfahren m\u00f6chten, wie HERZBLUAT Sie bei der Bew\u00e4ltigung dieser Herausforderungen unterst\u00fctzen kann, kontaktieren Sie uns noch heute.<br \/>\n<strong>Wir freuen uns darauf, gemeinsam mit Ihnen eine nachhaltigere und erfolgreichere Zukunft f\u00fcr Ihr Unternehmen zu gestalten.<\/strong><\/p>\n<p>Sie erreichen uns <a href=\"tel:+436648197894\">telefonisch unter +43 664 81 97 894<\/a> oder per E-Mail an <a href=\"mailto:office@herzbluat.at\" target=\"_new\">office@herzbluat.at<\/a>.<\/p>\n<\/div><\/section><\/p><\/div><div  class='flex_column av-hpczlu-55970a6549786662b3914b94e86f67fb av_one_fifth  avia-builder-el-83  el_after_av_four_fifth  el_before_av_one_full  flex_column_div  '     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lfz89vwo-91b6575dc3b1ce51d5f6b1efc3a13d54\">\n.avia-image-container.av-lfz89vwo-91b6575dc3b1ce51d5f6b1efc3a13d54 img.avia_image{\nbox-shadow:none;\n}\n.avia-image-container.av-lfz89vwo-91b6575dc3b1ce51d5f6b1efc3a13d54 .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-lfz89vwo-91b6575dc3b1ce51d5f6b1efc3a13d54 av-styling- avia-align-left  avia-builder-el-84  el_before_av_hr  avia-builder-el-first '   itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><div class=\"avia-image-container-inner\"><div class=\"avia-image-overlay-wrap\"><img decoding=\"async\" loading=\"lazy\" class='wp-image-507 avia-img-lazy-loading-507 avia_image ' src=\"https:\/\/www.herzbluat.at\/wp-content\/uploads\/2019\/08\/Gregor-Wimmer-Marketing-Werbeagentur-Salzburg-Herzbluat-Meisterklasse-Marktkommunikation-Werbung-234x300.jpg\" alt='' title='Gregor-Wimmer-Marketing-Werbeagentur-Salzburg-Herzbluat-Meisterklasse-Marktkommunikation-Werbung'  height=\"300\" width=\"234\"  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/www.herzbluat.at\/wp-content\/uploads\/2019\/08\/Gregor-Wimmer-Marketing-Werbeagentur-Salzburg-Herzbluat-Meisterklasse-Marktkommunikation-Werbung-234x300.jpg 234w, https:\/\/www.herzbluat.at\/wp-content\/uploads\/2019\/08\/Gregor-Wimmer-Marketing-Werbeagentur-Salzburg-Herzbluat-Meisterklasse-Marktkommunikation-Werbung-550x705.jpg 550w, https:\/\/www.herzbluat.at\/wp-content\/uploads\/2019\/08\/Gregor-Wimmer-Marketing-Werbeagentur-Salzburg-Herzbluat-Meisterklasse-Marktkommunikation-Werbung-450x577.jpg 450w, https:\/\/www.herzbluat.at\/wp-content\/uploads\/2019\/08\/Gregor-Wimmer-Marketing-Werbeagentur-Salzburg-Herzbluat-Meisterklasse-Marktkommunikation-Werbung.jpg 600w\" sizes=\"auto, (max-width: 234px) 100vw, 234px\" \/><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-2p8rbm-61758b0f97c62188183fc3d9cc8f5fe9\">\n#top .hr.hr-invisible.av-2p8rbm-61758b0f97c62188183fc3d9cc8f5fe9{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-2p8rbm-61758b0f97c62188183fc3d9cc8f5fe9 hr-invisible  avia-builder-el-85  el_after_av_image  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-lfz8ck64-b977d8e03a35c558665ca93b26530efe '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p><strong>Dkkfm. Gregor Wimmer<\/strong><br \/>\nUnternehmensberater<br \/>\nMarketingfachmann<\/p>\n<p><a href=\"tel:+436648197894\">+43 664 81 97 894<\/a><br \/>\n<a href=\"mailto:office@herzbluat.at\">office@herzbluat.at<\/a><\/p>\n<\/div><\/section><\/p><\/div><div  class='flex_column av-4f8n9i-b4491e90af5e35c8cf06f23316764d80 av_one_full  avia-builder-el-87  el_after_av_one_fifth  el_before_av_hr  first flex_column_div  column-top-margin'     ><section  class='av_textblock_section av-9w9vq-eb00f817f07a6ae244102ceae6554e53 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p><em>Quellen:<\/em><br \/>\n<em> [*1]: <a href=\"https:\/\/www.wko.at\/service\/umwelt-energie\/Informationspflicht-ueber-Nachhaltigkeitsaspekte.html\" target=\"_blank\" rel=\"noopener\">Informationspflicht \u00fcber Nachhaltigkeitsaspekte<\/a><\/em><br \/>\n<em> [*2]: <a href=\"https:\/\/www.bmeia.gv.at\/ministerium\/aktuelles\/sustainable-development-goals-sdg\/\" target=\"_blank\" rel=\"noopener\">Sustainable Development Goals<\/a><\/em><br \/>\n<em> [*3]: <a href=\"https:\/\/www.bmbwf.gv.at\/Themen\/euint\/ikoop\/bikoop\/sdgs.html\" target=\"_blank\" rel=\"noopener\">SDGs<\/a><\/em><br \/>\n<em> [*4]: <a href=\"https:\/\/www.statistik.at\/services\/tools\/services\/indikatorensysteme\/sdgs\" target=\"_blank\" rel=\"noopener\">SDGs (Sustainable Development Goals and Indicators)<\/a><\/em><br \/>\n<em> [*5]: <a href=\"https:\/\/www.umweltbundesamt.at\/umweltthemen\/nachhaltigkeit\/17sdgs\" target=\"_blank\" rel=\"noopener\">17 Ziele f\u00fcr nachhaltige Entwicklung<\/a><\/em><\/p>\n<p>#Nachhaltigkeit #CSRD #ESG #SDGs #Gesch\u00e4ftsstrategie #Unternehmensstrategie #Unternehmensberatung #Marketing #Werbung #HERZBLUAT<\/p>\n<\/div><\/section><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-2vqt8y-59162841969c9b900fece4932bd390ad\">\n#top .hr.av-2vqt8y-59162841969c9b900fece4932bd390ad{\nmargin-top:30px;\nmargin-bottom:30px;\n}\n.hr.av-2vqt8y-59162841969c9b900fece4932bd390ad .hr-inner{\nwidth:90%;\nborder-color:#b6183d;\nmax-width:45%;\n}\n.hr.av-2vqt8y-59162841969c9b900fece4932bd390ad .av-seperator-icon{\ncolor:#b6183d;\n}\n.hr.av-2vqt8y-59162841969c9b900fece4932bd390ad .av-seperator-icon.avia-svg-icon svg:first-child{\nfill:#b6183d;\nstroke:#b6183d;\n}\n<\/style>\n<div  class='hr av-2vqt8y-59162841969c9b900fece4932bd390ad hr-custom  avia-builder-el-89  el_after_av_one_full  avia-builder-el-last  hr-center hr-icon-yes'><span class='hr-inner inner-border-av-border-fat'><span class=\"hr-inner-style\"><\/span><\/span><span class='av-seperator-icon avia-iconfont avia-font-entypo-fontello' data-av_icon='\ue806' data-av_iconfont='entypo-fontello' ><\/span><span class='hr-inner inner-border-av-border-fat'><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n\n","protected":false},"excerpt":{"rendered":"<p>The business world is facing a wave of change. With the introduction of concepts such as the Corporate Sustainability Reporting Directive (CSRD), the Environmental, Social and Governance (ESG) criteria and the Sustainable Development Goals (SDGs) of the United Nations, companies are facing new challenges. Particularly affected by these changes are medium-sized companies in Austria that employ more than 249 people and\/or have a balance sheet total of more than 43 million euros. Find out what these changes mean for your company and how HERZBLUAT can support you in meeting these challenges below.<\/p>","protected":false},"author":2,"featured_media":2409,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[552,379,378,553,380],"tags":[568,569,570,419,404,381,383,413,571,272],"class_list":["post-2408","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-esg-csr-nachhaltigkeit-und-verantwortung-strategie-und-beratung","category-marketing","category-unternehmensberatung","category-wachstums-marketing-und-werbeberatung","category-Werbeagentur","tag-csrd","tag-esg","tag-geschaeftsstrategie","tag-herzbluat","tag-marketing","tag-nachhaltigkeit","tag-sdgs","tag-unternehmensberatung","tag-unternehmensstrategie","tag-werbung"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.0 (Yoast SEO v27.6) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Zukunft der KMU in \u00d6sterreich: CSRD, ESG, SDG &amp; 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