Quellen und Anschlussstellen#

CSRD / Corporate Sustainability Reporting, European Commission: https://finance.ec.europa.eu/financial- markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en EU Taxonomy for sustainable activities, European Commission: https://finance.ec.europa.eu/sustainable- finance/tools-and-standards/eu-taxonomy-sustainable-activities_en Corporate Sustainability Due Diligence, European Commission: https://commission.europa.eu/topics/business- and-industry/doing-business-eu/sustainability-due-diligence-responsible-business/corporate-sustainability-due- diligence_en Ecodesign for Sustainable Products Regulation / Digital Product Passport, European Commission:

https://environment.ec.europa.eu/strategy/circular-economy/ecodesign-sustainable-products-regulation_en EBA Guidelines on the management of ESG risks:

https://www.eba.europa.eu/activities/single-rulebook/regulatory-activities/sustainable-finance/guidelines- management-esg-risks Buchanker und interne Referenzen • Teil VII, Kapitel 44.5: Bilanz, CapEx, Opex und Finanzkommunikation nach Wirkung.

• Teil IX, Kapitel 59: Kapitalmärkte und Fonds.

• Teil V, Kapitel 31-35: WÖk-IDs, Scorecards, T-SROI und digitale Produktpässe.

• Teil VI: WStG, WUStG, Wirkungshaushalt und Wirkungsrat.