18.1 Externe Quellen#

 Europäische Kommission: Corporate sustainability reporting, Finance, Stand 2026.

https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company- reporting/corporate-sustainability-reporting_en  Richtlinie (EU) 2022/2464: Corporate Sustainability Reporting Directive (CSRD). https://eur- lex.europa.eu/eli/dir/2022/2464/oj/eng  Delegierte Verordnung (EU) 2023/2772: European Sustainability Reporting Standards (ESRS), Set 1. https://eur-lex.europa.eu/eli/reg_del/2023/2772/oj/eng  Richtlinie (EU) 2025/794: Stop-the-clock. https://eur-lex.europa.eu/eli/dir/2025/794/oj/eng  Richtlinie (EU) 2026/470: Omnibus-Änderungen zu CSRD/CSDDD.

https://eur-lex.europa.eu/eli/dir/2026/470/oj/eng  Rat der EU: Council signs off simplification of sustainability reporting and due diligence requirements, 24.02.2026. https://www.consilium.europa.eu/  Europäische Kommission: Commission seeks feedback on revised sustainability reporting standards, 06.05.2026. https://finance.ec.europa.eu/news/commission-seeks-feedback-revised- sustainability-reporting-standards-2026-05-06_en  EFRAG: IG 1 Materiality Assessment Implementation Guidance, Mai 2024.

https://www.efrag.org/sites/default/files/sites/webpublishing/SiteAssets/ IG%201%20Materiality%20Assessment_final.pdf  EFRAG: ESRS Implementation Guidance documents, IG 1-3, 2024.

https://www.efrag.org/en/projects/esrs-implementation-guidance-documents  Empfehlung (EU) 2025/1710: Voluntary sustainability reporting standard for SMEs (VSME).

https://eur-lex.europa.eu/eli/reco/2025/1710/oj/eng  CEAOB: Guidelines on limited assurance on sustainability reporting, 30.09.2024.

https://finance.ec.europa.eu/document/download/8ac2df18-2ae1-4bc7-9d87-a4a740e48f5e_en  Global Reporting Initiative: GRI Standards. https://www.globalreporting.org/standards/  EU-Taxonomie: Verordnung (EU) 2020/852. https://eur-lex.europa.eu/eli/reg/2020/852/oj/eng