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The European Commission’s draft of the new Corporate Sustainability Reporting Directive (CSRD) is intended to extend … European sustainability reporting standards to cover all companies falling under the scope of the directive. Based on a … formulates proposals for the design of these standards in order to improve company reporting on environmental topics. In …
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In Deutschland wurden die Emissionsberechtigungen (EB, EUA) für die erste Handels-periode (HP 1) 2005-2007 vollständig gratis zugeteilt. In HP 2 (2008-2012) werden jährlich 40 Millionen Emissionsberechtigungen veräußert (§ 19 ZuG 2012). Nachdem die EB anfänglich durch die...
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