Lautermann, Christian; Hoffmann, Esther; Young, Carla; … - Deutschland / Umweltbundesamt - 2020
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 …