

Nachhaltigkeits-Reporting führt nicht automatisch zu zukunftsfähigen Strategien und resilienten Geschäftsmodellen. Und auch nicht zwangsläufig zu mehr Nachhaltigkeit.
Bei vielen Unternehmen im Mittelstand steht die Vorbereitung auf die neuen Berichtspflichten der CSRD auf der Agenda. Es geht um die komplette Bandbreite an ESG Themen. Die 12 Standards der EU bzw. ESRS beinhalten rund 80 „Disclosure Requirements“ mit mehr als 1.000 Datenpunkten, von denen ca. 400 stets berichtet werden müssen.
Als Professor für strategische Unternehmensführung frage ich mich mit Blick auf die komplexen und umfassenden Offenlegungspflichten:
Wie kann der hohe Aufwand zur Vorbereitung und Umsetzung der CSRD genutzt werden, um ein Unternehmen auf eine innovative Art und Weise voranzubringen?
Antworten auf diese Frage finden Sie in meinem aktuellen Beitrag in der Zeitschrift RETHINKING FINANCE.
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