CSRD-Lotsen

Regularien sinnvoll nutzen

Diese Abkürzungen sind versteckt:

DRSC – Deutsches Rechnungslegungs Standards Committee e.V.

DJSI – Dow Jones Sustainability Index

EMAS – Eco-Management and Audit Scheme

ESG – Environment Social Governance

CSRD – Corporate Susainability Reporting Directive

CSDDD – Corporate Sustainability Due Diligence Directive

LKSG – Lieferkettensorgfaltspflichtengesetz

EFRAG – European Financial Reporting Advisory Group

CDP – Carbon Disclosure Project

GRI – Global Reporting Initiative

DNK – Deutscher Nachhaltigkeitskodex

IFRS – International Financial Reporting Standard

ESRS VSME – European Sustainability Reporting Standard Voluntary Small and Medium Sized Enterprises

LSME – Listed SME

ESRS – European Sustainability Reporting Standard

NFRD – Non Financial Reporting Directive