Inhaltsverzeichnis
Vorwort ................................................................................................................................................... 2 Inhaltsverzeichnis .................................................................................................................................... 4 1 . Management Summary ...................................................................................................................... 5 2 . Einleitung ............................................................................................................................................ 8 2.1 Allgemeiner Überblick ................................................................................................................ 8 2.2 Non-Financial Reporting Directive | NFRD ( 2014 )...................................................................... 9 2.3 Pariser Klimaabkommen ( 2015 ) ................................................................................................. 9 2.4 Sonderregelung „ Treibhausgasminderungsquote “ ( THG-Quote ) .............................................. 9 2.5 Sustainable Development Goals | SDG ( 2016 )......................................................................... 10 2.6 CSR-Richtlinie-Umsetzungsgesetz | CSR-RUG ( 2017 )............................................................... 10 2.7 European Green Deal ( 2019 ) .................................................................................................... 10 2.8 Sustainable Finance Disclosure Regulation | SFDR ( 2019 )....................................................... 11 2.9 Regulatory Technical Standards | RTS ( 2020 ) .......................................................................... 12 2.10 Leitfaden für Kreditgeber ( 2020 ).............................................................................................. 12 2.11 Corporate Sustainability Reporting Directive | CSRD ( 2020 ) ................................................... 13 2.12 International Sustainability Standards Board | ISSB ( 2021 )..................................................... 14 2.13 European Sustainability Reporting Standards | ESRS ( 2024 ) ................................................... 15 2.14 Lieferkettensorgfaltspflichtengesetz | LkSG ( 2023 )................................................................. 15
3 Methodik .......................................................................................................................................... 16 3.1 Methodischer Ansatz ................................................................................................................ 16 3.2 Objekte der Untersuchung ....................................................................................................... 16 3.3 Gegenstand der Untersuchung ................................................................................................ 18 3.3.1 Allgemeines .................................................................................................................... 18 3.3.2 Informationsquellen der Inhaltsanalyse ........................................................................ 18
3.4 Kodierung / Codebuch , Kategoriensystem und Qualität der Messung ...................................... 21
4 Ergebnisse der Studie ....................................................................................................................... 22 4.1 Berichtsstandards und Materialitätsanalysen .......................................................................... 22 4.2 Environment ............................................................................................................................. 25 4.3 Social 28 4.4 Governance .............................................................................................................................. 28 4.5 Organisatorische Verankerung ................................................................................................. 29 5 Fazit .................................................................................................................................................. 31 Anhang : Ergänzende Auswertungen ..................................................................................................... 33 Abkürzungsverzeichnis .......................................................................................................................... 35 Abbildungsverzeichnis ........................................................................................................................... 36
ESG-Regelungen in der Praxis © 2024 goetzpartners , Macromedia Seite 4