HV-Magazin: A guide through the ESRS jungle

There are still many unanswered questions regarding the implementation of the European Sustainability Reporting Standards. In her article for the HV-Magazin, Dr. Uta-Bettina von Altenbockum, Head of Press and Sustainability, presents the ESRS guide published by Deutsches Aktieninstitut on August 1, 2024. The guide addresses four important questions regarding dual materiality, the scope of reporting, definitions of terms and the internal control system for sustainability reporting. The companies that contributed to the guide share their initial experiences and tips on how to deal with the challenges posed by these issues. 

HV-Magazin o3/2024