{"id":10773,"date":"2023-11-17T09:31:47","date_gmt":"2023-11-17T08:31:47","guid":{"rendered":"https:\/\/cubeconcepts.de\/?page_id=10773"},"modified":"2026-03-24T09:12:27","modified_gmt":"2026-03-24T08:12:27","slug":"csrd-reporting-obligation-climate-plans","status":"publish","type":"page","link":"https:\/\/cubeconcepts.de\/en\/energierecht\/csrd-berichtspflicht-klimaplaene\/","title":{"rendered":"CSRD reporting obligation &amp; climate plans"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"10773\" class=\"elementor elementor-10773\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-29f4d77b elementor-section-full_width elementor-section-height-min-height elementor-section-height-default elementor-section-items-middle\" data-id=\"29f4d77b\" data-element_type=\"section\" data-e-type=\"section\" 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elementor-element-2969c792 elementor-section-height-min-height elementor-section-items-stretch elementor-section-content-middle elementor-section-boxed elementor-section-height-default\" data-id=\"2969c792\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-a19d9b3\" data-id=\"a19d9b3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2bd7501e elementor-widget elementor-widget-heading\" data-id=\"2bd7501e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">CSRD-Berichtspflicht &amp; Klimapl\u00e4ne<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-162b8377 elementor-widget elementor-widget-heading\" data-id=\"162b8377\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">New challenges for companies<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-65ae3cc5\" data-id=\"65ae3cc5\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2ce128db elementor-icon-list--layout-traditional elementor-list-item-link-full_width 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35.515,44.25C30.375,47.243 25.222,50.214 20.091,53.192C14.951,56.175 9.829,59.161 4.684,62.145C2.118,63.633 0.001,62.419 0,59.426\" style=\"fill:white;fill-rule:nonzero;\"><\/path>        <\/g>        <g transform=\"matrix(1,0,0,1,203.375,258.411)\">            <path d=\"M0,59.654C-0.003,53.682 -0.004,47.69 -0.009,41.713C-0.013,35.721 -0.012,29.743 -0.009,23.756C-0.008,20.778 2.102,17.064 4.682,15.548C9.832,12.521 14.99,9.468 20.141,6.443C25.305,3.411 30.449,0.353 35.618,-2.691C38.187,-4.204 40.303,-2.987 40.302,0.007C40.299,6.02 40.289,12.027 40.285,18.034C40.28,24.047 40.279,30.054 40.276,36.067C40.275,39.08 38.144,42.785 35.577,44.29C30.424,47.312 25.281,50.322 20.126,53.339C14.984,56.349 9.843,59.352 4.693,62.358C2.122,63.858 0.002,62.652 0,59.654\" style=\"fill:rgb(126,186,40);fill-rule:nonzero;\"><\/path>        <\/g>        <g transform=\"matrix(1,0,0,1,156.841,340.339)\">            <path d=\"M0,59.242C-0.015,53.285 -0.022,47.328 -0.035,41.387C-0.049,35.43 -0.056,29.473 -0.07,23.532C-0.078,20.554 2.012,16.889 4.586,15.384C9.724,12.377 14.866,9.356 20.019,6.345C25.154,3.344 30.316,0.338 35.452,-2.673C38.037,-4.189 40.14,-2.968 40.144,0.03C40.153,6.007 40.149,11.979 40.154,17.971C40.158,23.948 40.168,29.921 40.171,35.897C40.173,38.891 38.083,42.54 35.507,44.04C30.371,47.031 25.222,50.01 20.091,52.988C14.951,55.971 9.822,58.955 4.684,61.94C2.119,63.431 0.007,62.205 0,59.242\" style=\"fill:white;fill-rule:nonzero;\"><\/path>        <\/g>    <\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">CSRD- &amp; ESG-Transparenz gewinnen an Bedeutung <\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" xmlns:serif=\"http:\/\/www.serif.com\/\" width=\"100%\" height=\"100%\" viewbox=\"0 0 880 880\" 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style=\"fill:rgb(126,186,40);fill-rule:nonzero;\"><\/path>        <\/g>        <g transform=\"matrix(1,0,0,1,156.841,340.339)\">            <path d=\"M0,59.242C-0.015,53.285 -0.022,47.328 -0.035,41.387C-0.049,35.43 -0.056,29.473 -0.07,23.532C-0.078,20.554 2.012,16.889 4.586,15.384C9.724,12.377 14.866,9.356 20.019,6.345C25.154,3.344 30.316,0.338 35.452,-2.673C38.037,-4.189 40.14,-2.968 40.144,0.03C40.153,6.007 40.149,11.979 40.154,17.971C40.158,23.948 40.168,29.921 40.171,35.897C40.173,38.891 38.083,42.54 35.507,44.04C30.371,47.031 25.222,50.01 20.091,52.988C14.951,55.971 9.822,58.955 4.684,61.94C2.119,63.431 0.007,62.205 0,59.242\" style=\"fill:white;fill-rule:nonzero;\"><\/path>        <\/g>    <\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Nichtbeachtung hat gro\u00dfe wirtschaftliche &amp; rechtliche Folgen <\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6362b03c elementor-widget elementor-widget-button\" data-id=\"6362b03c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/cubeconcepts.de\/en\/company\/contact\/project-inquiry\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Project request<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3bc2290f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3bc2290f\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6299c41c\" data-id=\"6299c41c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-430f9589 elementor-widget elementor-widget-breadcrumbs\" data-id=\"430f9589\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"breadcrumbs.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p id=\"breadcrumbs\"><span><span><a href=\"https:\/\/cubeconcepts.de\/en\/\">Home page<\/a><\/span><\/span><\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-28c7b0e5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"28c7b0e5\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-225e9368\" data-id=\"225e9368\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7b7dcbd8 elementor-widget elementor-widget-text-editor\" data-id=\"7b7dcbd8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Alle Aspekte, die die <strong>CSRD reporting obligation<\/strong> mit sich bringt, durchdringen zusehend alle Wirtschaftst\u00e4tigkeiten durch den &#8220;Trickle-down-Effekt&#8221;. Nur noch kleine Unternehmen kommen <b>without own climate plans<\/b>, <b>Environmental or ESG strategies<\/b> as long as they are not a supplier or do not rely on corporate loans. However, reporting standards are also being developed for them, some of which will be mandatory from 2028 at the latest. Listed SMEs will then have to <a href=\"https:\/\/cubeconcepts.de\/en\/lsme-and-vsme-sustainability-reports-for-smes\/\">LSME reports<\/a> and non-capital-market-oriented companies can publish VSME sustainability reports.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2d22d09f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2d22d09f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-431c8ea\" data-id=\"431c8ea\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-15845279 elementor-widget elementor-widget-spacer\" data-id=\"15845279\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fd6e294 elementor-section-content-middle elementor-reverse-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fd6e294\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-20a54faf\" data-id=\"20a54faf\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-16903e4a elementor-widget elementor-widget-heading\" data-id=\"16903e4a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">CSRD reporting obligation<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-699197ac elementor-widget elementor-widget-text-editor\" data-id=\"699197ac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Die CSRD-Berichtspflicht sollte eigentlich auf KMUs ab 2024 erweitert werden. Sie ist ein Teil des EU-Gesetzespakets &#8220;Nachhaltige Finanzen&#8221; und zielt darauf ab, die Transparenz und Vergleichbarkeit von Nachhaltigkeitsberichten zu erh\u00f6hen. Betroffen Unternehmen<b> mit mehr als 1.000 Mitarbeitenden <\/b>and a<b> Jahresumsatz von \u00fcber 450 Mio. \u20ac<\/b>. The reports must cover environmental aspects, social responsibility, human rights and governance. New content for CSRD reports includes <a href=\"https:\/\/cubeconcepts.de\/en\/the-eu-taxonomy\/\">Taxonomy<\/a>business model, <a href=\"https:\/\/cubeconcepts.de\/en\/energy-law\/supply-chain-law\/\">Supply chains<\/a>targets, performance indicators and more. Reports must be included in the management report, audited by independent service providers and should meet the <a href=\"https:\/\/cubeconcepts.de\/en\/tcfd-reporting\/\">TCFD<\/a>-Standards entsprechen. Sp\u00e4testens mit dem <strong>Gesch\u00e4ftsjahr 2027<\/strong> startet die Berichtspflicht in Deutschland und f\u00fcr Mutterunternehmen au\u00dferhalb der EU unterliegen ab 2029.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7d49220 elementor-widget elementor-widget-button\" data-id=\"7d49220\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/cubeconcepts.de\/en\/csrdr-reporting-obligation-for-companies-tightened-from-2024\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">More about CSRD<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-7db0c337\" data-id=\"7db0c337\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ad97815 elementor-widget elementor-widget-image\" data-id=\"ad97815\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"534\" src=\"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/06\/pexels-mikael-blomkvist-6476254-1024x683.jpg\" class=\"attachment-large size-large wp-image-7795\" alt=\"CSRD mandatory reporting\" srcset=\"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/06\/pexels-mikael-blomkvist-6476254-1024x683.jpg 1024w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/06\/pexels-mikael-blomkvist-6476254-300x200.jpg 300w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/06\/pexels-mikael-blomkvist-6476254-768x512.jpg 768w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/06\/pexels-mikael-blomkvist-6476254-1536x1025.jpg 1536w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/06\/pexels-mikael-blomkvist-6476254-2048x1367.jpg 2048w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-82b7f4f elementor-hidden-desktop elementor-hidden-tablet elementor-widget elementor-widget-spacer\" data-id=\"82b7f4f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1775ee76 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1775ee76\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-36bd4eec\" data-id=\"36bd4eec\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6032073c elementor-widget elementor-widget-spacer\" data-id=\"6032073c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-72db020 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"72db020\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-4a094002\" data-id=\"4a094002\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-684966d3 elementor-widget elementor-widget-image\" data-id=\"684966d3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"533\" src=\"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/11\/Huerden-der-CSRD-Berichtspflicht-1024x682.jpg\" class=\"attachment-large size-large wp-image-10630\" alt=\"Obstacles to the CSRD reporting obligation\" srcset=\"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/11\/Huerden-der-CSRD-Berichtspflicht-1024x682.jpg 1024w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/11\/Huerden-der-CSRD-Berichtspflicht-300x200.jpg 300w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/11\/Huerden-der-CSRD-Berichtspflicht-768x512.jpg 768w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/11\/Huerden-der-CSRD-Berichtspflicht.jpg 1280w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3773ace7 elementor-hidden-desktop elementor-hidden-tablet elementor-widget elementor-widget-spacer\" data-id=\"3773ace7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-1ebf79a\" data-id=\"1ebf79a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-43a3b60f elementor-widget elementor-widget-heading\" data-id=\"43a3b60f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Climate plans as the basis for CSRD reports<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9001a07 elementor-widget elementor-widget-text-editor\" data-id=\"9001a07\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>A quarter <\/b>of the companies affected by the CSRD reporting obligation have <b>No climate plans or sustainability strategy yet<\/b>. The main problems with implementation are excessive demands, unclear CSRD interpretation, time pressure and lack of resources. It is recommended to develop a sustainability strategy at an early stage, carry out a comprehensive data assessment and introduce clear processes. Errors in CSRD reporting can lead to serious consequences, including<b> Fines of up to 5% of annual turnover or 10 million euros<\/b>. Management boards bear the main responsibility, followed by the supervisory board. Companies should prepare themselves well in order to avoid legal and financial risks.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e965fa5 elementor-widget elementor-widget-button\" data-id=\"e965fa5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/cubeconcepts.de\/en\/hurdles-in-the-csrd-reporting-obligation\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Obstacles to the CSRD reporting obligation<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4b51a401 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4b51a401\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-15c9a1d5\" data-id=\"15c9a1d5\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-65052ccd elementor-widget elementor-widget-spacer\" data-id=\"65052ccd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-513a9a4e elementor-section-content-middle elementor-reverse-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"513a9a4e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-531624ea\" data-id=\"531624ea\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7d62283b elementor-widget elementor-widget-heading\" data-id=\"7d62283b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">ESG standards are gaining in importance<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-24de4355 elementor-widget elementor-widget-text-editor\" data-id=\"24de4355\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\"Greenwashing\" is increasingly falling into disrepute and is now also being <b>officially punished<\/b>. The threat is not only <b>Loss of reputation or stock market value <\/b>but also<b> heavy fines<\/b>. Die ab Mitte 2029 geltende <a href=\"https:\/\/cubeconcepts.de\/en\/csddd\/\">CSDDD<\/a> der Europ\u00e4ischen Kommission, soll Unternehmen zur Einhaltung von Umwelt- und Menschenrechts-Standards in globalen Lieferketten verpflichten. Die Umsetzung in deutsches Recht wird f\u00fcr <strong>Mitte 2026<\/strong>\u00a0durch die Anpassung des LkSG erwartet. Demnach m\u00fcssen Unternehmen negative Auswirkungen auf Umwelt und Menschenrechte ermitteln, berichten und minimieren. <b>SMEs<\/b> are <b>Not directly affected<\/b>while larger companies must develop strategies for the Paris Climate Agreement. CSDDD is seen as a sharper sword against ESG violations and greenwashing.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1345291 elementor-widget elementor-widget-button\" data-id=\"1345291\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/cubeconcepts.de\/en\/esg-violations-and-greenwashing-can-be-expensive\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Further information on ESG standards<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-18293949\" data-id=\"18293949\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-61d0a835 elementor-widget elementor-widget-image\" data-id=\"61d0a835\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/cubeconcepts.de\/en\/products\/supplementary-subject-areas\/esg-strategy-consulting\/\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"534\" src=\"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/Solaranlage-mit-Speicher-Foerderung-1024x683.jpg\" class=\"attachment-large size-large wp-image-9431\" alt=\"Solar system-with-storage-conveyor\" srcset=\"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/Solaranlage-mit-Speicher-Foerderung-1024x683.jpg 1024w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/Solaranlage-mit-Speicher-Foerderung-300x200.jpg 300w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/Solaranlage-mit-Speicher-Foerderung-768x512.jpg 768w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/Solaranlage-mit-Speicher-Foerderung-1536x1024.jpg 1536w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/Solaranlage-mit-Speicher-Foerderung-2048x1365.jpg 2048w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-43cb14f8 elementor-hidden-desktop elementor-hidden-tablet elementor-widget elementor-widget-spacer\" data-id=\"43cb14f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f05359d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f05359d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7a504001\" data-id=\"7a504001\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4c72c412 elementor-widget elementor-widget-spacer\" data-id=\"4c72c412\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-77f59a9d elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"77f59a9d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-5bcfc113\" data-id=\"5bcfc113\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-62b7becb elementor-widget elementor-widget-image\" data-id=\"62b7becb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"576\" src=\"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/stephen-dawson-qwtCeJ5cLYs-unsplash-1024x737.jpg\" class=\"attachment-large size-large wp-image-8871\" alt=\"ESG-Linked Finance - Scoring\" srcset=\"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/stephen-dawson-qwtCeJ5cLYs-unsplash-1024x737.jpg 1024w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/stephen-dawson-qwtCeJ5cLYs-unsplash-300x216.jpg 300w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/stephen-dawson-qwtCeJ5cLYs-unsplash-768x553.jpg 768w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/stephen-dawson-qwtCeJ5cLYs-unsplash-1536x1105.jpg 1536w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/stephen-dawson-qwtCeJ5cLYs-unsplash-2048x1474.jpg 2048w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e57ea34 elementor-hidden-desktop elementor-hidden-tablet elementor-widget elementor-widget-spacer\" data-id=\"2e57ea34\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-e674411\" data-id=\"e674411\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-51ab9d3e elementor-widget elementor-widget-heading\" data-id=\"51ab9d3e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Banks insist on climate plans, CSRD &amp; ESG data<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-43d364dd elementor-widget elementor-widget-text-editor\" data-id=\"43d364dd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Various studies show that <strong>ESG criteria and climate plans in loan discussions<\/strong> with banks are playing an increasingly important role, <strong>also for small and medium-sized companies<\/strong>. EU regulations require banks to take ESG risks into account, which <strong>Significant effects on credit decisions<\/strong> has. According to the studies, 10 % of banks already require ESG data from SMEs, with a further 51% planning to do so in the foreseeable future. Small companies and SMEs face challenges as many do not yet comply with EU sustainability reporting requirements. ESG risks already influence the business model of 24 % of the banks surveyed, and <strong>54 % have rejected transactions due to such risks.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bd4174f elementor-widget elementor-widget-button\" data-id=\"bd4174f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/cubeconcepts.de\/en\/esg-linked-finance-sustainability-in-lending-is-becoming-increasingly-important\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Further information on climate plans<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7e79a30b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7e79a30b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-56263fa2\" data-id=\"56263fa2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7276d9dc elementor-widget elementor-widget-spacer\" data-id=\"7276d9dc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-476e5cd elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"476e5cd\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-616e663\" data-id=\"616e663\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a177abd elementor-widget elementor-widget-heading\" data-id=\"a177abd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Is your company affected by the reporting obligation?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a5df4b0 elementor-widget elementor-widget-image\" data-id=\"a5df4b0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/01\/AdobeStock_231313150-scaled.jpeg\" title=\"\" alt=\"\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a113987 elementor-widget elementor-widget-text-editor\" data-id=\"a113987\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>CUBE CONCEPTS offers a free consultation to answer any questions you may have. Or have you not yet <a href=\"https:\/\/cubeconcepts.de\/en\/products\/supplementary-subject-areas\/esg-strategy-consulting\/\">ESG strategy<\/a> with climate plans for your company? Make an appointment now - our energy experts look forward to hearing from you!<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c9e8d99 elementor-widget elementor-widget-button\" data-id=\"c9e8d99\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/cubeconcepts.de\/en\/company\/contact\/project-inquiry\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Project request<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-aed83c0\" data-id=\"aed83c0\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8f08be9 elementor-widget elementor-widget-image\" data-id=\"8f08be9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"527\" src=\"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/01\/Orange-Blau-Modern-Job-Vakanz-Bekanntgabe-Dokument-im-A4-Format-1-1024x674.jpg\" class=\"attachment-large size-large wp-image-421\" alt=\"Funding advice - Accurately evaluate programs - Consultation\" srcset=\"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/01\/Orange-Blau-Modern-Job-Vakanz-Bekanntgabe-Dokument-im-A4-Format-1-1024x674.jpg 1024w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/01\/Orange-Blau-Modern-Job-Vakanz-Bekanntgabe-Dokument-im-A4-Format-1-300x197.jpg 300w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/01\/Orange-Blau-Modern-Job-Vakanz-Bekanntgabe-Dokument-im-A4-Format-1-768x505.jpg 768w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/01\/Orange-Blau-Modern-Job-Vakanz-Bekanntgabe-Dokument-im-A4-Format-1-1536x1011.jpg 1536w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/01\/Orange-Blau-Modern-Job-Vakanz-Bekanntgabe-Dokument-im-A4-Format-1-2048x1348.jpg 2048w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>CSRD-Berichtspflicht &amp; Klimapl\u00e4ne Neue Herausforderungen f\u00fcr Unternehmen Kaum noch Kredite f\u00fcr Unternehmen ohne Klimapl\u00e4ne CSRD- &amp; ESG-Transparenz gewinnen an Bedeutung Nichtbeachtung hat gro\u00dfe wirtschaftliche &amp; rechtliche Folgen Projektanfrage Alle Aspekte, die die CSRD-Berichtspflicht mit sich bringt, durchdringen zusehend alle Wirtschaftst\u00e4tigkeiten durch den &#8220;Trickle-down-Effekt&#8221;. Nur noch kleine Unternehmen kommen ohne eigene Klimapl\u00e4ne, Umwelt- oder ESG-Strategien aus, [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"parent":8340,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-10773","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>CSRD-Berichtspflicht &amp; Klimapl\u00e4ne | CUBE CONCEPTS<\/title>\n<meta name=\"description\" content=\"CSRD-Berichtspflicht &amp; Klimapl\u00e4ne sind f\u00fcr Unternehmen wichtig. 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