{"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-berichtspflicht-klimaplaene","status":"publish","type":"page","link":"https:\/\/cubeconcepts.de\/es\/energierecht\/csrd-berichtspflicht-klimaplaene\/","title":{"rendered":"Obligaci\u00f3n de informar y planes clim\u00e1ticos"},"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\" data-settings=\"{&quot;background_background&quot;:&quot;video&quot;,&quot;background_play_on_mobile&quot;:&quot;yes&quot;,&quot;background_video_link&quot;:&quot;https:\\\/\\\/cubeconcepts.de\\\/wp-content\\\/uploads\\\/2023\\\/11\\\/CSRD-Kilmaplaene-Header.mp4&quot;}\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-background-video-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<video class=\"elementor-background-video-hosted\" role=\"presentation\" autoplay muted playsinline loop><\/video>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\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-7e1bdb3b\" data-id=\"7e1bdb3b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\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-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\">Neue Herausforderungen f\u00fcr Unternehmen<\/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 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<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\" 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d=\"M0,5.314C5.142,8.303 10.304,11.3 15.45,14.293C20.61,17.292 25.759,20.28 30.918,23.271C33.484,24.759 37.739,24.779 40.334,23.291C45.516,20.32 50.725,17.356 55.906,14.383C61.101,11.404 66.307,8.454 71.514,5.475C74.102,3.995 74.111,1.544 71.531,0.048C66.351,-2.955 61.171,-5.951 55.994,-8.95C50.813,-11.953 45.637,-14.956 40.456,-17.959C37.86,-19.465 33.603,-19.462 31.022,-17.979C25.843,-15.004 20.679,-12.031 15.503,-9.051C10.339,-6.079 5.182,-3.104 0.017,-0.123C-2.56,1.365 -2.582,3.814 0,5.314\" style=\"fill:white;fill-rule:nonzero;\"><\/path>        <\/g>        <g transform=\"matrix(1,0,0,1,71.5376,242.575)\">            <path d=\"M0,5.383C5.123,8.374 10.252,11.359 15.363,14.341C20.487,17.331 25.615,20.316 30.726,23.299C33.288,24.795 37.489,24.807 40.073,23.32C45.232,20.349 50.405,17.383 55.575,14.402C60.728,11.431 65.899,8.44 71.06,5.474C73.658,3.981 73.658,1.539 71.078,0.036C65.934,-2.96 60.787,-5.942 55.628,-8.942C50.481,-11.934 45.342,-14.929 40.195,-17.92C37.617,-19.418 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-0.018,23.523C-0.02,20.525 2.085,16.845 4.655,15.345C9.805,12.339 14.942,9.329 20.089,6.327C25.24,3.322 30.386,0.32 35.539,-2.702C38.107,-4.207 40.227,-2.997 40.223,0.017C40.215,6.024 40.215,12.037 40.206,18.044C40.197,24.051 40.192,30.064 40.189,36.071C40.187,39.07 38.087,42.752 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\">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\/es\/empresa\/pongase-en-contacto-con\/projektanfrage\/\">\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\">Solicitud de proyecto<\/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\/es\/\">P\u00e1gina de inicio<\/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>Obligaci\u00f3n de notificaci\u00f3n del CSRD<\/strong> mit sich bringt, durchdringen zusehend alle Wirtschaftst\u00e4tigkeiten durch den &#8220;Trickle-down-Effekt&#8221;. Nur noch kleine Unternehmen kommen <b>ohne eigene Klimapl\u00e4ne<\/b>, <b>Umwelt- oder ESG-Strategien<\/b> aus, sofern sie kein Zulieferbetrieb sind oder nicht auf Unternehmenskredite angewiesen sind. Aber auch f\u00fcr Sie werden Reporting-Standards erarbeitet, die sp\u00e4testens ab 2028 teilweise verpflichtend sind. B\u00f6rsennotierte KMU m\u00fcssen dann <a href=\"https:\/\/cubeconcepts.de\/es\/lsme-y-vsme-informes-de-sostenibilidad-para-pyme\/\">Informes LSME<\/a> erstellen und nicht kapitalmarktorientierte k\u00f6nnen VSME-Nachhaltigkeitsberichte ver\u00f6ffentlichen.\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\">Obligaci\u00f3n de notificaci\u00f3n del CSRD<\/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>y un<b> Jahresumsatz von \u00fcber 450 Mio. \u20ac<\/b>. Die Berichte m\u00fcssen Umweltaspekte, soziale Verantwortung, Menschenrechte und Governance abdecken. Neue Inhalte f\u00fcr CSRD-Berichte umfassen <a href=\"https:\/\/cubeconcepts.de\/es\/la-taxonomia-de-la-ue\/\">Taxonom\u00eda<\/a>, Gesch\u00e4ftsmodell, <a href=\"https:\/\/cubeconcepts.de\/es\/ley-de-energia\/lieferkettengesetz\/\">Cadenas de suministro<\/a>, Ziele, Leistungsindikatoren und mehr. Reports m\u00fcssen im Lagebericht beigef\u00fcgt, von unabh\u00e4ngigen Dienstleistern gepr\u00fcft werden und sollten den <a href=\"https:\/\/cubeconcepts.de\/es\/informes-de-la-tcfd\/\">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\/es\/a-partir-de-2024-las-empresas-estaran-obligadas-a-informar-mas-detalladamente-sobre-la-csrdr\/\">\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\">Mehr zu 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=\"Informes obligatorios del CSRD\" 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=\"Obst\u00e1culos a la obligaci\u00f3n de informar sobre las DRSC\" 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\">Klimapl\u00e4ne als Grundlage f\u00fcr CSRD-Berichte<\/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>Ein Viertel <\/b>der von der CSRD-Berichtspflicht betroffenen Unternehmen haben <b>noch keine Klimapl\u00e4ne oder Nachhaltigkeitsstrategie<\/b>. Die Hauptprobleme bei der Umsetzung sind \u00dcberforderung, unklare CSRD-Interpretation, Zeitdruck und Ressourcenmangel. Es wird empfohlen, fr\u00fchzeitig eine Nachhaltigkeitsstrategie zu entwickeln, eine umfassende Datenbewertung vorzunehmen und klare Prozesse einzuf\u00fchren. Fehler bei der CSRD-Berichtspflicht k\u00f6nnen zu schwerwiegenden Konsequenzen f\u00fchren, darunter<b> Bu\u00dfgelder bis zu 5% des Jahresumsatzes oder 10 Millionen Euro<\/b>. Vorst\u00e4nde tragen die Hauptverantwortung, gefolgt vom Aufsichtsrat. Unternehmen sollten sich gut vorbereiten, um rechtliche und finanzielle Risiken zu vermeiden.<\/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\/es\/obstaculos-en-la-obligacion-de-informar-de-la-csrd\/\">\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\">Obst\u00e1culos a la obligaci\u00f3n de informar sobre las DRSC<\/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 gewinnen an Bedeutung<\/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>&#8220;Greenwashing&#8221; ger\u00e4t zusehend in Verruf und wird mittlerweile auch <b>offiziell bestraft<\/b>. Es drohen nicht nur <b>Reputations- oder B\u00f6rsenwertverluste <\/b>sondern auch<b> empfindliche Geldbu\u00dfen<\/b>. Die ab Mitte 2029 geltende <a href=\"https:\/\/cubeconcepts.de\/es\/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>KMUs<\/b> sind <b>nicht direkt betroffen<\/b>, w\u00e4hrend gr\u00f6\u00dfere Unternehmen Strategien f\u00fcr den Pariser Klimaschutzvertrag entwickeln m\u00fcssen. CSDDD wird als sch\u00e4rferes Schwert gegen ESG-Verst\u00f6\u00dfe und Greenwashing betrachtet.\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\/es\/las-infracciones-de-la-gue-y-el-lavado-verde-pueden-salir-caros\/\">\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\">Weitere Infos zu 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\/es\/productos\/asignaturas-complementarias\/consultoria-estrategica\/\">\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=\"Solaranlage-mit-Speicher-Foerderung\" 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=\"Financiaci\u00f3n vinculada a ESG - Puntuaci\u00f3n\" 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\">Banken bestehen auf Klimapl\u00e4ne, CSRD- &amp; ESG-Daten<\/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>Verschiedene Studien zeigen, dass <strong>ESG-Kriterien und Klimapl\u00e4ne bei Kreditgespr\u00e4chen<\/strong> mit Banken eine wachsende Rolle spielen, <strong>auch f\u00fcr kleine und mittelgro\u00dfe Unternehmen<\/strong>. EU-Vorschriften verpflichten Banken, ESG-Risiken zu ber\u00fccksichtigen, was <strong>bedeutende Auswirkungen auf Kreditentscheidungen<\/strong> hat. Laut der Studien verlangen bereits 10 % der Banken ESG-Daten von KMU, weitere 51% planen dies in absehbarer Zeit. Kleine Unternehmen und KMUs stehen vor Herausforderungen, da viele noch nicht die EU-Pflicht f\u00fcr Nachhaltigkeitsberichte erf\u00fcllen. ESG-Risiken beeinflussen bereits das Gesch\u00e4ftsmodell von 24 % der befragten Banken, und <strong>54 % haben aufgrund solcher Risiken Gesch\u00e4fte abgelehnt.<\/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\/es\/esg-linked-finance-nachhaltigkeit-bei-kreditvergabe-wird-immer-wichtiger\/\">\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\">Weitere Infos zu Klimapl\u00e4nen<\/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\">Ihr Unternehmen ist von der Berichtspflicht betroffen?<\/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 bietet ein kostenloses Beratungsgespr\u00e4ch zu Ihren offenen Fragen. Oder haben Sie noch keine <a href=\"https:\/\/cubeconcepts.de\/es\/productos\/asignaturas-complementarias\/consultoria-estrategica\/\">ESG-Strategie<\/a> mit Klimapl\u00e4nen f\u00fcr Ihr Unternehmen? Vereinbaren Sie jetzt einen Termin \u2013 unsere Energieexperten freuen sich auf Sie!<\/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\/es\/empresa\/pongase-en-contacto-con\/projektanfrage\/\" 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\">Solicitud de proyecto<\/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=\"Asesoramiento sobre financiaci\u00f3n - Evaluaci\u00f3n precisa de los programas - Consulta\" 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 v27.4 - 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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