The European Union has introduced standards for corporate sustainability reporting, including the European Sustainability Reporting Standard (ESRS) E1. This standard relates to climate protection, climate adaptation and energy.
They oblige companies to report comprehensively. It covers both positive and negative, actual and potential impacts.
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Today, no company can avoid the topic of sustainability. This is due not only to pressure from investors, consumers and employees, but above all to new regulatory requirements such as the Corporate Sustainability Reporting Directive (CSRD), the EU Taxonomy and the Supply Chain Sustainability Act (LkSG). These make non-financial reporting mandatory for many organizations.
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The German Supply Chain Act (LkSG), the European Supply Chain Act and the EU Directive on Corporate Sustainability Reporting (CSRD), together with the EU taxonomy, lead to new reporting obligations for companies in Germany and the EU.
They affect small and medium-sized enterprises (SMEs) earlier than the respective size categories of the laws would suggest,
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Transfer prices, also known as transfer pricing, are an essential element of international tax planning and compliance for companies that conduct cross-border business. Transfer pricing refers to the prices charged between affiliated companies – for example, a German company headquarters and its foreign subsidiaries or branches – for goods, services,
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