{"id":2398,"date":"2025-02-27T17:10:04","date_gmt":"2025-02-27T17:10:04","guid":{"rendered":"https:\/\/oklp.de\/?p=2398"},"modified":"2025-02-27T17:10:04","modified_gmt":"2025-02-27T17:10:04","slug":"wesentliche-aenderungen-im-bereich-der-nachhaltigkeitsberichterstattung-und-der-lieferkettensorgfaltspflichten-in-sicht","status":"publish","type":"post","link":"https:\/\/oklp.de\/en\/2025\/02\/wesentliche-aenderungen-im-bereich-der-nachhaltigkeitsberichterstattung-und-der-lieferkettensorgfaltspflichten-in-sicht\/","title":{"rendered":"Wesent\u00adli\u00adche \u00c4nde\u00adrun\u00adgen im Bereich der Nach\u00adhal\u00adtig\u00adkeits\u00adbe\u00adricht\u00aderstat\u00adtung und der Lie\u00adfer\u00adket\u00adten\u00adsorg\u00adfalts\u00adpflich\u00adten in&nbsp;Sicht"},"content":{"rendered":"<div id=\"fws_69e4c3ad3a8e1\" data-column-margin=\"default\" data-midnight=\"dark\" class=\"wpb_row vc_row-fluid vc_row full-width-section\" style=\"padding-top: 0px; padding-bottom: 0px; \"><div class=\"row-bg-wrap\" data-bg-animation=\"none\" data-bg-animation-delay data-bg-overlay=\"false\"><div class=\"inner-wrap row-bg-layer\"><div class=\"row-bg viewport-desktop\" style><\/div><\/div><\/div><div class=\"row_col_wrap_12 col span_12 dark left\">\n\t<div style=\" color: #000000;\" class=\"vc_col-sm-12 wpb_column column_container vc_column_container col no-extra-padding inherit_tablet inherit_phone\" data-cfc=\"true\" data-padding-pos=\"bottom\" data-has-bg-color=\"false\" data-bg-color data-bg-opacity=\"1\" data-animation data-delay=\"0\">\n\t\t<div class=\"vc_column-inner\">\n\t\t\t<div class=\"wpb_wrapper\">\n\t\t\t\t<div id=\"fws_69e4c3ad3ab5c\" data-midnight data-column-margin=\"default\" class=\"wpb_row vc_row-fluid vc_row inner_row\" style><div class=\"row-bg-wrap\"> <div class=\"row-bg\"><\/div> <\/div><div class=\"row_col_wrap_12_inner col span_12  left\">\n\t<div class=\"vc_col-sm-12 wpb_column column_container vc_column_container col child_column no-extra-padding inherit_tablet inherit_phone\" data-padding-pos=\"all\" data-has-bg-color=\"false\" data-bg-color data-bg-opacity=\"1\" data-animation data-delay=\"0\">\n\t\t<div class=\"vc_column-inner\">\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<h1 style=\"font-size: 54px;color: #ff0072;text-align: left\" class=\"vc_custom_heading vc_do_custom_heading\">Man\u00addan\u00adten\u00adin\u00adfor\u00adma\u00adti\u00adon 06\/2025<\/h1>\n\t\t<\/div> \n\t<\/div>\n\t<\/div> \n<\/div><\/div>\n\t\t\t<\/div> \n\t\t<\/div>\n\t<\/div> \n<\/div><\/div>\n\t\t<div id=\"fws_69e4c3ad3ae45\" data-column-margin=\"default\" data-midnight=\"dark\" class=\"wpb_row vc_row-fluid vc_row full-width-section\" style=\"padding-top: 0px; padding-bottom: 0px; \"><div class=\"row-bg-wrap\" data-bg-animation=\"none\" data-bg-animation-delay data-bg-overlay=\"false\"><div class=\"inner-wrap row-bg-layer\"><div class=\"row-bg viewport-desktop\" style><\/div><\/div><\/div><div class=\"row_col_wrap_12 col span_12 dark left\">\n\t<div style=\" color: #000000;\" class=\"vc_col-sm-12 wpb_column column_container vc_column_container col no-extra-padding inherit_tablet inherit_phone\" data-cfc=\"true\" data-padding-pos=\"bottom\" data-has-bg-color=\"false\" data-bg-color data-bg-opacity=\"1\" data-animation data-delay=\"0\">\n\t\t<div class=\"vc_column-inner\">\n\t\t\t<div class=\"wpb_wrapper\">\n\t\t\t\t<div id=\"fws_69e4c3ad3af2a\" data-midnight data-column-margin=\"default\" class=\"wpb_row vc_row-fluid vc_row inner_row\" style=\"padding-top: 20px; padding-bottom: 20px; \"><div class=\"row-bg-wrap\"> <div class=\"row-bg\"><\/div> <\/div><div class=\"row_col_wrap_12_inner col span_12  left\">\n\t<div class=\"vc_col-sm-12 wpb_column column_container vc_column_container col child_column no-extra-padding inherit_tablet inherit_phone\" data-padding-pos=\"all\" data-has-bg-color=\"false\" data-bg-color data-bg-opacity=\"1\" data-animation data-delay=\"0\">\n\t\t<div class=\"vc_column-inner\">\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t\n\t\t<\/div> \n\t<\/div>\n\t<\/div> \n<\/div><\/div>\n\t\t\t<\/div> \n\t\t<\/div>\n\t<\/div> \n<\/div><\/div>\n\t\t<div id=\"fws_69e4c3ad3b00d\" data-column-margin=\"default\" data-midnight=\"dark\" class=\"wpb_row vc_row-fluid vc_row full-width-section\" style=\"padding-top: 0px; padding-bottom: 0px; \"><div class=\"row-bg-wrap\" data-bg-animation=\"none\" data-bg-animation-delay data-bg-overlay=\"false\"><div class=\"inner-wrap row-bg-layer\"><div class=\"row-bg viewport-desktop\" style><\/div><\/div><\/div><div class=\"row_col_wrap_12 col span_12 dark left\">\n\t<div style=\" color: #000000;\" class=\"vc_col-sm-12 wpb_column column_container vc_column_container col no-extra-padding inherit_tablet inherit_phone\" data-cfc=\"true\" data-padding-pos=\"bottom\" data-has-bg-color=\"false\" data-bg-color data-bg-opacity=\"1\" data-animation data-delay=\"0\">\n\t\t<div class=\"vc_column-inner\">\n\t\t\t<div class=\"wpb_wrapper\">\n\t\t\t\t\n<div class=\"wpb_text_column wpb_content_element\">\n\t<p><span style=\"color: #ff0072;\">Im Janu\u00adar 2023 ist die EU-Cor\u00adpo\u00adra\u00adte Sus\u00adtaina\u00adbi\u00adli\u00adty Report\u00ading Direc\u00adti\u00adve (Richt\u00adli\u00adnie 2022\/2464\/EU, kurz: \u201eCSRD\u201c) in Kraft getre\u00adten. Die CSRD h\u00e4t\u00adte bis Juli 2024 in deut\u00adsches Recht umge\u00adsetzt wer\u00adden m\u00fcs\u00adsen. Eine sol\u00adche Umset\u00adzung ist indes bis heu\u00adte nicht erfolgt. Nun\u00admehr hat die EU-Kom\u00admis\u00adsi\u00adon im Zuge eines sog. Omni\u00adbus-Pakets Vor\u00adschl\u00e4\u00adge erar\u00adbei\u00adtet und vor\u00adge\u00adstellt, die wesent\u00adli\u00adche \u00c4nde\u00adrun\u00adgen der CSRD zum Gegen\u00adstand haben. Fer\u00adner hat die EU-Kom\u00admis\u00adsi\u00adon im dem Omni\u00adbus-Paket auch Vor\u00adschl\u00e4\u00adge zu wesent\u00adli\u00adchen \u00c4nde\u00adrun\u00adgen im Bereich der Lie\u00adfer\u00adket\u00adten\u00adsorg\u00adfalts\u00adpflich\u00adten, die in der EU-Cor\u00adpo\u00adra\u00adte Sus\u00adtaina\u00adbi\u00adli\u00adty Due Dili\u00adgence Direc\u00adti\u00adve (Richt\u00adli\u00adnie (EU) 2024\/1760, kurz: \u201eCSDDD\u201c) gere\u00adgelt sind, erar\u00adbei\u00adtet und vorgestellt.<br>\n<\/span><\/p>\n<\/div>\n\n\n\n<div id=\"fws_69e4c3ad3b1c3\" data-midnight data-column-margin=\"default\" class=\"wpb_row vc_row-fluid vc_row inner_row\" style=\"padding-top: 5px; padding-bottom: 5px; \"><div class=\"row-bg-wrap\"> <div class=\"row-bg\"><\/div> <\/div><div class=\"row_col_wrap_12_inner col span_12  left\">\n\t<div class=\"vc_col-sm-12 wpb_column column_container vc_column_container col child_column no-extra-padding inherit_tablet inherit_phone\" data-padding-pos=\"all\" data-has-bg-color=\"false\" data-bg-color data-bg-opacity=\"1\" data-animation data-delay=\"0\">\n\t\t<div class=\"vc_column-inner\">\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t\n<div class=\"wpb_text_column wpb_content_element\">\n\t<p>Die wich\u00adtigs\u00adten Vor\u00adschl\u00e4\u00adge, die die EU-Kom\u00admis\u00adsi\u00adon am 26.02.2025 zur CSRD vor\u00adge\u00adstellt hat, betref\u00adfen fol\u00adgen\u00adde \u00c4nde\u00adrun\u00adgen der CSRD:<span class=\"Apple-converted-space\">&nbsp;<\/span><\/p>\n<p>Nach den Vor\u00adschl\u00e4\u00adgen der EU-Kom\u00admis\u00adsi\u00adon<span class=\"Apple-converted-space\">&nbsp;<\/span><\/p>\n<ul>\n<li>sol\u00adlen ca. 80 % der Unter\u00adneh\u00admen aus dem Anwen\u00addungs\u00adbe\u00adreich der CSRD her\u00adaus\u00adge\u00adnom\u00admen werden;<\/li>\n<li>soll die Berichts\u00adpflicht nach der CSRD um zwei Jah\u00adre ver\u00adscho\u00adben wer\u00adden f\u00fcr Unter\u00adneh\u00admen, die der\u00adzeit in den Anwen\u00addungs\u00adbe\u00adreich der CSRD fal\u00adlen und ab 2026 oder 2027 berichts\u00adpflich\u00adtig sind (sie\u00adhe hier\u00adzu unse\u00adre Man\u00addan\u00adten\u00adin\u00adfor\u00adma\u00adti\u00adon 03\/2023);<\/li>\n<li>soll sicher\u00adge\u00adstellt wer\u00adden, dass die Anfor\u00adde\u00adrun\u00adgen an die Nach\u00adhal\u00adtig\u00adkeits\u00adbe\u00adricht\u00aderstat\u00adtung f\u00fcr die ca. 20 % der Unter\u00adneh\u00admen, die nach der vor\u00adge\u00adnann\u00adten \u00c4nde\u00adrung im Anwen\u00addungs\u00adbe\u00adreich der CSRD ver\u00adblei\u00adben, klei\u00adne\u00adre Unter\u00adneh\u00admen in den vor\u00adge\u00adla\u00adger\u00adten Wert\u00adsch\u00f6p\u00adfungs\u00adket\u00adten nicht belas\u00adten.<span class=\"Apple-converted-space\">&nbsp;<\/span><\/li>\n<\/ul>\n<p>Fer\u00adner hat die EU-Kom\u00admis\u00adsi\u00adon am 26.02.2025 u.a. fol\u00adgen\u00adde wesent\u00adli\u00adche \u00c4nde\u00adrun\u00adgen im Bereich der Lie\u00adfer\u00adket\u00adten\u00adsorg\u00adfalts\u00adpflich\u00adten nach der CSDDD vor\u00adge\u00adstellt:<span class=\"Apple-converted-space\">&nbsp;<\/span><\/p>\n<p>Nach den Vor\u00adschl\u00e4\u00adgen der EU-Kom\u00admis\u00adsi\u00adon<span class=\"Apple-converted-space\">&nbsp;<\/span><\/p>\n<ul>\n<li>sol\u00adlen die Sorg\u00adfalts\u00adpflich\u00adten ins\u00adbe\u00adson\u00adde\u00adre dadurch ver\u00adein\u00adfacht wer\u00adden, dass sie vor allem gegen\u00ad\u00fcber direk\u00adten Gesch\u00e4fts\u00adpart\u00adnern gel\u00adten und regel\u00adm\u00e4\u00ad\u00dfi\u00adge Kon\u00adtrol\u00adlen und Bewer\u00adtun\u00adgen die\u00adser Gesch\u00e4fts\u00adpart\u00adner nicht jedes Jahr, son\u00addern grund\u00ads\u00e4tz\u00adlich nur alle f\u00fcnf Jah\u00adre erfol\u00adgen m\u00fcssen;<\/li>\n<li>soll die Men\u00adge an Infor\u00adma\u00adtio\u00adnen, die gro\u00ad\u00dfe Unter\u00adneh\u00admen im Rah\u00admen der Kar\u00adtie\u00adrung ihrer Wert\u00adsch\u00f6p\u00adfungs\u00adket\u00adte von ande\u00adren Unter\u00adneh\u00admen anfor\u00addern d\u00fcr\u00adfen, ver\u00adrin\u00adgert werden;<\/li>\n<li>sol\u00adlen die Lie\u00adfer\u00adket\u00adten\u00adsorg\u00adfalts\u00adpflich\u00adten st\u00e4r\u00adker ver\u00adein\u00adheit\u00adlicht wer\u00adden, um EU-weit glei\u00adche Wett\u00adbe\u00adwerbs\u00adbe\u00addin\u00adgun\u00adgen zu gew\u00e4hrleisten;<\/li>\n<li>sol\u00adlen die EU-wei\u00adten Bedin\u00adgun\u00adgen f\u00fcr die zivil\u00adrecht\u00adli\u00adche Haf\u00adtung auf\u00adge\u00adho\u00adben wer\u00adden, wobei das Recht der Opfer auf voll\u00adst\u00e4n\u00addi\u00adge Ent\u00adsch\u00e4\u00addi\u00adgung f\u00fcr Sch\u00e4\u00adden aus Ver\u00adst\u00f6\u00ad\u00dfen gegen Lie\u00adfer\u00adket\u00adten\u00adsorg\u00adfalts\u00adpflich\u00adten jedoch gewahrt blei\u00adben&nbsp;soll;<\/li>\n<li>soll die Anwen\u00addung der Nach\u00adhal\u00adtig\u00adkeits\u00adan\u00adfor\u00adde\u00adrun\u00adgen f\u00fcr die gr\u00f6\u00df\u00adten Unter\u00adneh\u00admen um ein Jahr( auf den 26.07.2028) ver\u00adscho\u00adben werden.<\/li>\n<\/ul>\n<p>Nach Ein\u00adsch\u00e4t\u00adzung der Kom\u00admis\u00adsi\u00adon las\u00adsen sich, wenn ihre Vor\u00adschl\u00e4\u00adge in der am 26.02.2025 vor\u00adge\u00adstell\u00adten Form ange\u00adnom\u00admen und umge\u00adsetzt wer\u00adden, j\u00e4hr\u00adli\u00adche Ver\u00adwal\u00adtungs\u00adkos\u00adten in H\u00f6he von rund 6,3 Mrd. EUR ein\u00adspa\u00adren und zus\u00e4tz\u00adli\u00adche \u00f6ffent\u00adli\u00adche und pri\u00adva\u00adte Inves\u00adti\u00adti\u00adons\u00adka\u00adpa\u00adzi\u00adt\u00e4\u00adten in H\u00f6he von 50 Mrd. EUR mobi\u00adli\u00adsie\u00adren.<span class=\"Apple-converted-space\">&nbsp;<\/span><\/p>\n<p>Die am 26.02.2025 vor\u00adge\u00adstell\u00adten Vor\u00adschl\u00e4\u00adge der EU-Kom\u00admis\u00adsi\u00adon wer\u00adden zeit\u00adnah dem Euro\u00adp\u00e4i\u00adschen Par\u00adla\u00adment und dem Rat zur Pr\u00fc\u00adfung und Annah\u00adme vor\u00adge\u00adlegt. \u00c4nde\u00adrun\u00adgen an der CSRD und den Lie\u00adfer\u00adket\u00adten\u00adsorg\u00adfalts\u00adpflich\u00adten k\u00f6n\u00adnen in Kraft tre\u00adten, sobald zwi\u00adschen der EU-Kom\u00admis\u00adsi\u00adon, dem Euro\u00adp\u00e4i\u00adschen Par\u00adla\u00adment und dem Rat eine Eini\u00adgung \u00fcber die \u00c4nde\u00adrun\u00adgen erzielt wor\u00adden ist und die\u00adse \u00c4nde\u00adrun\u00adgen im Amts\u00adblatt der EU ver\u00ad\u00f6f\u00adfent\u00adlicht wor\u00adden sind.<span class=\"Apple-converted-space\">&nbsp;<\/span><\/p>\n<\/div>\n\n\n\n\n\t\t<\/div> \n\t<\/div>\n\t<\/div> \n<\/div><\/div>\n\t\t\t<\/div> \n\t\t<\/div>\n\t<\/div> \n<\/div><\/div>\n\t\t<div id=\"fws_69e4c3ad3b3d3\" data-column-margin=\"default\" data-midnight=\"dark\" class=\"wpb_row vc_row-fluid vc_row full-width-section\" style=\"padding-top: 30px; padding-bottom: 0px; \"><div class=\"row-bg-wrap\" data-bg-animation=\"none\" data-bg-animation-delay data-bg-overlay=\"false\"><div class=\"inner-wrap row-bg-layer\"><div class=\"row-bg viewport-desktop\" style><\/div><\/div><\/div><div class=\"row_col_wrap_12 col span_12 dark left\">\n\t<div style=\" color: #000000;\" class=\"vc_col-sm-12 wpb_column column_container vc_column_container col no-extra-padding inherit_tablet inherit_phone\" data-cfc=\"true\" data-padding-pos=\"bottom\" data-has-bg-color=\"false\" data-bg-color data-bg-opacity=\"1\" data-animation data-delay=\"0\">\n\t\t<div class=\"vc_column-inner\">\n\t\t\t<div class=\"wpb_wrapper\">\n\t\t\t\t<div id=\"fws_69e4c3ad3b4aa\" data-midnight data-column-margin=\"default\" class=\"wpb_row vc_row-fluid vc_row inner_row\" style><div class=\"row-bg-wrap\"> <div class=\"row-bg\"><\/div> <\/div><div class=\"row_col_wrap_12_inner col span_12  left\">\n\t<div class=\"vc_col-sm-12 wpb_column column_container vc_column_container col child_column no-extra-padding inherit_tablet inherit_phone\" data-padding-pos=\"all\" data-has-bg-color=\"false\" data-bg-color data-bg-opacity=\"1\" data-animation data-delay=\"0\">\n\t\t<div class=\"vc_column-inner\">\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t\n<div class=\"wpb_text_column wpb_content_element\">\n\t<p><span style=\"color: #000000;\">okl &amp;&nbsp;partner<br>\nRechts\u00adan\u00adw\u00e4l\u00adte PartG&nbsp;mbB<br>\n<\/span><\/p>\n<\/div>\n\n\n\n\n\t\t<\/div> \n\t<\/div>\n\t<\/div> \n<\/div><\/div><div id=\"fws_69e4c3ad3b59c\" data-midnight data-column-margin=\"default\" class=\"wpb_row vc_row-fluid vc_row inner_row\" style><div class=\"row-bg-wrap\"> <div class=\"row-bg\"><\/div> <\/div><div class=\"row_col_wrap_12_inner col span_12  left\">\n\t<div class=\"vc_col-sm-6 wpb_column column_container vc_column_container col child_column no-extra-padding inherit_tablet inherit_phone\" data-padding-pos=\"all\" data-has-bg-color=\"false\" data-bg-color data-bg-opacity=\"1\" data-animation data-delay=\"0\">\n\t\t<div class=\"vc_column-inner\">\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t\n<div class=\"wpb_text_column wpb_content_element\">\n\t<p><span style=\"color: #000000;\">B\u00fcro K\u00f6ln<br>\nVon-Werth-Stra\u00ad\u00dfe 2 | 50670&nbsp;K\u00f6ln<br>\nT: +49 (0) 221 | 42 07&nbsp;280<br>\nkoeln@oklp.de<br>\n<\/span><\/p>\n<\/div>\n\n\n\n\n\t\t<\/div> \n\t<\/div>\n\t<\/div> \n\n\t<div class=\"vc_col-sm-6 wpb_column column_container vc_column_container col child_column no-extra-padding inherit_tablet inherit_phone\" data-padding-pos=\"all\" data-has-bg-color=\"false\" data-bg-color data-bg-opacity=\"1\" data-animation data-delay=\"0\">\n\t\t<div class=\"vc_column-inner\">\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t\n<div class=\"wpb_text_column wpb_content_element\">\n\t<p><span style=\"color: #000000;\">B\u00fcro Ber\u00adlin<br>\nJ\u00e4ger\u00adstra\u00ad\u00dfe 54\u200a\u2013\u200a55 | 10117 Berlin<br>\nT: +49 (0) 30 | 800 98&nbsp;2553<br>\nberlin@oklp.de<br>\n<\/span><\/p>\n<\/div>\n\n\n\n\n\t\t<\/div> \n\t<\/div>\n\t<\/div> \n<\/div><\/div>\n\t\t\t<\/div> \n\t\t<\/div>\n\t<\/div> \n<\/div><\/div>\n\t\t<div id=\"fws_69e4c3ad3b7b2\" data-column-margin=\"default\" data-midnight=\"dark\" class=\"wpb_row vc_row-fluid vc_row\" style=\"padding-top: 35px; padding-bottom: 10px; \"><div class=\"row-bg-wrap\" data-bg-animation=\"none\" data-bg-animation-delay data-bg-overlay=\"false\"><div class=\"inner-wrap row-bg-layer\"><div class=\"row-bg viewport-desktop\" style><\/div><\/div><\/div><div class=\"row_col_wrap_12 col span_12 dark left\">\n\t<div class=\"vc_col-sm-6 wpb_column column_container vc_column_container col no-extra-padding inherit_tablet inherit_phone\" data-padding-pos=\"all\" data-has-bg-color=\"false\" data-bg-color data-bg-opacity=\"1\" data-animation data-delay=\"0\">\n\t\t<div class=\"vc_column-inner\">\n\t\t\t<div class=\"wpb_wrapper\">\n\t\t\t\t<a class=\"nectar-button small regular accent-color  regular-button\" role=\"button\" style href=\"https:\/\/oklp.de\/wp-content\/uploads\/2025\/02\/Mandanteninformation_06_25.pdf\" data-color-override=\"false\" data-hover-color-override=\"false\" data-hover-text-color-override=\"#fff\"><span>PDF-Down\u00adload<\/span><\/a>\n\t\t\t<\/div> \n\t\t<\/div>\n\t<\/div> \n\n\t<div class=\"vc_col-sm-6 wpb_column column_container vc_column_container col no-extra-padding inherit_tablet inherit_phone\" data-padding-pos=\"all\" data-has-bg-color=\"false\" data-bg-color data-bg-opacity=\"1\" data-animation data-delay=\"0\">\n\t\t<div class=\"vc_column-inner\">\n\t\t\t<div class=\"wpb_wrapper\">\n\t\t\t\t\n\t\t\t<\/div> \n\t\t<\/div>\n\t<\/div> \n<\/div><\/div>\n\t\t<div id=\"fws_69e4c3ad3b99d\" data-column-margin=\"default\" data-midnight=\"dark\" class=\"wpb_row vc_row-fluid vc_row\" style=\"padding-top: 0px; padding-bottom: 0px; \"><div class=\"row-bg-wrap\" data-bg-animation=\"none\" data-bg-animation-delay data-bg-overlay=\"false\"><div class=\"inner-wrap row-bg-layer\"><div class=\"row-bg viewport-desktop\" style><\/div><\/div><\/div><div class=\"row_col_wrap_12 col span_12 dark left\">\n\t<div class=\"vc_col-sm-12 wpb_column column_container vc_column_container col centered-text no-extra-padding inherit_tablet inherit_phone\" data-padding-pos=\"all\" data-has-bg-color=\"false\" data-bg-color data-bg-opacity=\"1\" data-animation data-delay=\"0\">\n\t\t<div class=\"vc_column-inner\">\n\t\t\t<div class=\"wpb_wrapper\">\n\t\t\t\t<div class=\"nectar-cta  alignment_tablet_default alignment_phone_default display_tablet_inherit display_phone_inherit\" data-color=\"default\" data-using-bg=\"false\" data-style=\"see-through\" data-display=\"block\" data-alignment=\"center\" data-text-color=\"std\" style=\"--nectar-button-color: var(--nectar-default); --nectar-icon-gap: 10px; \"><h6> <span class=\"text\"> <\/span><span class=\"link_wrap\"><a class=\"link_text\" role=\"button\" href=\"\/category\/news\/\"><span class=\"arrow\"><\/span><\/a><\/span><\/h6><\/div>\n\t\t\t<\/div> \n\t\t<\/div>\n\t<\/div> \n<\/div><\/div>","protected":false},"excerpt":{"rendered":"Man\u00addan\u00adten\u00adin\u00adfor\u00adma\u00adti\u00adon 06\/2025 Im Janu\u00adar 2023 ist die EU-Cor\u00adpo\u00adra\u00adte Sus\u00adtaina\u00adbi\u00adli\u00adty Report\u00ading Direc\u00adti\u00adve (Richt\u00adli\u00adnie 2022\/2464\/EU, kurz: \u201eCSRD\u201c) in Kraft getre\u00adten. Die CSRD h\u00e4t\u00adte bis Juli 2024 in deut\u00adsches Recht umge\u00adsetzt wer\u00adden m\u00fcssen.\u2026","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"wp_typography_post_enhancements_disabled":false,"footnotes":""},"categories":[33],"tags":[],"class_list":{"0":"post-2398","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-esg"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Wesentliche \u00c4nderungen im Bereich der Nachhaltigkeitsberichterstattung und der Lieferkettensorgfaltspflichten in Sicht - okl &amp; partner Rechtsanw\u00e4lte PartG mbB<\/title>\n<meta name=\"description\" content=\"Zum 1. 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