{"id":3715,"date":"2023-11-06T15:16:50","date_gmt":"2023-11-06T14:16:50","guid":{"rendered":"https:\/\/esrs-nachhaltigkeitsberichterstattung.de\/home"},"modified":"2024-04-30T11:41:01","modified_gmt":"2024-04-30T09:41:01","slug":"home","status":"publish","type":"page","link":"https:\/\/esrs-nachhaltigkeitsberichterstattung.de\/en","title":{"rendered":"Home"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"3715\" class=\"elementor elementor-3715 elementor-843\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a57f84f e-flex e-con-boxed e-con e-parent\" data-id=\"a57f84f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-02e8e34 e-con-full e-flex e-con e-child\" data-id=\"02e8e34\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a26547e elementor-widget elementor-widget-shortcode\" data-id=\"a26547e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><nav class=\"ip-esrs-toc ip-esrs-card\"><ol id=\"ip-esrs-toc-list\"><li class=\"page_item page-item-6421 page_item_has_children\"><a href=\"https:\/\/esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/uebersicht\">\u00dcbersicht<\/a><ol class=\"children\"><li class=\"page_item page-item-6420\"><a href=\"https:\/\/esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/uebersicht\/verordnung\">Verordnung<\/a><\/li><li class=\"page_item page-item-6419\"><a href=\"https:\/\/esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/uebersicht\/annex-i\"><span>ANNEX I<\/span> <span>European sustainability reporting standards (ESRS)<\/span><\/a><\/li><li class=\"page_item page-item-6416 page_item_has_children\"><a href=\"https:\/\/esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/uebersicht\/annex-ii\"><span>Annex II<\/span> <span>Acronyms and glossary of terms<\/span><\/a><\/li><\/ol><\/li><li class=\"page_item page-item-5501 page_item_has_children\"><a href=\"https:\/\/esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/generelle-standards\">Generelle Standards<\/a><ol class=\"children\"><li class=\"page_item page-item-5502 page_item_has_children\"><a href=\"https:\/\/esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/generelle-standards\/esrs-1\"><span>ESRS 1<\/span> <span>General requirements<\/span><\/a><\/li><li class=\"page_item page-item-5523 page_item_has_children\"><a href=\"https:\/\/esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/generelle-standards\/esrs-2\"><span>ESRS 2<\/span> <span>General requirements<\/span><\/a><\/li><\/ol><\/li><li class=\"page_item page-item-5503 page_item_has_children\"><a href=\"https:\/\/esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/umwelt\">Umwelt<\/a><ol class=\"children\"><li class=\"page_item page-item-6638 page_item_has_children\"><a href=\"https:\/\/esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/umwelt\/esrs-e1\"><span>ESRS E1<\/span> <span>Climate Change<\/span><\/a><\/li><li class=\"page_item page-item-5504 page_item_has_children\"><a href=\"https:\/\/esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/umwelt\/esrs-e2\"><span>ESRS E2<\/span> <span>Pollution<\/span><\/a><\/li><li class=\"page_item page-item-5505 page_item_has_children\"><a href=\"https:\/\/esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/umwelt\/esrs-e3\"><span>ESRS E3<\/span> <span>Water and Marine Resources<\/span><\/a><\/li><li class=\"page_item page-item-5506 page_item_has_children\"><a href=\"https:\/\/esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/umwelt\/esrs-e4\"><span>ESRS E4<\/span> <span>Biodiversity and ecosystems<\/span><\/a><\/li><li class=\"page_item page-item-5507 page_item_has_children\"><a href=\"https:\/\/esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/umwelt\/esrs-e5\"><span>ESRS E5<\/span> <span>Resource use and circular economy<\/span><\/a><\/li><\/ol><\/li><li class=\"page_item page-item-5508 page_item_has_children\"><a href=\"https:\/\/esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/social\">Social<\/a><ol class=\"children\"><li class=\"page_item page-item-5509 page_item_has_children\"><a href=\"https:\/\/esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/social\/esrs-s1\"><span>ESRS S1<\/span> <span>Own workforce<\/span><\/a><\/li><li class=\"page_item page-item-5510 page_item_has_children\"><a href=\"https:\/\/esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/social\/esrs-s2\"><span>ESRS S2<\/span> <span>Workers in the value chain<\/span><\/a><\/li><li class=\"page_item page-item-5511 page_item_has_children\"><a href=\"https:\/\/esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/social\/esrs-s3\"><span>ESRS S3<\/span> <span>Affected communities<\/span><\/a><\/li><li class=\"page_item page-item-5512 page_item_has_children\"><a href=\"https:\/\/esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/social\/esrs-s4\"><span>ESRS S4<\/span> <span>Consumers and end-users<\/span><\/a><\/li><\/ol><\/li><li class=\"page_item page-item-5513 page_item_has_children\"><a href=\"https:\/\/esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/governance\">Governance<\/a><ol class=\"children\"><li class=\"page_item page-item-5514 page_item_has_children\"><a href=\"https:\/\/esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/governance\/esrs-g1\"><span>ESRS G1<\/span> <span>business conduct<\/span><\/a><\/li><\/ol><\/li><\/ol><\/nav><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e1ad8a8 e-con-full e-flex e-con e-child\" data-id=\"e1ad8a8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-62c3810 elementor-widget elementor-widget-heading\" data-id=\"62c3810\" 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\">Standards<br>for<br>sustainability<br>reporting<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-682ddbf elementor-widget__width-initial elementor-widget-tablet__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"682ddbf\" 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<div title=\"Seite 1\">\n<div>\n<div>\n<p>Here you will find the<\/p>\n<p><span style=\"font-size: 20.8px;\">COMMISSION DELEGATED REGULATION (EU) 2023\/2772<\/span><\/p><p><span style=\"background-color: var( --e-global-color-ec55311 ); color: var( --e-global-color-text ); font-size: 1.3rem; text-align: var(--text-align);\">of 31 July 2023<\/span><br><\/p>\n<p>supplementing Directive 2013\/34\/EU of the European Parliament and of the Council as regards sustainability reporting standards.<\/p>\n<\/div>\n<\/div>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>ESRS Standards<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-3715","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/esrs-nachhaltigkeitsberichterstattung.de\/en\/wp-json\/wp\/v2\/pages\/3715","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/esrs-nachhaltigkeitsberichterstattung.de\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/esrs-nachhaltigkeitsberichterstattung.de\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/esrs-nachhaltigkeitsberichterstattung.de\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/esrs-nachhaltigkeitsberichterstattung.de\/en\/wp-json\/wp\/v2\/comments?post=3715"}],"version-history":[{"count":1,"href":"https:\/\/esrs-nachhaltigkeitsberichterstattung.de\/en\/wp-json\/wp\/v2\/pages\/3715\/revisions"}],"predecessor-version":[{"id":3718,"href":"https:\/\/esrs-nachhaltigkeitsberichterstattung.de\/en\/wp-json\/wp\/v2\/pages\/3715\/revisions\/3718"}],"wp:attachment":[{"href":"https:\/\/esrs-nachhaltigkeitsberichterstattung.de\/en\/wp-json\/wp\/v2\/media?parent=3715"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}