{"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:\/\/stage.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\">\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\">\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-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\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-15961 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-1\">ESRS 1<\/a><ol class=\"children\"><li class=\"page_item page-item-15962 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-1#objective\">Objective<\/a><\/li><li class=\"page_item page-item-15966 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-1#1-categories-of-esrs-standards-reporting-areas-and-drafting-conventions\">1. Categories of ESRS Standards, reporting areas and drafting conventions<\/a><\/li><li class=\"page_item page-item-15985 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-1#2-qualitative-characteristics-of-information\">2. Qualitative characteristics of information<\/a><\/li><li class=\"page_item page-item-15988 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-1#3-double-materiality-as-the-basis-for-sustainability-disclosures\">3. Double materiality as the basis for sustainability disclosures<\/a><\/li><li class=\"page_item page-item-16033 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-1#4-due-diligence\">4. Due diligence<\/a><\/li><li class=\"page_item page-item-16038 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-1#5-value-chain\">5. Value chain<\/a><\/li><li class=\"page_item page-item-16052 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-1#6-time-horizons\">6. Time horizons<\/a><\/li><li class=\"page_item page-item-16066 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-1#7-preparation-and-presentation-of-sustainability-information\">7. Preparation and presentation of sustainability information<\/a><\/li><li class=\"page_item page-item-16103 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-1#8-structure-of-the-sustainability-statement\">8. Structure of the sustainability statement<\/a><\/li><li class=\"page_item page-item-16114 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-1#9-linkages-with-other-parts-of-corporate-reporting-and-connected-information\">9. Linkages with other parts of corporate reporting and connected information<\/a><\/li><li class=\"page_item page-item-16129 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-1#10-transitional-provisions\">10 Transitional provisions<\/a><\/li><li class=\"page_item page-item-16918 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-1#appendix-a\">Appendix A<\/a><\/li><li class=\"page_item page-item-16947 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-1#appendix-b\">Appendix B<\/a><\/li><li class=\"page_item page-item-16973 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-1#appendix-c\">Appendix C<\/a><\/li><li class=\"page_item page-item-16974 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-1#appendix-d\">Appendix D<\/a><\/li><li class=\"page_item page-item-16975 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-1#appendix-e\">Appendix E<\/a><\/li><li class=\"page_item page-item-16976 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-1#appendix-f\">Appendix F<\/a><\/li><li class=\"page_item page-item-16977 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-1#appendix-g\">Appendix G<\/a><\/li><\/ol><\/li><li class=\"page_item page-item-16142 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-2\">ESRS 2<\/a><ol class=\"children\"><li class=\"page_item page-item-16143 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-2#objective\">Objective<\/a><\/li><li class=\"page_item page-item-16146 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-2#1-basis-for-preparation\">1. Basis for preparation<\/a><\/li><li class=\"page_item page-item-16172 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-2#2-governance\">2. Governance<\/a><\/li><li class=\"page_item page-item-16197 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-2#3-strategy\">3. Strategy<\/a><\/li><li class=\"page_item page-item-16214 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-2#4-impact-risk-and-opportunity-management\">4. Impact, risk and opportunity management<\/a><\/li><li class=\"page_item page-item-16241 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-2#5-metrics-and-targets\">5. Metrics and targets<\/a><\/li><li class=\"page_item page-item-16978 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-2#appendix-a\">Appendix A<\/a><\/li><li class=\"page_item page-item-17024 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-2#appendix-b\">Appendix B<\/a><\/li><li class=\"page_item page-item-17025 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-2#appendix-c\">Appendix C<\/a><\/li><\/ol><\/li><li class=\"page_item page-item-16256 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-e1\">ESRS E1<\/a><ol class=\"children\"><li class=\"page_item page-item-16257 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-e1#objective\">Objective<\/a><\/li><li class=\"page_item page-item-16265 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-e1#interactions-with-other-esrs\">Interactions with other ESRS<\/a><\/li><li class=\"page_item page-item-16270 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-e1#disclosure-requirements\">Disclosure Requirements<\/a><\/li><li class=\"page_item page-item-17026 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-e1#appendix-a\">Appendix A<\/a><\/li><\/ol><\/li><li class=\"page_item page-item-16349 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-e2\">ESRS E2<\/a><ol class=\"children\"><li class=\"page_item page-item-16350 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-e2#objective\">Objective<\/a><\/li><li class=\"page_item page-item-16357 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-e2#interaction-with-other-esrs\">Interaction with other ESRS<\/a><\/li><li class=\"page_item page-item-16361 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-e2#disclosure-requirements\">Disclosure Requirements<\/a><\/li><li class=\"page_item page-item-17136 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-e2#appendix-a\">Appendix A<\/a><\/li><\/ol><\/li><li class=\"page_item page-item-16404 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-e3\">ESRS E3<\/a><ol class=\"children\"><li class=\"page_item page-item-16405 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-e3#objective\">Objective<\/a><\/li><li class=\"page_item page-item-16409 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-e3#interaction-with-other-esrs\">Interaction with other ESRS<\/a><\/li><li class=\"page_item page-item-16413 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-e3#disclosure-requirements\">Disclosure requirements<\/a><\/li><li class=\"page_item page-item-17183 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-e3#appendix-a\">Appendix A<\/a><\/li><\/ol><\/li><li class=\"page_item page-item-16448 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-e4\">ESRS E4<\/a><ol class=\"children\"><li class=\"page_item page-item-16449 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-e4#objective\">Objective<\/a><\/li><li class=\"page_item page-item-16453 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-e4#interaction-with-other-esrs\">Interaction with other ESRS<\/a><\/li><li class=\"page_item page-item-16458 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-e4#disclosure-requirements\">Disclosure Requirements<\/a><\/li><li class=\"page_item page-item-17226 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-e4#appendix-a\">Appendix A<\/a><\/li><\/ol><\/li><li class=\"page_item page-item-16509 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-e5\">ESRS E5<\/a><ol class=\"children\"><li class=\"page_item page-item-16510 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-e5#objective\">Objective<\/a><\/li><li class=\"page_item page-item-16516 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-e5#interactions-with-other-esrs\">Interactions with other ESRS<\/a><\/li><li class=\"page_item page-item-16521 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-e5#disclosure-requirements\">Disclosure Requirements<\/a><\/li><li class=\"page_item page-item-17277 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-e5#appendix-a\">Appendix A<\/a><\/li><\/ol><\/li><li class=\"page_item page-item-16568 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-s1\">ESRS S1<\/a><ol class=\"children\"><li class=\"page_item page-item-16569 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-s1#objective\">Objective<\/a><\/li><li class=\"page_item page-item-16577 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-s1#interaction-with-other-esrs\">Interaction with other ESRS<\/a><\/li><li class=\"page_item page-item-16581 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-s1#disclosure-requirements\">Disclosure requirements<\/a><\/li><li class=\"page_item page-item-17323 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-s1#appendix-a\">Appendix A<\/a><\/li><li class=\"page_item page-item-17465 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-s1#appendix-a-1\">Appendix A.1<\/a><\/li><li class=\"page_item page-item-17466 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-s1#appendix-a-2\">Appendix A.2<\/a><\/li><li class=\"page_item page-item-17467 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-s1#appendix-a-3\">Appendix A.3<\/a><\/li><li class=\"page_item page-item-17468 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-s1#appendix-a-4\">Appendix A.4<\/a><\/li><\/ol><\/li><li class=\"page_item page-item-16699 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-s2\">ESRS S2<\/a><ol class=\"children\"><li class=\"page_item page-item-16700 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-s2#objective\">Objective<\/a><\/li><li class=\"page_item page-item-16705 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-s2#interaction-with-other-esrs\">Interaction with other ESRS<\/a><\/li><li class=\"page_item page-item-16709 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-s2#disclosure-requirements\">Disclosure Requirements<\/a><\/li><li class=\"page_item page-item-17469 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-s2#appendix-a\">Appendix A<\/a><\/li><\/ol><\/li><li class=\"page_item page-item-16756 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-s3\">ESRS S3<\/a><ol class=\"children\"><li class=\"page_item page-item-16757 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-s3#objective\">Objective<\/a><\/li><li class=\"page_item page-item-16761 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-s3#interaction-with-other-esrs\">Interaction with other ESRS<\/a><\/li><li class=\"page_item page-item-16764 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-s3#disclosure-requirements\">Disclosure Requirements<\/a><\/li><li class=\"page_item page-item-17529 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-s3#appendix-a\">Appendix A<\/a><\/li><\/ol><\/li><li class=\"page_item page-item-16813 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-s4\">ESRS S4<\/a><ol class=\"children\"><li class=\"page_item page-item-16814 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-s4#objective\">Objective<\/a><\/li><li class=\"page_item page-item-16819 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-s4#interaction-with-other-esrs\">Interaction with other ESRS<\/a><\/li><li class=\"page_item page-item-16822 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-s4#disclosure-requirements\">Disclosure Requirements<\/a><\/li><li class=\"page_item page-item-17588 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-s4#appendix-a\">Appendix A<\/a><\/li><\/ol><\/li><li class=\"page_item page-item-16869 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-g1\">ESRS G1<\/a><ol class=\"children\"><li class=\"page_item page-item-16870 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-g1#objective\">Objective<\/a><\/li><li class=\"page_item page-item-16873 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-g1#interaction-with-other-esrs\">Interaction with other ESRS<\/a><\/li><li class=\"page_item page-item-16875 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-g1#disclosure-requirements\">Disclosure Requirements<\/a><\/li><li class=\"page_item page-item-17645 page_item_has_children\"><a href=\"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/esrs\/esrs-g1#appendix-a\">Appendix A<\/a><\/li><\/ol><\/li><\/ol><\/nav><\/div>\n\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\">\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-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.22.0 - 17-06-2024 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h1 class=\"elementor-heading-title elementor-size-default\">Standards<br>for<br>sustainability<br>reporting<\/h1>\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-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.22.0 - 17-06-2024 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\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<\/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:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/wp-json\/wp\/v2\/pages\/3715","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/wp-json\/wp\/v2\/comments?post=3715"}],"version-history":[{"count":1,"href":"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/wp-json\/wp\/v2\/pages\/3715\/revisions"}],"predecessor-version":[{"id":3718,"href":"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/wp-json\/wp\/v2\/pages\/3715\/revisions\/3718"}],"wp:attachment":[{"href":"https:\/\/stage.esrs-nachhaltigkeitsberichterstattung.de\/en\/wp-json\/wp\/v2\/media?parent=3715"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}