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Zur Revision Der Eu-Nachhaltigkeitsregulatorik
Hardcover
Series: Zeitschrift Für Unternehmens- Und Gesellschaftsrecht/Zgr - S, Book 28
ISBN13: 9783111636368
Publisher: de Gruyter
Published: Aug 15 2025
Pages: 394
Weight: 1.61
Height: 1.00 Width: 6.14 Depth: 9.21
Language: German
Die europäische Nachhaltigkeitsregulatorik bedarf unter mehreren Aspekten grundlegender Reform. Die Handlungspflichten nach der Richtlinie zur nachhaltigen Unternehmensführung (CSDDD) haben die Berichtspflichten zur Nachhaltigkeit nach der CSRD von ihrer Anreizfunktion weithin befreit. Die kleinen und mittleren Unternehmen, an sich nicht berichtspflichtig, müssen von den mittelbaren Schattenwirkungen der Gro unternehmenspflichten befreit werden. Das Gleiche gilt für die Pflichten der KMU in den Liefer- und Aktivitätsketten. Die verschiedenen EU-Rechtsakte bedürfen des harmonierenden Abgleichs. Überprüft werden sollte überdies die Zielrichtung des Sustainable Finance sowie die Schaffung einer weiteren Unternehmensklasse für die mittelständische Wirtschaft. Erst grundlegend überarbeitet wird die Nachhaltigkeitsregulatorik bei ihren Adressaten auf Akzeptanz sto en.
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