Es ist das Ende von „Nice-to-have“: Ab 2025 berichten rund 15.000 deutsche Unternehmen, ab 2026 selbst kapitalmarktorientierte KMU jährlich über ihre ESG-Kennzahlen. So will es die neue „Corporate Sustainability Reporting Directive“ (CSRD) der EU-Kommission. „Wir müssen also schon jetzt Daten generieren, auswerten und verarbeiten“, sagt Jens Siebertz, Senior Vice President des INFORM DataLab, eines in Aachen ansässigen Innovationszentrums
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