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  "documentTitle": "Big shifts, small steps Survey of Sustainability Reporting 2022",
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      "text": "Sustainable Finance gained unprecedented momentum in Germany due to the EU Action Plan on Financing Sustainable Growth and the European Green Deal for environmental transformation and modernization of economy and society. Since then, non-financial reporting is more dynamic than ever before. The drive towards comparable ESG reporting within the European Union has become increasingly important. In Germany, the Corporate Sustainability Reporting Directive (CSRD) has accelerated sustainability reporting, which is reflected in the positive uptake of SASB reporting among both G250 companies in Germany and the N100 companies in Europe. Regulatory pressure is also bearing fruit in driving this adoption of international frameworks within Germany. The CSRD aims for comparability and reliability. Comparability shall be achieved by new European Sustainability Reporting Standards which have to be applied by all companies and which consider existing frameworks like GRI or TCFD. Reliability will be achieved by an upcoming mandatory limited assurance obligation. Therefore, ESG reporting is a significant topic for all companies and we encourage companies of all sizes to adopt such recognized standards in their reporting.",
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      "text": "Corporate Sustainability Reporting has long taken an inside-out view of the company's impact on the environment and society. Meanwhile, ISSB and SASB, as part of their investor focus, has taken an outside-in view of the impacts of the environment and society on the company and ultimately its long-term enterprise value. SASB allows for industry-specific, comparable and consistent disclosure, which is necessary for decision-useful information. As the call from investors continues to grow, the popularity of SASB standards has increased as companies continue to grapple with how to tell their ESG story.",
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