{"id":10451,"date":"2022-12-15T12:17:32","date_gmt":"2022-12-15T12:17:32","guid":{"rendered":"https:\/\/www.weshyft.com\/?p=10451"},"modified":"2024-10-22T04:37:25","modified_gmt":"2024-10-22T04:37:25","slug":"webinar-die-wesentlichkeitsanalyse-abgrenzung-und-umsetzung-im-rahmen-des-esrs","status":"publish","type":"post","link":"https:\/\/www.weshyft.com\/en\/webinar-die-wesentlichkeitsanalyse-abgrenzung-und-umsetzung-im-rahmen-des-esrs\/","title":{"rendered":"Webinar: Die Wesentlichkeitsanalyse: Abgrenzung und Umsetzung im Rahmen des ESRS"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"10451\" class=\"elementor elementor-10451\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7dd85bd9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7dd85bd9\" data-element_type=\"section\" id=\"postcontent\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4a6f2668\" data-id=\"4a6f2668\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7c9ed8d7 elementor-widget elementor-widget-text-editor\" data-id=\"7c9ed8d7\" data-element_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<p class=\"p1\">Was ist wesentlich f\u00fcr einen guten Nachhaltigkeitsbericht? Welche Themen m\u00fcssen berichtet werden? Und welche nicht? Um diese Fragen zu beantworten, gibt es im Rahmen der Nachhaltigkeitsberichterstattung die\u00a0<a href=\"https:\/\/www.weshyft.com\/en\/csrd-wesentlichkeitsanalyse\/\" target=\"_blank\" rel=\"noopener\"><b><u>materiality assessment<\/u><\/b><\/a>. Nur leider gibt es nicht das EINE Verst\u00e4ndnis von Wesentlichkeit, sondern verschiedene Ans\u00e4tze, die beeinflussen, wie Unternehmen relevante Themen f\u00fcr ihren Bericht identifizieren.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2462a082 elementor-invisible elementor-widget elementor-widget-post-info\" data-id=\"2462a082\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-9ab8179 elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>December 15, 2022<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-98f547c elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-clock\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256,8C119,8,8,119,8,256S119,504,256,504,504,393,504,256,393,8,256,8Zm92.49,313h0l-20,25a16,16,0,0,1-22.49,2.5h0l-67-49.72a40,40,0,0,1-15-31.23V112a16,16,0,0,1,16-16h32a16,16,0,0,1,16,16V256l58,42.5A16,16,0,0,1,348.49,321Z\"><\/path><\/svg>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tLesezeit: 3 Minuten\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-19781608 elementor-widget elementor-widget-heading\" data-id=\"19781608\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">1.\tDie Experten<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8d5169a elementor-widget elementor-widget-text-editor\" data-id=\"8d5169a\" data-element_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<p>In diesem Webinar wollen wir daher die verschiedenen Verst\u00e4ndnisse von Wesentlichkeit auff\u00e4chern und insbesondere die doppelte Wesentlichkeit im Rahmen der CSRD n\u00e4her beleuchten. Dazu haben wir zwei hochkar\u00e4tige Experten eingeladen, namentlich<\/p><ul><li>Prof. Dr. Frank Schiemann (Otto-Friedrich-Universit\u00e4t Bamberg; Wissenschaftsplattform Sustainable Finance) und<\/li><li>Claudius Baumann (KPMG \/ EFRAG).<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7adaeec2 elementor-widget elementor-widget-heading\" data-id=\"7adaeec2\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">2. Drei Konzepte von Wesentlichkeit<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-22b16300 elementor-widget elementor-widget-text-editor\" data-id=\"22b16300\" data-element_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<p>Prof. Dr. Frank Schiemann ist Professor f\u00fcr BWL, insbes. Controlling an der Otto-Friedrich-Universit\u00e4t Bamberg. Zu seinen Hauptforschungsinteressen geh\u00f6ren \u201cSustainability Reporting\u201d und \u201cSustainability Accounting\u201d. Er wird in seinem Impuls zeigen, wie sich das Verst\u00e4ndnis von Wesentlichkeit in der Nachhaltigkeitsberichterstattung unterscheidet und daraus die drei Ans\u00e4tze der Financial Materiality, Impact Materiality und Double Materiality abgeleitet werden. Er geht auch darauf ein, wie diese unterschiedlichen Ans\u00e4tze in den Vorschl\u00e4gen der EFRAG f\u00fcr die European Sustainability Reporting Standards (ESRS), der ISSB und der SEC angewendet werden.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-62328bbf elementor-widget elementor-widget-heading\" data-id=\"62328bbf\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">3. Wesentlichkeit im Rahmen des ESRS<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-18bc2949 elementor-widget elementor-widget-text-editor\" data-id=\"18bc2949\" data-element_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<p class=\"p1\">Claudius Baumann ist Manager und Prokurist in der ESG Service Group der KPMG. Dabei liegt sein Schwerpunkt auf der Pr\u00fcfung und Beratung rund um die nichtfinanzielle Berichterstattung. Im Rahmen eines Secondments arbeitet er aktuell direkt an der Entwicklung der European Sustainability Reporting Standards (ESRS) und wird aus erster Hand die Entwicklungen in Sachen doppelte Wesentlichkeit vorstellen sowie auf ihre praktische Umsetzung eingehen.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-5ceca2a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5ceca2a\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-e601ef4\" data-id=\"e601ef4\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e39145a elementor-view-default elementor-position-top elementor-mobile-position-top elementor-widget elementor-widget-icon-box\" data-id=\"e39145a\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon elementor-animation-grow\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-bullseye\" viewbox=\"0 0 496 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M248 8C111.03 8 0 119.03 0 256s111.03 248 248 248 248-111.03 248-248S384.97 8 248 8zm0 432c-101.69 0-184-82.29-184-184 0-101.69 82.29-184 184-184 101.69 0 184 82.29 184 184 0 101.69-82.29 184-184 184zm0-312c-70.69 0-128 57.31-128 128s57.31 128 128 128 128-57.31 128-128-57.31-128-128-128zm0 192c-35.29 0-64-28.71-64-64s28.71-64 64-64 64 28.71 64 64-28.71 64-64 64z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h5 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tStart the CSRD materiality assessment\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h5>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tConducting a CSRD-compliant materiality assessment is time-consuming, methodologically diverse and complex. Therefore, we support companies and guide you through the entire process. We have developed tools with which our experts efficiently implement the analysis and deliver reliable results. Contact us to learn more.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9941173 elementor-widget elementor-widget-button\" data-id=\"9941173\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm elementor-animation-buzz\" href=\"#elementor-action:action=popup:open&settings=eyJpZCI6IjEyMzA1IiwidG9nZ2xlIjpmYWxzZX0=\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">WeShyft Materiality Assessment <\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4a31ae4 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"4a31ae4\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c1f6303\" data-id=\"c1f6303\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fc0a799 elementor-widget elementor-widget-video\" data-id=\"fc0a799\" data-element_type=\"widget\" data-widget_type=\"video.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-wrapper elementor-open-inline\">\n\t\t\t<div class=\"elementor-video\"><div class=\"BorlabsCookie _brlbs-cb-youtube\"><div class=\"_brlbs-content-blocker\"> <div class=\"_brlbs-embed _brlbs-video-youtube\"> <img decoding=\"async\" class=\"_brlbs-thumbnail\" src=\"https:\/\/www.weshyft.com\/wp-content\/plugins\/borlabs-cookie\/assets\/images\/cb-no-thumbnail.png\" alt=\"YouTube\"> <div class=\"_brlbs-caption\"> <p>By loading the video, you accept YouTube's privacy policy.<br><a href=\"https:\/\/policies.google.com\/privacy\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">Learn more<\/a><\/p> <p><a class=\"_brlbs-btn _brlbs-icon-play-white\" href=\"#\" data-borlabs-cookie-unblock role=\"button\">Show video<\/a><\/p> <p><label><input type=\"checkbox\" name=\"unblockAll\" value=\"1\" checked> <small>Always unlock YouTube<\/small><\/label><\/p> <\/div> <\/div> <\/div><div class=\"borlabs-hide\" data-borlabs-cookie-type=\"content-blocker\" data-borlabs-cookie-id=\"youtube\"><script type=\"text\/template\">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<\/script><\/div><\/div><\/div>\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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Was ist wesentlich f\u00fcr einen guten Nachhaltigkeitsbericht? Welche Themen m\u00fcssen berichtet werden? Und welche nicht? Um diese Fragen zu beantworten, gibt es im Rahmen der Nachhaltigkeitsberichterstattung die Wesentlichkeitsanalyse. Nur leider gibt es nicht das EINE Verst\u00e4ndnis von Wesentlichkeit, sondern verschiedene Ans\u00e4tze, die beeinflussen, wie Unternehmen relevante Themen f\u00fcr ihren Bericht identifizieren.<\/p>","protected":false},"author":3,"featured_media":10453,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":[123],"meta":{"_seopress_robots_primary_cat":"none","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","content-type":"","inline_featured_image":false,"editor_plus_copied_stylings":"{}","footnotes":""},"categories":[110,117,122],"tags":[119],"thema":[134,132],"class_list":["post-10451","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-berichterstattung","category-webinar","category-wesentlichkeit","tag-webinar","thema-csrd","thema-wesentlichkeit","format-webinar"],"_links":{"self":[{"href":"https:\/\/www.weshyft.com\/en\/wp-json\/wp\/v2\/posts\/10451","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.weshyft.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.weshyft.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.weshyft.com\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.weshyft.com\/en\/wp-json\/wp\/v2\/comments?post=10451"}],"version-history":[{"count":87,"href":"https:\/\/www.weshyft.com\/en\/wp-json\/wp\/v2\/posts\/10451\/revisions"}],"predecessor-version":[{"id":16209,"href":"https:\/\/www.weshyft.com\/en\/wp-json\/wp\/v2\/posts\/10451\/revisions\/16209"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.weshyft.com\/en\/wp-json\/wp\/v2\/media\/10453"}],"wp:attachment":[{"href":"https:\/\/www.weshyft.com\/en\/wp-json\/wp\/v2\/media?parent=10451"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.weshyft.com\/en\/wp-json\/wp\/v2\/categories?post=10451"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.weshyft.com\/en\/wp-json\/wp\/v2\/tags?post=10451"},{"taxonomy":"thema","embeddable":true,"href":"https:\/\/www.weshyft.com\/en\/wp-json\/wp\/v2\/thema?post=10451"},{"taxonomy":"format","embeddable":true,"href":"https:\/\/www.weshyft.com\/en\/wp-json\/wp\/v2\/format?post=10451"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}