{"id":12755,"date":"2023-11-30T08:43:28","date_gmt":"2023-11-30T08:43:28","guid":{"rendered":"https:\/\/www.weshyft.com\/?p=12755"},"modified":"2024-01-15T11:43:24","modified_gmt":"2024-01-15T11:43:24","slug":"doppelte-wesentlichkeitsanalyse-in-7-schritten","status":"publish","type":"post","link":"https:\/\/www.weshyft.com\/en\/doppelte-wesentlichkeitsanalyse-in-7-schritten\/","title":{"rendered":"Doppelte Wesentlichkeitsanalyse in 7 Schritten"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"12755\" class=\"elementor elementor-12755\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-47ac58d3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"47ac58d3\" data-element_type=\"section\" id=\"postcontent\" 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Locked=\"false\" Priority=\"60\" Name=\"Light Shading\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"61\" Name=\"Light List\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"62\" Name=\"Light Grid\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"63\" Name=\"Medium Shading 1\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"64\" Name=\"Medium Shading 2\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"65\" Name=\"Medium List 1\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"66\" Name=\"Medium List 2\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"67\" Name=\"Medium Grid 1\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"68\" Name=\"Medium Grid 2\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"69\" Name=\"Medium Grid 3\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"70\" Name=\"Dark List\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"71\" Name=\"Colorful Shading\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"72\" Name=\"Colorful List\"\/>\n  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Priority=\"66\" Name=\"Medium List 2 Accent 1\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"67\" Name=\"Medium Grid 1 Accent 1\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"68\" Name=\"Medium Grid 2 Accent 1\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"69\" Name=\"Medium Grid 3 Accent 1\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"70\" Name=\"Dark List Accent 1\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"71\" Name=\"Colorful Shading Accent 1\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"72\" Name=\"Colorful List Accent 1\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"73\" Name=\"Colorful Grid Accent 1\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"60\" Name=\"Light Shading Accent 2\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"61\" Name=\"Light List Accent 2\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"62\" Name=\"Light Grid Accent 2\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"63\" Name=\"Medium Shading 1 Accent 2\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"64\" Name=\"Medium Shading 2 Accent 2\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"65\" Name=\"Medium List 1 Accent 2\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"66\" Name=\"Medium List 2 Accent 2\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"67\" Name=\"Medium Grid 1 Accent 2\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"68\" Name=\"Medium Grid 2 Accent 2\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"69\" Name=\"Medium Grid 3 Accent 2\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"70\" Name=\"Dark List Accent 2\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"71\" Name=\"Colorful Shading Accent 2\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"72\" Name=\"Colorful List Accent 2\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"73\" Name=\"Colorful Grid Accent 2\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"60\" Name=\"Light Shading Accent 3\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"61\" Name=\"Light List Accent 3\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"62\" Name=\"Light Grid Accent 3\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"63\" Name=\"Medium Shading 1 Accent 3\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"64\" Name=\"Medium Shading 2 Accent 3\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"65\" Name=\"Medium List 1 Accent 3\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"66\" Name=\"Medium List 2 Accent 3\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"67\" Name=\"Medium Grid 1 Accent 3\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"68\" Name=\"Medium Grid 2 Accent 3\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"69\" Name=\"Medium Grid 3 Accent 3\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"70\" Name=\"Dark List Accent 3\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"71\" Name=\"Colorful Shading Accent 3\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"72\" Name=\"Colorful List Accent 3\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"73\" Name=\"Colorful Grid Accent 3\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"60\" Name=\"Light Shading Accent 4\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"61\" Name=\"Light List Accent 4\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"62\" Name=\"Light Grid Accent 4\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"63\" Name=\"Medium Shading 1 Accent 4\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"64\" Name=\"Medium Shading 2 Accent 4\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"65\" Name=\"Medium List 1 Accent 4\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"66\" Name=\"Medium List 2 Accent 4\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"67\" Name=\"Medium Grid 1 Accent 4\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"68\" Name=\"Medium Grid 2 Accent 4\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"69\" Name=\"Medium Grid 3 Accent 4\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"70\" Name=\"Dark List Accent 4\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"71\" Name=\"Colorful Shading Accent 4\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"72\" Name=\"Colorful List Accent 4\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"73\" Name=\"Colorful Grid Accent 4\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"60\" Name=\"Light Shading Accent 5\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"61\" Name=\"Light List Accent 5\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"62\" Name=\"Light Grid Accent 5\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"63\" Name=\"Medium Shading 1 Accent 5\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"64\" Name=\"Medium Shading 2 Accent 5\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"65\" Name=\"Medium List 1 Accent 5\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"66\" Name=\"Medium List 2 Accent 5\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"67\" Name=\"Medium Grid 1 Accent 5\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"68\" Name=\"Medium Grid 2 Accent 5\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"69\" Name=\"Medium Grid 3 Accent 5\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"70\" Name=\"Dark List Accent 5\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"71\" Name=\"Colorful Shading Accent 5\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"72\" Name=\"Colorful List Accent 5\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"73\" Name=\"Colorful Grid Accent 5\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"60\" Name=\"Light Shading Accent 6\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"61\" Name=\"Light List Accent 6\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"62\" Name=\"Light Grid Accent 6\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"63\" Name=\"Medium Shading 1 Accent 6\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"64\" Name=\"Medium Shading 2 Accent 6\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"65\" Name=\"Medium List 1 Accent 6\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"66\" Name=\"Medium List 2 Accent 6\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"67\" Name=\"Medium Grid 1 Accent 6\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"68\" Name=\"Medium Grid 2 Accent 6\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"69\" Name=\"Medium Grid 3 Accent 6\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"70\" Name=\"Dark List Accent 6\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"71\" Name=\"Colorful Shading Accent 6\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"72\" Name=\"Colorful List Accent 6\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"73\" Name=\"Colorful Grid Accent 6\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"19\" QFormat=\"true\"\n   Name=\"Subtle Emphasis\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"21\" QFormat=\"true\"\n   Name=\"Intense Emphasis\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"31\" QFormat=\"true\"\n   Name=\"Subtle Reference\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"32\" QFormat=\"true\"\n   Name=\"Intense Reference\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"33\" QFormat=\"true\" Name=\"Book Title\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"37\" SemiHidden=\"true\"\n   UnhideWhenUsed=\"true\" Name=\"Bibliography\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"39\" SemiHidden=\"true\"\n   UnhideWhenUsed=\"true\" QFormat=\"true\" Name=\"TOC Heading\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"41\" Name=\"Plain Table 1\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"42\" Name=\"Plain Table 2\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"43\" Name=\"Plain Table 3\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"44\" Name=\"Plain Table 4\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"45\" Name=\"Plain Table 5\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"40\" Name=\"Grid Table Light\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"46\" Name=\"Grid Table 1 Light\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"47\" Name=\"Grid Table 2\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"48\" Name=\"Grid Table 3\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"49\" Name=\"Grid Table 4\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"50\" Name=\"Grid Table 5 Dark\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"51\" Name=\"Grid Table 6 Colorful\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"52\" Name=\"Grid Table 7 Colorful\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"46\"\n   Name=\"Grid Table 1 Light Accent 1\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"47\" Name=\"Grid Table 2 Accent 1\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"48\" Name=\"Grid Table 3 Accent 1\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"49\" Name=\"Grid Table 4 Accent 1\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"50\" Name=\"Grid Table 5 Dark Accent 1\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"51\"\n   Name=\"Grid Table 6 Colorful Accent 1\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"52\"\n   Name=\"Grid Table 7 Colorful Accent 1\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"46\"\n   Name=\"Grid Table 1 Light Accent 2\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"47\" Name=\"Grid Table 2 Accent 2\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"48\" Name=\"Grid Table 3 Accent 2\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"49\" Name=\"Grid Table 4 Accent 2\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"50\" Name=\"Grid Table 5 Dark Accent 2\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"51\"\n   Name=\"Grid Table 6 Colorful Accent 2\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"52\"\n   Name=\"Grid Table 7 Colorful Accent 2\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"46\"\n   Name=\"Grid Table 1 Light 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Name=\"Grid Table 2 Accent 6\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"48\" Name=\"Grid Table 3 Accent 6\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"49\" Name=\"Grid Table 4 Accent 6\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"50\" Name=\"Grid Table 5 Dark Accent 6\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"51\"\n   Name=\"Grid Table 6 Colorful Accent 6\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"52\"\n   Name=\"Grid Table 7 Colorful Accent 6\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"46\" Name=\"List Table 1 Light\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"47\" Name=\"List Table 2\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"48\" Name=\"List Table 3\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"49\" Name=\"List Table 4\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"50\" Name=\"List Table 5 Dark\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"51\" Name=\"List Table 6 Colorful\"\/>\n  <w:LsdException 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<w:LsdException Locked=\"false\" Priority=\"50\" Name=\"List Table 5 Dark Accent 5\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"51\"\n   Name=\"List Table 6 Colorful Accent 5\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"52\"\n   Name=\"List Table 7 Colorful Accent 5\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"46\"\n   Name=\"List Table 1 Light Accent 6\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"47\" Name=\"List Table 2 Accent 6\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"48\" Name=\"List Table 3 Accent 6\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"49\" Name=\"List Table 4 Accent 6\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"50\" Name=\"List Table 5 Dark Accent 6\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"51\"\n   Name=\"List Table 6 Colorful Accent 6\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"52\"\n   Name=\"List Table 7 Colorful Accent 6\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"Mention\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"Smart Hyperlink\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"Hashtag\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"Unresolved Mention\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"Smart Link\"\/>\n <\/w:LatentStyles>\n<\/xml><![endif]--><!-- [if gte mso 10]>\n<style>\n \/* Style Definitions *\/\n table.MsoNormalTable\n\t{mso-style-name:\"Normale Tabelle\";\n\tmso-tstyle-rowband-size:0;\n\tmso-tstyle-colband-size:0;\n\tmso-style-noshow:yes;\n\tmso-style-priority:99;\n\tmso-style-parent:\"\";\n\tmso-padding-alt:0cm 5.4pt 0cm 5.4pt;\n\tmso-para-margin-top:0cm;\n\tmso-para-margin-right:0cm;\n\tmso-para-margin-bottom:8.0pt;\n\tmso-para-margin-left:0cm;\n\tline-height:107%;\n\tmso-pagination:widow-orphan;\n\tfont-size:11.0pt;\n\tfont-family:\"Calibri\",sans-serif;\n\tmso-ascii-font-family:Calibri;\n\tmso-ascii-theme-font:minor-latin;\n\tmso-hansi-font-family:Calibri;\n\tmso-hansi-theme-font:minor-latin;\n\tmso-bidi-font-family:\"Times New Roman\";\n\tmso-bidi-theme-font:minor-bidi;\n\tmso-font-kerning:1.0pt;\n\tmso-ligatures:standardcontextual;\n\tmso-ansi-language:DE;}\n<\/style>\n<![endif]--><\/p><p class=\"MsoNormal\" style=\"text-align: justify; line-height: 150%;\"><i><span lang=\"DE\" style=\"font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-ansi-language: DE;\">Die CSRD bringt einige Neuerungen in der Nachhaltigkeitsberichtserstattung mit sich, unter anderem die Einf\u00fchrung der doppelten Wesentlichkeitsanalyse. Hier wird gekl\u00e4rt, was es damit auf sich hat, wie an die Durchf\u00fchrung herangegangen werden kann und was sie eigentlich bringt.<\/span><\/i><\/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-71dea720 elementor-invisible elementor-widget elementor-widget-post-info\" data-id=\"71dea720\" 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>November 30, 2023<\/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: 7 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-7a9d51be elementor-widget elementor-widget-text-editor\" data-id=\"7a9d51be\" 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>\u00a0<\/p><p>Nachdem im Januar 2023 die EU Corporate Sustainability Reporting Directive (CSRD) in Kraft getreten ist, wird f\u00fcr viele Unternehmen die Umsetzung immer konkreter. Ab 2024 berichten die ersten Unternehmen nach den neuen Standards und in den folgenden Jahren wird die Berichtspflicht sukzessiv erweitert. Deshalb sollten auch Unternehmen, die zum jetzigen Zeitpunkt noch nicht berichtspflichtig sind, sich bereits mit der Durchf\u00fchrung der Wesentlichkeitsanalyse auseinandersetzen. Denn eine wesentliche Neuerung, die mit der CSRD einhergeht, ist die sogenannte doppelte Wesentlichkeitsanalyse (Double Materiality). Die einheitlichen European Sustainability Reporting Standards (ESRS) dienen dabei als Leitlinie f\u00fcr die Umsetzung. Zur Unterst\u00fctzung bei der Wesentlichkeitsanalyse hat die EFRAG am 23. August 2023 ein Draft eines <a href=\"https:\/\/efrag.org\/Assets\/Download?assetUrl=%2Fsites%2Fwebpublishing%2FMeeting%20Documents%2F2307280747599961%2F06-02%20Materiality%20Assessment%20SRB%20230823.pdf&amp;AspxAutoDetectCookieSupport=1\">Implementierungsguides<\/a> ver\u00f6ffentlicht.<\/p><p>Aber fangen wir von vorne an und kl\u00e4ren zun\u00e4chst in aller K\u00fcrze, was die doppelte Wesentlichkeit nochmal bedeutet:<\/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-59544a2a elementor-widget elementor-widget-heading\" data-id=\"59544a2a\" 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\">Was ist die doppelte Wesentlichkeit?<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1fa6eac elementor-widget elementor-widget-text-editor\" data-id=\"1fa6eac\" 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>Die doppelte Wesentlichkeit betrachtet Nachhaltigkeitsaspekte aus zwei Perspektiven:<\/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-ab4f8fd elementor-widget elementor-widget-image\" data-id=\"ab4f8fd\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"337\" src=\"https:\/\/www.weshyft.com\/wp-content\/uploads\/2023\/11\/Materiality-1024x431.png\" class=\"attachment-large size-large wp-image-12778\" alt=\"CSRD, ESRS, Materiality, doppelte Wesentlichkeit\" srcset=\"https:\/\/www.weshyft.com\/wp-content\/uploads\/2023\/11\/Materiality-1024x431.png 1024w, https:\/\/www.weshyft.com\/wp-content\/uploads\/2023\/11\/Materiality-300x126.png 300w, https:\/\/www.weshyft.com\/wp-content\/uploads\/2023\/11\/Materiality-768x323.png 768w, https:\/\/www.weshyft.com\/wp-content\/uploads\/2023\/11\/Materiality-1536x646.png 1536w, https:\/\/www.weshyft.com\/wp-content\/uploads\/2023\/11\/Materiality-2048x861.png 2048w, https:\/\/www.weshyft.com\/wp-content\/uploads\/2023\/11\/Materiality-18x8.png 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dee06c1 elementor-widget elementor-widget-heading\" data-id=\"dee06c1\" 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\">Wozu dient die Wesentlichkeitsanalyse?<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5e9c25d9 elementor-widget elementor-widget-text-editor\" data-id=\"5e9c25d9\" 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>Eine Wesentlichkeitsanalyse wird durchgef\u00fchrt, um herauszufinden, welche Nachhaltigkeitsthemen f\u00fcr ein Unternehmen wesentlich sind. Denn ein Unternehmen muss nicht \u00fcber alle in den ESRS beschriebenen ESG-Themen berichten, sondern \u00fcber jene, die als wesentlich herausgestellt wurden. Dies sichert die Aussagekraft und begrenzt die L\u00e4nge des Berichts.<\/p><p>Die ESRS geben zehn Hauptthemengebiete vor:<\/p><p><strong>Umwelt:<\/strong><\/p><ul><li>ESRS E1 &#8211; Climate change (Klimawandel)<\/li><li>ESRS E2 &#8211; Pollution (Umweltverschmutzung)<\/li><li>ESRS E3 &#8211; Water and marine resources (Wasser- und Meeresressourcen)<\/li><li>ESRS E4 &#8211; Biodiversity and ecosystems (Biodiversit\u00e4t und \u00d6kosysteme)<\/li><li>ESRS E5 &#8211; Resource use and circular economy (Ressourcennutzung und Kreislaufwirtschaft)<\/li><\/ul><p>\u00a0<\/p><p><strong>Soziales:<\/strong><\/p><ul><li>ESRS S1 &#8211; Own workforce (Eigene Belegschaft)<\/li><li>ESRS S2 &#8211; Workers in the value chain (Arbeiter in der Wertsch\u00f6pfungskette)<\/li><li>ESRS S3 &#8211; Affected communities (Betroffene Gemeinschaften)<\/li><li>ESRS S4 &#8211; Consumers and end-users (Verbraucher und Endnutzer)<\/li><\/ul><p>\u00a0<\/p><p><strong>Governance:<\/strong><\/p><ul><li>ESRS G1 &#8211; Business conduct (Unternehmensf\u00fchrung)<\/li><\/ul><p>\u00a0<\/p><p>Diese Haupthemen k\u00f6nnen weitere Unterthemen und Unterunterthemen haben.<\/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-b6d97d2 elementor-widget elementor-widget-heading\" data-id=\"b6d97d2\" 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\">Die Schritte zur Durchf\u00fchrung der doppelten Wesentlichkeitsanalyse<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d3bc1b6 elementor-widget elementor-widget-text-editor\" data-id=\"1d3bc1b6\" 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>Die Durchf\u00fchrung der doppelten Wesentlichkeitsanalyse nach ESRS haben wir bei WeShyft in sieben Schritte unterteilt.<\/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-52cf699 elementor-widget elementor-widget-image\" data-id=\"52cf699\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"600\" src=\"https:\/\/www.weshyft.com\/wp-content\/uploads\/2023\/11\/7-Schritte-1-1024x768.png\" class=\"attachment-large size-large wp-image-12774\" alt=\"CSRD, ESRS, doppelte Wesentlichkeit\" srcset=\"https:\/\/www.weshyft.com\/wp-content\/uploads\/2023\/11\/7-Schritte-1-1024x768.png 1024w, https:\/\/www.weshyft.com\/wp-content\/uploads\/2023\/11\/7-Schritte-1-300x225.png 300w, https:\/\/www.weshyft.com\/wp-content\/uploads\/2023\/11\/7-Schritte-1-768x576.png 768w, https:\/\/www.weshyft.com\/wp-content\/uploads\/2023\/11\/7-Schritte-1-1536x1152.png 1536w, https:\/\/www.weshyft.com\/wp-content\/uploads\/2023\/11\/7-Schritte-1-2048x1536.png 2048w, https:\/\/www.weshyft.com\/wp-content\/uploads\/2023\/11\/7-Schritte-1-16x12.png 16w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cafff5b elementor-widget elementor-widget-text-editor\" data-id=\"cafff5b\" 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>\u00a0<\/p><p><strong>Schritt 1<\/strong>: Im ersten Schritt wird zun\u00e4chst der Status Quo analysiert. Dazu werden Unternehmensaktivit\u00e4ten, das Gesch\u00e4ftsmodell sowie Gesch\u00e4ftsbeziehungen und die Wertsch\u00f6pfungskette systematisch erfasst, um den aktuellen Zustand zu in Bezug auf die Nachhaltigkeitsleistung zu bewerten. Dies gibt einen \u00dcberblick f\u00fcr die Durchf\u00fchrung der Wesentlichkeitsanalyse.<\/p><p><strong>Schritt 2: <\/strong>Bei der Wesentlichkeitsanalyse nach ESRS ist es wichtig, Stakeholdergruppen einzubeziehen. Dazu werden in diesem Schritt relevante Stakeholder identifiziert und priorisiert. Der fortlaufende Kontakt mit Stakeholdern tr\u00e4gt zum Verst\u00e4ndnis der f\u00fcr das Unternehmen wesentlichen Nachhaltigkeitsaspekte bei und hilft bei deren Priorisierung und Validierung.<\/p><p><strong>Schritt 3: <\/strong>Im dritten Schritt wird eine Longlist mit potenziell wesentlichen Nachhaltigkeitshemen aufgestellt. Dazu k\u00f6nnen bereits bestehende Wesentlichkeitsanalysen f\u00fcr andere Frameworks, Due Diligence Prozesse, Stakeholderdialoge oder Benchmarkanalysen gescreent werden. Die Longlist sollte im Anschluss gepr\u00fcft und validiert werden durch Expert:innen und Stakeholdern.<\/p><p><strong>Schritt 4:<\/strong> Im vierten Schritt wird die Impact Perspektive (Auswirkungsperspektive) eingenommen, also die Auswirkungen der Gesch\u00e4ftst\u00e4tigkeiten auf Mensch, Umwelt und Wirtschaft analysiert. Ziel ist die Bewertung von positiven und negativen Auswirkungen zu den Aspekten, die in Schritt 3 identifiziert wurden. Auch dieser Schritt sollte unter Einbezug von Stakeholdern und Expert:innen erfolgen.<\/p><p>Die Bewertung erfolgt anhand der von den ESRS vorgegebenen Kriterien und das Unternehmen wendet geeignete qualitative und\/oder quantitative Schwellenwerte an.<\/p><p>F\u00fcr die Auswirkungen gem\u00e4\u00df der Impact-Materiality Analyse werden die Kriterien wie folgt bestimmt:<\/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-4d9ebe5 elementor-widget elementor-widget-image\" data-id=\"4d9ebe5\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"168\" src=\"https:\/\/www.weshyft.com\/wp-content\/uploads\/2023\/11\/Auswirkungen-1024x215.png\" class=\"attachment-large size-large wp-image-12777\" alt=\"CSRD, ESRS, doppelte Wesentlichkeit\" srcset=\"https:\/\/www.weshyft.com\/wp-content\/uploads\/2023\/11\/Auswirkungen-1024x215.png 1024w, https:\/\/www.weshyft.com\/wp-content\/uploads\/2023\/11\/Auswirkungen-300x63.png 300w, https:\/\/www.weshyft.com\/wp-content\/uploads\/2023\/11\/Auswirkungen-768x161.png 768w, https:\/\/www.weshyft.com\/wp-content\/uploads\/2023\/11\/Auswirkungen-1536x322.png 1536w, https:\/\/www.weshyft.com\/wp-content\/uploads\/2023\/11\/Auswirkungen-18x4.png 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2965ee7 elementor-widget elementor-widget-text-editor\" data-id=\"2965ee7\" 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>\u00a0<\/p><p><strong>Schritt 5: <\/strong>Im f\u00fcnften Schritt wird die finanzielle Perspektive eingenommen, also die finanziellen Auswirkungen (Chancen und Risiken) von Nachhaltigkeitsthemen auf das Unternehmen analysiert. F\u00fcr die Chancen und Risiken, die in der Financial-Materiality Analyse identifiziert wurden, werden laut ESRS geeignete quantitative und\/oder qualitative Schwellenwerte verwendet, die auf den erwarteten finanziellen Auswirkungen in Bezug auf Leistung, Finanzlage, Cashflows, Zugang zu und Kosten von Kapital verwendet werden. Daf\u00fcr werden Wahrscheinlichkeit, Zeithorizont und Ausma\u00df bestimmt.<\/p><p><strong>Schritt 6: <\/strong>Im sechsten Schritt wird die Themenliste konsolidiert. Die Ergebnisse der beiden vorherigen Analysen werden zusammengefasst und ihre Relevanz visualisiert (in einer Wesentlichkeitsmatrix). Die Longlist wird um jene Themen reduziert, die nicht die Wesentlichkeitsschwelle \u00fcberschreiten.<\/p><p><strong>Schritt 7:<\/strong> Im letzten Schritt werden die Ergebnisse validiert und kommuniziert. Das Unternehmen erstattet Bericht sowohl \u00fcber den Prozess als auch \u00fcber die Ergebnisse der doppelten Wesentlichkeitsanalyse. Alle als wesentlich identifizierten ESG-Themen m\u00fcssen transparent berichtet 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-6d925af2 elementor-widget elementor-widget-heading\" data-id=\"6d925af2\" 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\">Welchen Nutzen bringt die Wesentlichkeitsanalyse (neben der Notwendigkeit zur Berichtserstellung)?<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3a117401 elementor-widget elementor-widget-text-editor\" data-id=\"3a117401\" 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>Mittels der Wesentlichkeitsanalyse werden strategisch wichtige Nachhaltigkeitsthemen identifiziert. So k\u00f6nnen Unternehmen ihr Nachhaltigkeitsmanagement gezielt ausrichten, um begrenzte Ressourcen m\u00f6glichst effektiv einzusetzen. Dadurch, dass bei der Wesentlichkeitsanalyse Stakeholder eingebunden wurden, k\u00f6nnen deren Erwartungen gezielt adressiert werden und so gute Beziehung geschaffen werden. Nicht zuletzt werden durch die Analyse Nachhaltigkeitsrisiken erkannt, sodass Ma\u00dfnahmen zur Vermeidung oder Reduzierung ergriffen werden k\u00f6nnen.<\/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-65138aa elementor-cta--skin-cover elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"65138aa\" data-element_type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url(https:\/\/www.weshyft.com\/wp-content\/uploads\/2022\/01\/WeShyft-Newletter-Banner-3-1024x576.png);\" role=\"img\" aria-label=\"WeShyft Newletter Banner (3)\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h2 class=\"elementor-cta__title elementor-cta__content-item elementor-content-item elementor-animated-item--grow\">\n\t\t\t\t\t\tDu m\u00f6chtest einen detaillierteren \u00dcberblick?\t\t\t\t\t<\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__description elementor-cta__content-item elementor-content-item elementor-animated-item--grow\">\n\t\t\t\t\t\tHier geht's zum WeShyft Prozess der Wesentlichkeitsanalyse \t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item elementor-animated-item--grow\">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-\" href=\"https:\/\/www.weshyft.com\/en\/gratis-praesentation-7-schritte-der-csrd-wesentlichkeitsanalyse\/\">\n\t\t\t\t\t\tDownload now\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Die CSRD bringt einige Neuerungen in der Nachhaltigkeitsberichtserstattung mit sich, unter anderem die Einf\u00fchrung der doppelten Wesentlichkeitsanalyse. Hier wird gekl\u00e4rt, was es damit auf sich hat, wie an die Durchf\u00fchrung herangegangen werden kann und was sie eigentlich bringt. \u00a0 Nachdem im Januar 2023 die EU Corporate Sustainability Reporting Directive (CSRD) in Kraft getreten ist, wird [&hellip;]<\/p>","protected":false},"author":3,"featured_media":12759,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":[126],"meta":{"_seopress_robots_primary_cat":"none","_seopress_titles_title":"Doppelte Wesentlichkeitsanalyse in 7 Schritten","_seopress_titles_desc":"","_seopress_robots_index":"","content-type":"","inline_featured_image":false,"editor_plus_copied_stylings":"{}","footnotes":""},"categories":[141,122],"tags":[],"thema":[132],"class_list":["post-12755","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-esrs","category-wesentlichkeit","thema-wesentlichkeit","format-artikel"],"_links":{"self":[{"href":"https:\/\/www.weshyft.com\/en\/wp-json\/wp\/v2\/posts\/12755","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=12755"}],"version-history":[{"count":32,"href":"https:\/\/www.weshyft.com\/en\/wp-json\/wp\/v2\/posts\/12755\/revisions"}],"predecessor-version":[{"id":13168,"href":"https:\/\/www.weshyft.com\/en\/wp-json\/wp\/v2\/posts\/12755\/revisions\/13168"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.weshyft.com\/en\/wp-json\/wp\/v2\/media\/12759"}],"wp:attachment":[{"href":"https:\/\/www.weshyft.com\/en\/wp-json\/wp\/v2\/media?parent=12755"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.weshyft.com\/en\/wp-json\/wp\/v2\/categories?post=12755"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.weshyft.com\/en\/wp-json\/wp\/v2\/tags?post=12755"},{"taxonomy":"thema","embeddable":true,"href":"https:\/\/www.weshyft.com\/en\/wp-json\/wp\/v2\/thema?post=12755"},{"taxonomy":"format","embeddable":true,"href":"https:\/\/www.weshyft.com\/en\/wp-json\/wp\/v2\/format?post=12755"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}