EFRAG, European Lab Project Task Force, Proposals for a relevant and dynamic EU Sustainability Reporting Standardsetting, Final Report, 2021, https://www.efrag.org/Assets/Download?assetUrl=%2Fsites%2Fwebpublishing%2FSiteAssets%2FEFRAG%2520PTF-NFRS_MAIN_REPORT.pdf, abgerufen am 3.1.2023

forsa, ESG-Herausforderungen für Großunternehmen in Deutschland, 2021, www.drsc.de/app/uploads/2021/06/40337_f21.0175_text.pdf, abgerufen am 3.1.2023

PTF-RNFRO (European Lab PTF on Reporting of non-financial risks and opportunities and linkage to the business model), Towards Sustainable Businesses: Good Practices in Business Model, Risks and Opportunities Reporting in the EU, Summary, 2021, www.efrag.org/Assets/Download?assetUrl=/sites/webpublishing/SiteAssets/EFRAG%20PTF-RNFRO%20-%20Report%20Summary.pdf, abgerufen am 3.1.2023

United Nations, General Assembly, Work of the Statistical Commission pertaining to the 2030 Agenda for Sustainable Development, incl. Annex Global indicator framework for the Sustainable Development Goals and targets of the 2030 Agenda for Sustainable Development, 2017, A/RES/71/313, https://digitallibrary.un.org/record/1291226, abgerufen am 3.1.2023

World Business Council for Sustainable Development (WBCSD), Reporting matters, Time for a shared vision, 2021, www.wbcsd.org/contentwbc/download/13155/193072/1, abgerufen am 3.1.2023

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