<?xml version="1.0" encoding="utf-8"?>
<export-example>
  <doc>
    <id>2877</id>
    <completedYear>2023</completedYear>
    <publishedYear>2023</publishedYear>
    <thesisYearAccepted/>
    <language>deu</language>
    <pageFirst>23</pageFirst>
    <pageLast>25</pageLast>
    <pageNumber>3</pageNumber>
    <edition/>
    <issue>3</issue>
    <volume>38</volume>
    <type>article</type>
    <publisherName>Oekom Publishers GmbH</publisherName>
    <publisherPlace/>
    <creatingCorporation/>
    <contributingCorporation/>
    <belongsToBibliography>1</belongsToBibliography>
    <completedDate>--</completedDate>
    <publishedDate>--</publishedDate>
    <thesisDateAccepted>--</thesisDateAccepted>
    <title language="deu">Prüfpflichten in der Corporate Sustainability Reporting Directive</title>
    <abstract language="deu">Mit der Einführung der Corporate Sustainability Reporting Directive werden Prüfpflichten zu den im Lagebericht publizierten Nachhaltigkeitsinformationen eingeführt. Der vorliegende Beitrag widmet sich den Fragen, was geprüft wird, wer prüft und wie geprüft wird. Abschließend wird kurz die nationale Umsetzung der Prüfpflichten ins deutsche Recht angesprochen.</abstract>
    <parentTitle language="deu">Ökologisches Wirtschaften</parentTitle>
    <identifier type="issn">1430-8800</identifier>
    <identifier type="doi">10.14512/OEW380323</identifier>
    <enrichment key="opus_doi_flag">true</enrichment>
    <enrichment key="opus_import_data">{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2023,9,10]],"date-time":"2023-09-10T13:48:05Z","timestamp":1694353685331},"reference-count":0,"publisher":"Oekom Publishers GmbH","issue":"3","license":[{"start":{"date-parts":[[2023,9,8]],"date-time":"2023-09-08T00:00:00Z","timestamp":1694131200000},"content-version":"unspecified","delay-in-days":0,"URL":"http:\/\/creativecommons.org\/licenses\/by-nc-nd\/4.0"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["\u00d6W"],"abstract":"&lt;jats:p&gt;Mit der Einf\u00fchrung der Corporate Sustainability Reporting Directive werden Pr\u00fcfpflichten zu den im Lagebericht publizierten Nachhaltigkeitsinformationen eingef\u00fchrt. Der vorliegende Beitrag widmet sich den Fragen, was gepr\u00fcft wird, wer pr\u00fcft und wie gepr\u00fcft wird. Abschlie\u00dfend wird kurz die nationale Umsetzung der Pr\u00fcfpflichten ins deutsche Recht angesprochen.&lt;\/jats:p&gt;","DOI":"10.14512\/oew380323","type":"journal-article","created":{"date-parts":[[2023,9,9]],"date-time":"2023-09-09T12:35:01Z","timestamp":1694262901000},"page":"23-25","source":"Crossref","is-referenced-by-count":0,"title":["Pr\u00fcfpflichten in der Corporate Sustainability Reporting Directive"],"prefix":"10.14512","volume":"38","author":[{"given":"Hannes","family":"R\u00f6ssel","sequence":"first","affiliation":[]},{"given":"Mario","family":"Lodigiani","sequence":"additional","affiliation":[]},{"given":"Frank","family":"Ebinger","sequence":"additional","affiliation":[]}],"member":"5645","published-online":{"date-parts":[[2023,9,8]]},"container-title":["\u00d6kologisches Wirtschaften - Fachzeitschrift"],"original-title":[],"link":[{"URL":"https:\/\/www.oekologisches-wirtschaften.de\/index.php\/oew\/article\/download\/1970\/1899","content-type":"application\/pdf","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/www.oekologisches-wirtschaften.de\/index.php\/oew\/article\/download\/1970\/1899","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2023,9,9]],"date-time":"2023-09-09T12:35:01Z","timestamp":1694262901000},"score":1,"resource":{"primary":{"URL":"https:\/\/www.oekologisches-wirtschaften.de\/index.php\/oew\/article\/view\/1970"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2023,9,8]]},"references-count":0,"journal-issue":{"issue":"3","published-online":{"date-parts":[[2023,9,8]]}},"URL":"https:\/\/doi.org\/10.14512\/oew380323","relation":{},"ISSN":["1430-8800"],"issn-type":[{"value":"1430-8800","type":"print"}],"subject":[],"published":{"date-parts":[[2023,9,8]]}}}</enrichment>
    <enrichment key="local_crossrefDocumentType">journal-article</enrichment>
    <enrichment key="local_crossrefLicence">http://creativecommons.org/licenses/by-nc-nd/4.0</enrichment>
    <enrichment key="local_import_origin">crossref</enrichment>
    <enrichment key="local_doiImportPopulated">PersonAuthorFirstName_1,PersonAuthorLastName_1,PersonAuthorFirstName_2,PersonAuthorLastName_2,PersonAuthorFirstName_3,PersonAuthorLastName_3,PublisherName,TitleMain_1,TitleAbstract_1,TitleParent_1,PageNumber,PageFirst,PageLast,Issue,Volume,CompletedYear,IdentifierIssn,Enrichmentlocal_crossrefLicence</enrichment>
    <enrichment key="opus.source">doi-import</enrichment>
    <enrichment key="opus.doi.autoCreate">false</enrichment>
    <enrichment key="opus.urn.autoCreate">false</enrichment>
    <licence>Creative Commons - CC BY-NC-ND - Namensnennung - Nicht kommerziell - Keine Bearbeitungen 4.0 International</licence>
    <author>Hannes Rössel</author>
    <author>Mario Lodigiani</author>
    <author>Frank Ebinger</author>
    <collection role="Forschungsschwerpunkt" number="6">Nachhaltigkeit</collection>
    <collection role="institutes" number="">Nuremberg Campus of Technology</collection>
  </doc>
</export-example>
