');mask-image:url('data:image/svg+xml;utf8, ');mask-mode:alpha;-webkit-mask-position:center;mask-position:center;-webkit-mask-repeat:no-repeat;mask-repeat:no-repeat;-webkit-mask-size:contain;mask-size:contain}}:root :where(.wp-block-image.is-style-rounded img,.wp-block-image .is-style-rounded img){border-radius:9999px}.wp-block-image figure{margin:0}.wp-lightbox-container{display:flex;flex-direction:column;position:relative}.wp-lightbox-container img{cursor:zoom-in}.wp-lightbox-container img:hover+button{opacity:1}.wp-lightbox-container button{align-items:center;-webkit-backdrop-filter:blur(16px) saturate(180%);backdrop-filter:blur(16px) saturate(180%);background-color:#5a5a5a40;border:none;border-radius:4px;cursor:zoom-in;display:flex;height:20px;justify-content:center;opacity:0;padding:0;position:absolute;right:16px;text-align:center;top:16px;transition:opacity .2s ease;width:20px;z-index:100}.wp-lightbox-container button:focus-visible{outline:3px auto #5a5a5a40;outline:3px auto -webkit-focus-ring-color;outline-offset:3px}.wp-lightbox-container button:hover{cursor:pointer;opacity:1}.wp-lightbox-container button:focus{opacity:1}.wp-lightbox-container button:focus,.wp-lightbox-container button:hover,.wp-lightbox-container button:not(:hover):not(:active):not(.has-background){background-color:#5a5a5a40;border:none}.wp-lightbox-overlay{box-sizing:border-box;cursor:zoom-out;height:100vh;left:0;overflow:hidden;position:fixed;top:0;visibility:hidden;width:100%;z-index:100000}.wp-lightbox-overlay .close-button{align-items:center;cursor:pointer;display:flex;justify-content:center;min-height:40px;min-width:40px;padding:0;position:absolute;right:calc(env(safe-area-inset-right) + 16px);top:calc(env(safe-area-inset-top) + 16px);z-index:5000000}.wp-lightbox-overlay .close-button:focus,.wp-lightbox-overlay .close-button:hover,.wp-lightbox-overlay .close-button:not(:hover):not(:active):not(.has-background){background:0 0;border:none}.wp-lightbox-overlay .lightbox-image-container{height:var(--wp--lightbox-container-height);left:50%;overflow:hidden;position:absolute;top:50%;transform:translate(-50%,-50%);transform-origin:top left;width:var(--wp--lightbox-container-width);z-index:9999999999}.wp-lightbox-overlay .wp-block-image{align-items:center;box-sizing:border-box;display:flex;height:100%;justify-content:center;margin:0;position:relative;transform-origin:0 0;width:100%;z-index:3000000}.wp-lightbox-overlay .wp-block-image img{height:var(--wp--lightbox-image-height);min-height:var(--wp--lightbox-image-height);min-width:var(--wp--lightbox-image-width);width:var(--wp--lightbox-image-width)}.wp-lightbox-overlay .wp-block-image figcaption{display:none}.wp-lightbox-overlay button{background:0 0;border:none}.wp-lightbox-overlay .scrim{background-color:#fff;height:100%;opacity:.9;position:absolute;width:100%;z-index:2000000}.wp-lightbox-overlay.active{animation:turn-on-visibility .25s both;visibility:visible}.wp-lightbox-overlay.active img{animation:turn-on-visibility .35s both}.wp-lightbox-overlay.show-closing-animation:not(.active){animation:turn-off-visibility .35s both}.wp-lightbox-overlay.show-closing-animation:not(.active) img{animation:turn-off-visibility .25s both}@media (prefers-reduced-motion:no-preference){.wp-lightbox-overlay.zoom.active{animation:none;opacity:1;visibility:visible}.wp-lightbox-overlay.zoom.active .lightbox-image-container{animation:lightbox-zoom-in .4s}.wp-lightbox-overlay.zoom.active .lightbox-image-container img{animation:none}.wp-lightbox-overlay.zoom.active .scrim{animation:turn-on-visibility .4s forwards}.wp-lightbox-overlay.zoom.show-closing-animation:not(.active){animation:none}.wp-lightbox-overlay.zoom.show-closing-animation:not(.active) .lightbox-image-container{animation:lightbox-zoom-out .4s}.wp-lightbox-overlay.zoom.show-closing-animation:not(.active) .lightbox-image-container img{animation:none}.wp-lightbox-overlay.zoom.show-closing-animation:not(.active) .scrim{animation:turn-off-visibility .4s forwards}}@keyframes show-content-image{0%{visibility:hidden}99%{visibility:hidden}to{visibility:visible}}@keyframes turn-on-visibility{0%{opacity:0}to{opacity:1}}@keyframes turn-off-visibility{0%{opacity:1;visibility:visible}99%{opacity:0;visibility:visible}to{opacity:0;visibility:hidden}}@keyframes lightbox-zoom-in{0%{transform:translate(calc((-100vw + var(--wp--lightbox-scrollbar-width))/2 + var(--wp--lightbox-initial-left-position)),calc(-50vh + var(--wp--lightbox-initial-top-position))) scale(var(--wp--lightbox-scale))}to{transform:translate(-50%,-50%) scale(1)}}@keyframes lightbox-zoom-out{0%{transform:translate(-50%,-50%) scale(1);visibility:visible}99%{visibility:visible}to{transform:translate(calc((-100vw + var(--wp--lightbox-scrollbar-width))/2 + var(--wp--lightbox-initial-left-position)),calc(-50vh + var(--wp--lightbox-initial-top-position))) scale(var(--wp--lightbox-scale));visibility:hidden}}ol.wp-block-latest-comments{box-sizing:border-box;margin-left:0}:where(.wp-block-latest-comments:not([style*=line-height] .wp-block-latest-comments__comment)){line-height:1.1}:where(.wp-block-latest-comments:not([style*=line-height] .wp-block-latest-comments__comment-excerpt p)){line-height:1.8}.has-dates :where(.wp-block-latest-comments:not([style*=line-height])),.has-excerpts :where(.wp-block-latest-comments:not([style*=line-height])){line-height:1.5}.wp-block-latest-comments .wp-block-latest-comments{padding-left:0}.wp-block-latest-comments__comment{list-style:none;margin-bottom:1em}.has-avatars .wp-block-latest-comments__comment{list-style:none;min-height:2.25em}.has-avatars .wp-block-latest-comments__comment .wp-block-latest-comments__comment-excerpt,.has-avatars .wp-block-latest-comments__comment .wp-block-latest-comments__comment-meta{margin-left:3.25em}.wp-block-latest-comments__comment-excerpt p{font-size:.875em;margin:.36em 0 1.4em}.wp-block-latest-comments__comment-date{display:block;font-size:.75em}.wp-block-latest-comments .avatar,.wp-block-latest-comments__comment-avatar{border-radius:1.5em;display:block;float:left;height:2.5em;margin-right:.75em;width:2.5em}.wp-block-latest-comments[class*=-font-size] a,.wp-block-latest-comments[style*=font-size] a{font-size:inherit}.wp-block-latest-posts{box-sizing:border-box}.wp-block-latest-posts.alignleft{margin-right:2em}.wp-block-latest-posts.alignright{margin-left:2em}.wp-block-latest-posts.wp-block-latest-posts__list{list-style:none}.wp-block-latest-posts.wp-block-latest-posts__list li{clear:both;overflow-wrap:break-word}.wp-block-latest-posts.is-grid{display:flex;flex-wrap:wrap}.wp-block-latest-posts.is-grid li{margin:0 1.25em 1.25em 0;width:100%}@media (min-width:600px){.wp-block-latest-posts.columns-2 li{width:calc(50% - .625em)}.wp-block-latest-posts.columns-2 li:nth-child(2n){margin-right:0}.wp-block-latest-posts.columns-3 li{width:calc(33.33333% - .83333em)}.wp-block-latest-posts.columns-3 li:nth-child(3n){margin-right:0}.wp-block-latest-posts.columns-4 li{width:calc(25% - .9375em)}.wp-block-latest-posts.columns-4 li:nth-child(4n){margin-right:0}.wp-block-latest-posts.columns-5 li{width:calc(20% - 1em)}.wp-block-latest-posts.columns-5 li:nth-child(5n){margin-right:0}.wp-block-latest-posts.columns-6 li{width:calc(16.66667% - 1.04167em)}.wp-block-latest-posts.columns-6 li:nth-child(6n){margin-right:0}}:root :where(.wp-block-latest-posts.is-grid){padding:0}:root :where(.wp-block-latest-posts.wp-block-latest-posts__list){padding-left:0}.wp-block-latest-posts__post-author,.wp-block-latest-posts__post-date{display:block;font-size:.8125em}.wp-block-latest-posts__post-excerpt{margin-bottom:1em;margin-top:.5em}.wp-block-latest-posts__featured-image a{display:inline-block}.wp-block-latest-posts__featured-image img{height:auto;max-width:100%;width:auto}.wp-block-latest-posts__featured-image.alignleft{float:left;margin-right:1em}.wp-block-latest-posts__featured-image.alignright{float:right;margin-left:1em}.wp-block-latest-posts__featured-image.aligncenter{margin-bottom:1em;text-align:center}ol,ul{box-sizing:border-box}:root :where(.wp-block-list.has-background){padding:1.25em 2.375em}.wp-block-loginout,.wp-block-media-text{box-sizing:border-box}.wp-block-media-text{direction:ltr;display:grid;grid-template-columns:50% 1fr;grid-template-rows:auto}.wp-block-media-text.has-media-on-the-right{grid-template-columns:1fr 50%}.wp-block-media-text.is-vertically-aligned-top>.wp-block-media-text__content,.wp-block-media-text.is-vertically-aligned-top>.wp-block-media-text__media{align-self:start}.wp-block-media-text.is-vertically-aligned-center>.wp-block-media-text__content,.wp-block-media-text.is-vertically-aligned-center>.wp-block-media-text__media,.wp-block-media-text>.wp-block-media-text__content,.wp-block-media-text>.wp-block-media-text__media{align-self:center}.wp-block-media-text.is-vertically-aligned-bottom>.wp-block-media-text__content,.wp-block-media-text.is-vertically-aligned-bottom>.wp-block-media-text__media{align-self:end}.wp-block-media-text>.wp-block-media-text__media{grid-column:1;grid-row:1;margin:0}.wp-block-media-text>.wp-block-media-text__content{direction:ltr;grid-column:2;grid-row:1;padding:0 8%;word-break:break-word}.wp-block-media-text.has-media-on-the-right>.wp-block-media-text__media{grid-column:2;grid-row:1}.wp-block-media-text.has-media-on-the-right>.wp-block-media-text__content{grid-column:1;grid-row:1}.wp-block-media-text__media a{display:inline-block}.wp-block-media-text__media img,.wp-block-media-text__media video{height:auto;max-width:unset;vertical-align:middle;width:100%}.wp-block-media-text.is-image-fill>.wp-block-media-text__media{background-size:cover;height:100%;min-height:250px}.wp-block-media-text.is-image-fill>.wp-block-media-text__media>a{display:block;height:100%}.wp-block-media-text.is-image-fill>.wp-block-media-text__media img{height:1px;margin:-1px;overflow:hidden;padding:0;position:absolute;width:1px;clip:rect(0,0,0,0);border:0}.wp-block-media-text.is-image-fill-element>.wp-block-media-text__media{height:100%;min-height:250px;position:relative}.wp-block-media-text.is-image-fill-element>.wp-block-media-text__media>a{display:block;height:100%}.wp-block-media-text.is-image-fill-element>.wp-block-media-text__media img{height:100%;object-fit:cover;position:absolute;width:100%}@media (max-width:600px){.wp-block-media-text.is-stacked-on-mobile{grid-template-columns:100%!important}.wp-block-media-text.is-stacked-on-mobile>.wp-block-media-text__media{grid-column:1;grid-row:1}.wp-block-media-text.is-stacked-on-mobile>.wp-block-media-text__content{grid-column:1;grid-row:2}}.wp-block-navigation{position:relative;--navigation-layout-justification-setting:flex-start;--navigation-layout-direction:row;--navigation-layout-wrap:wrap;--navigation-layout-justify:flex-start;--navigation-layout-align:center}.wp-block-navigation ul{margin-bottom:0;margin-left:0;margin-top:0;padding-left:0}.wp-block-navigation ul,.wp-block-navigation ul li{list-style:none;padding:0}.wp-block-navigation .wp-block-navigation-item{align-items:center;display:flex;position:relative}.wp-block-navigation .wp-block-navigation-item .wp-block-navigation__submenu-container:empty{display:none}.wp-block-navigation .wp-block-navigation-item__content{display:block}.wp-block-navigation .wp-block-navigation-item__content.wp-block-navigation-item__content{color:inherit}.wp-block-navigation.has-text-decoration-underline .wp-block-navigation-item__content,.wp-block-navigation.has-text-decoration-underline .wp-block-navigation-item__content:active,.wp-block-navigation.has-text-decoration-underline .wp-block-navigation-item__content:focus{text-decoration:underline}.wp-block-navigation.has-text-decoration-line-through .wp-block-navigation-item__content,.wp-block-navigation.has-text-decoration-line-through .wp-block-navigation-item__content:active,.wp-block-navigation.has-text-decoration-line-through .wp-block-navigation-item__content:focus{text-decoration:line-through}.wp-block-navigation :where(a),.wp-block-navigation :where(a:active),.wp-block-navigation :where(a:focus){text-decoration:none}.wp-block-navigation .wp-block-navigation__submenu-icon{align-self:center;background-color:inherit;border:none;color:currentColor;display:inline-block;font-size:inherit;height:.6em;line-height:0;margin-left:.25em;padding:0;width:.6em}.wp-block-navigation .wp-block-navigation__submenu-icon svg{display:inline-block;stroke:currentColor;height:inherit;margin-top:.075em;width:inherit}.wp-block-navigation.is-vertical{--navigation-layout-direction:column;--navigation-layout-justify:initial;--navigation-layout-align:flex-start}.wp-block-navigation.no-wrap{--navigation-layout-wrap:nowrap}.wp-block-navigation.items-justified-center{--navigation-layout-justification-setting:center;--navigation-layout-justify:center}.wp-block-navigation.items-justified-center.is-vertical{--navigation-layout-align:center}.wp-block-navigation.items-justified-right{--navigation-layout-justification-setting:flex-end;--navigation-layout-justify:flex-end}.wp-block-navigation.items-justified-right.is-vertical{--navigation-layout-align:flex-end}.wp-block-navigation.items-justified-space-between{--navigation-layout-justification-setting:space-between;--navigation-layout-justify:space-between}.wp-block-navigation .has-child .wp-block-navigation__submenu-container{align-items:normal;background-color:inherit;color:inherit;display:flex;flex-direction:column;height:0;left:-1px;opacity:0;overflow:hidden;position:absolute;top:100%;transition:opacity .1s linear;visibility:hidden;width:0;z-index:2}.wp-block-navigation .has-child .wp-block-navigation__submenu-container>.wp-block-navigation-item>.wp-block-navigation-item__content{display:flex;flex-grow:1}.wp-block-navigation .has-child .wp-block-navigation__submenu-container>.wp-block-navigation-item>.wp-block-navigation-item__content .wp-block-navigation__submenu-icon{margin-left:auto;margin-right:0}.wp-block-navigation .has-child .wp-block-navigation__submenu-container .wp-block-navigation-item__content{margin:0}@media (min-width:782px){.wp-block-navigation .has-child .wp-block-navigation__submenu-container .wp-block-navigation__submenu-container{left:100%;top:-1px}.wp-block-navigation .has-child .wp-block-navigation__submenu-container .wp-block-navigation__submenu-container:before{background:#0000;content:"";display:block;height:100%;position:absolute;right:100%;width:.5em}.wp-block-navigation .has-child .wp-block-navigation__submenu-container .wp-block-navigation__submenu-icon{margin-right:.25em}.wp-block-navigation .has-child .wp-block-navigation__submenu-container .wp-block-navigation__submenu-icon svg{transform:rotate(-90deg)}}.wp-block-navigation .has-child .wp-block-navigation-submenu__toggle[aria-expanded=true]~.wp-block-navigation__submenu-container,.wp-block-navigation .has-child:not(.open-on-click):hover>.wp-block-navigation__submenu-container,.wp-block-navigation .has-child:not(.open-on-click):not(.open-on-hover-click):focus-within>.wp-block-navigation__submenu-container{height:auto;min-width:200px;opacity:1;overflow:visible;visibility:visible;width:auto}.wp-block-navigation.has-background .has-child .wp-block-navigation__submenu-container{left:0;top:100%}@media (min-width:782px){.wp-block-navigation.has-background .has-child .wp-block-navigation__submenu-container .wp-block-navigation__submenu-container{left:100%;top:0}}.wp-block-navigation-submenu{display:flex;position:relative}.wp-block-navigation-submenu .wp-block-navigation__submenu-icon svg{stroke:currentColor}button.wp-block-navigation-item__content{background-color:initial;border:none;color:currentColor;font-family:inherit;font-size:inherit;font-style:inherit;font-weight:inherit;letter-spacing:inherit;line-height:inherit;text-align:left;text-transform:inherit}.wp-block-navigation-submenu__toggle{cursor:pointer}.wp-block-navigation-item.open-on-click .wp-block-navigation-submenu__toggle{padding-left:0;padding-right:.85em}.wp-block-navigation-item.open-on-click .wp-block-navigation-submenu__toggle+.wp-block-navigation__submenu-icon{margin-left:-.6em;pointer-events:none}.wp-block-navigation-item.open-on-click button.wp-block-navigation-item__content:not(.wp-block-navigation-submenu__toggle){padding:0}.wp-block-navigation .wp-block-page-list,.wp-block-navigation__container,.wp-block-navigation__responsive-close,.wp-block-navigation__responsive-container,.wp-block-navigation__responsive-container-content,.wp-block-navigation__responsive-dialog{gap:inherit}:where(.wp-block-navigation.has-background .wp-block-navigation-item a:not(.wp-element-button)),:where(.wp-block-navigation.has-background .wp-block-navigation-submenu a:not(.wp-element-button)){padding:.5em 1em}:where(.wp-block-navigation .wp-block-navigation__submenu-container .wp-block-navigation-item a:not(.wp-element-button)),:where(.wp-block-navigation .wp-block-navigation__submenu-container .wp-block-navigation-submenu a:not(.wp-element-button)),:where(.wp-block-navigation .wp-block-navigation__submenu-container .wp-block-navigation-submenu button.wp-block-navigation-item__content),:where(.wp-block-navigation .wp-block-navigation__submenu-container .wp-block-pages-list__item button.wp-block-navigation-item__content){padding:.5em 1em}.wp-block-navigation.items-justified-right .wp-block-navigation__container .has-child .wp-block-navigation__submenu-container,.wp-block-navigation.items-justified-right .wp-block-page-list>.has-child .wp-block-navigation__submenu-container,.wp-block-navigation.items-justified-space-between .wp-block-page-list>.has-child:last-child .wp-block-navigation__submenu-container,.wp-block-navigation.items-justified-space-between>.wp-block-navigation__container>.has-child:last-child .wp-block-navigation__submenu-container{left:auto;right:0}.wp-block-navigation.items-justified-right .wp-block-navigation__container .has-child .wp-block-navigation__submenu-container .wp-block-navigation__submenu-container,.wp-block-navigation.items-justified-right .wp-block-page-list>.has-child .wp-block-navigation__submenu-container .wp-block-navigation__submenu-container,.wp-block-navigation.items-justified-space-between .wp-block-page-list>.has-child:last-child .wp-block-navigation__submenu-container .wp-block-navigation__submenu-container,.wp-block-navigation.items-justified-space-between>.wp-block-navigation__container>.has-child:last-child .wp-block-navigation__submenu-container .wp-block-navigation__submenu-container{left:-1px;right:-1px}@media (min-width:782px){.wp-block-navigation.items-justified-right .wp-block-navigation__container .has-child .wp-block-navigation__submenu-container .wp-block-navigation__submenu-container,.wp-block-navigation.items-justified-right .wp-block-page-list>.has-child .wp-block-navigation__submenu-container .wp-block-navigation__submenu-container,.wp-block-navigation.items-justified-space-between .wp-block-page-list>.has-child:last-child .wp-block-navigation__submenu-container .wp-block-navigation__submenu-container,.wp-block-navigation.items-justified-space-between>.wp-block-navigation__container>.has-child:last-child .wp-block-navigation__submenu-container .wp-block-navigation__submenu-container{left:auto;right:100%}}.wp-block-navigation:not(.has-background) .wp-block-navigation__submenu-container{background-color:#fff;border:1px solid #00000026}.wp-block-navigation.has-background .wp-block-navigation__submenu-container{background-color:inherit}.wp-block-navigation:not(.has-text-color) .wp-block-navigation__submenu-container{color:#000}.wp-block-navigation__container{align-items:var(--navigation-layout-align,initial);display:flex;flex-direction:var(--navigation-layout-direction,initial);flex-wrap:var(--navigation-layout-wrap,wrap);justify-content:var(--navigation-layout-justify,initial);list-style:none;margin:0;padding-left:0}.wp-block-navigation__container .is-responsive{display:none}.wp-block-navigation__container:only-child,.wp-block-page-list:only-child{flex-grow:1}@keyframes overlay-menu__fade-in-animation{0%{opacity:0;transform:translateY(.5em)}to{opacity:1;transform:translateY(0)}}.wp-block-navigation__responsive-container{bottom:0;display:none;left:0;position:fixed;right:0;top:0}.wp-block-navigation__responsive-container :where(.wp-block-navigation-item a){color:inherit}.wp-block-navigation__responsive-container .wp-block-navigation__responsive-container-content{align-items:var(--navigation-layout-align,initial);display:flex;flex-direction:var(--navigation-layout-direction,initial);flex-wrap:var(--navigation-layout-wrap,wrap);justify-content:var(--navigation-layout-justify,initial)}.wp-block-navigation__responsive-container:not(.is-menu-open.is-menu-open){background-color:inherit!important;color:inherit!important}.wp-block-navigation__responsive-container.is-menu-open{animation:overlay-menu__fade-in-animation .1s ease-out;animation-fill-mode:forwards;background-color:inherit;display:flex;flex-direction:column;overflow:auto;padding:clamp(1rem,var(--wp--style--root--padding-top),20rem) clamp(1rem,var(--wp--style--root--padding-right),20rem) clamp(1rem,var(--wp--style--root--padding-bottom),20rem) clamp(1rem,var(--wp--style--root--padding-left),20em);z-index:100000}@media (prefers-reduced-motion:reduce){.wp-block-navigation__responsive-container.is-menu-open{animation-delay:0s;animation-duration:1ms}}.wp-block-navigation__responsive-container.is-menu-open .wp-block-navigation__responsive-container-content{align-items:var(--navigation-layout-justification-setting,inherit);display:flex;flex-direction:column;flex-wrap:nowrap;overflow:visible;padding-top:calc(2rem + 24px)}.wp-block-navigation__responsive-container.is-menu-open .wp-block-navigation__responsive-container-content,.wp-block-navigation__responsive-container.is-menu-open .wp-block-navigation__responsive-container-content .wp-block-navigation__container,.wp-block-navigation__responsive-container.is-menu-open .wp-block-navigation__responsive-container-content .wp-block-page-list{justify-content:flex-start}.wp-block-navigation__responsive-container.is-menu-open .wp-block-navigation__responsive-container-content .wp-block-navigation__submenu-icon{display:none}.wp-block-navigation__responsive-container.is-menu-open .wp-block-navigation__responsive-container-content .has-child .wp-block-navigation__submenu-container{border:none;height:auto;min-width:200px;opacity:1;overflow:initial;padding-left:2rem;padding-right:2rem;position:static;visibility:visible;width:auto}.wp-block-navigation__responsive-container.is-menu-open .wp-block-navigation__responsive-container-content .wp-block-navigation__container,.wp-block-navigation__responsive-container.is-menu-open .wp-block-navigation__responsive-container-content .wp-block-navigation__submenu-container{gap:inherit}.wp-block-navigation__responsive-container.is-menu-open .wp-block-navigation__responsive-container-content .wp-block-navigation__submenu-container{padding-top:var(--wp--style--block-gap,2em)}.wp-block-navigation__responsive-container.is-menu-open .wp-block-navigation__responsive-container-content .wp-block-navigation-item__content{padding:0}.wp-block-navigation__responsive-container.is-menu-open .wp-block-navigation__responsive-container-content .wp-block-navigation-item,.wp-block-navigation__responsive-container.is-menu-open .wp-block-navigation__responsive-container-content .wp-block-navigation__container,.wp-block-navigation__responsive-container.is-menu-open .wp-block-navigation__responsive-container-content .wp-block-page-list{align-items:var(--navigation-layout-justification-setting,initial);display:flex;flex-direction:column}.wp-block-navigation__responsive-container.is-menu-open .wp-block-navigation-item,.wp-block-navigation__responsive-container.is-menu-open .wp-block-navigation-item .wp-block-navigation__submenu-container,.wp-block-navigation__responsive-container.is-menu-open .wp-block-navigation__container,.wp-block-navigation__responsive-container.is-menu-open .wp-block-page-list{background:#0000!important;color:inherit!important}.wp-block-navigation__responsive-container.is-menu-open .wp-block-navigation__submenu-container.wp-block-navigation__submenu-container.wp-block-navigation__submenu-container.wp-block-navigation__submenu-container{left:auto;right:auto}@media (min-width:600px){.wp-block-navigation__responsive-container:not(.hidden-by-default):not(.is-menu-open){background-color:inherit;display:block;position:relative;width:100%;z-index:auto}.wp-block-navigation__responsive-container:not(.hidden-by-default):not(.is-menu-open) .wp-block-navigation__responsive-container-close{display:none}.wp-block-navigation__responsive-container.is-menu-open .wp-block-navigation__submenu-container.wp-block-navigation__submenu-container.wp-block-navigation__submenu-container.wp-block-navigation__submenu-container{left:0}}.wp-block-navigation:not(.has-background) .wp-block-navigation__responsive-container.is-menu-open{background-color:#fff}.wp-block-navigation:not(.has-text-color) .wp-block-navigation__responsive-container.is-menu-open{color:#000}.wp-block-navigation__toggle_button_label{font-size:1rem;font-weight:700}.wp-block-navigation__responsive-container-close,.wp-block-navigation__responsive-container-open{background:#0000;border:none;color:currentColor;cursor:pointer;margin:0;padding:0;text-transform:inherit;vertical-align:middle}.wp-block-navigation__responsive-container-close svg,.wp-block-navigation__responsive-container-open svg{fill:currentColor;display:block;height:24px;pointer-events:none;width:24px}.wp-block-navigation__responsive-container-open{display:flex}.wp-block-navigation__responsive-container-open.wp-block-navigation__responsive-container-open.wp-block-navigation__responsive-container-open{font-family:inherit;font-size:inherit;font-weight:inherit}@media (min-width:600px){.wp-block-navigation__responsive-container-open:not(.always-shown){display:none}}.wp-block-navigation__responsive-container-close{position:absolute;right:0;top:0;z-index:2}.wp-block-navigation__responsive-container-close.wp-block-navigation__responsive-container-close.wp-block-navigation__responsive-container-close{font-family:inherit;font-size:inherit;font-weight:inherit}.wp-block-navigation__responsive-close{width:100%}.has-modal-open .wp-block-navigation__responsive-close{margin-left:auto;margin-right:auto;max-width:var(--wp--style--global--wide-size,100%)}.wp-block-navigation__responsive-close:focus{outline:none}.is-menu-open .wp-block-navigation__responsive-close,.is-menu-open .wp-block-navigation__responsive-container-content,.is-menu-open .wp-block-navigation__responsive-dialog{box-sizing:border-box}.wp-block-navigation__responsive-dialog{position:relative}.has-modal-open .admin-bar .is-menu-open .wp-block-navigation__responsive-dialog{margin-top:46px}@media (min-width:782px){.has-modal-open .admin-bar .is-menu-open .wp-block-navigation__responsive-dialog{margin-top:32px}}html.has-modal-open{overflow:hidden}.wp-block-navigation .wp-block-navigation-item__label{overflow-wrap:break-word}.wp-block-navigation .wp-block-navigation-item__description{display:none}.link-ui-tools{border-top:1px solid #f0f0f0;padding:8px}.link-ui-block-inserter{padding-top:8px}.link-ui-block-inserter__back{margin-left:8px;text-transform:uppercase}.wp-block-navigation .wp-block-page-list{align-items:var(--navigation-layout-align,initial);background-color:inherit;display:flex;flex-direction:var(--navigation-layout-direction,initial);flex-wrap:var(--navigation-layout-wrap,wrap);justify-content:var(--navigation-layout-justify,initial)}.wp-block-navigation .wp-block-navigation-item{background-color:inherit}.is-small-text{font-size:.875em}.is-regular-text{font-size:1em}.is-large-text{font-size:2.25em}.is-larger-text{font-size:3em}.has-drop-cap:not(:focus):first-letter {float:left;font-size:8.4em;font-style:normal;font-weight:100;line-height:.68;margin:.05em .1em 0 0;text-transform:uppercase}body.rtl .has-drop-cap:not(:focus):first-letter {float:none;margin-left:.1em}p.has-drop-cap.has-background{overflow:hidden}:root :where(p.has-background){padding:1.25em 2.375em}:where(p.has-text-color:not(.has-link-color)) a{color:inherit}p.has-text-align-left[style*="writing-mode:vertical-lr"],p.has-text-align-right[style*="writing-mode:vertical-rl"]{rotate:180deg}.wp-block-post-author{box-sizing:border-box;display:flex;flex-wrap:wrap}.wp-block-post-author__byline{font-size:.5em;margin-bottom:0;margin-top:0;width:100%}.wp-block-post-author__avatar{margin-right:1em}.wp-block-post-author__bio{font-size:.7em;margin-bottom:.7em}.wp-block-post-author__content{flex-basis:0;flex-grow:1}.wp-block-post-author__name{margin:0}.wp-block-post-author-biography{box-sizing:border-box}:where(.wp-block-post-comments-form) input:not([type=submit]),:where(.wp-block-post-comments-form) textarea{border:1px solid #949494;font-family:inherit;font-size:1em}:where(.wp-block-post-comments-form) input:where(:not([type=submit]):not([type=checkbox])),:where(.wp-block-post-comments-form) textarea{padding:calc(.667em + 2px)}.wp-block-post-comments-form{box-sizing:border-box}.wp-block-post-comments-form[style*=font-weight] :where(.comment-reply-title){font-weight:inherit}.wp-block-post-comments-form[style*=font-family] :where(.comment-reply-title){font-family:inherit}.wp-block-post-comments-form[class*=-font-size] :where(.comment-reply-title),.wp-block-post-comments-form[style*=font-size] :where(.comment-reply-title){font-size:inherit}.wp-block-post-comments-form[style*=line-height] :where(.comment-reply-title){line-height:inherit}.wp-block-post-comments-form[style*=font-style] :where(.comment-reply-title){font-style:inherit}.wp-block-post-comments-form[style*=letter-spacing] :where(.comment-reply-title){letter-spacing:inherit}.wp-block-post-comments-form :where(input[type=submit]){box-shadow:none;cursor:pointer;display:inline-block;overflow-wrap:break-word;text-align:center}.wp-block-post-comments-form .comment-form input:not([type=submit]):not([type=checkbox]):not([type=hidden]),.wp-block-post-comments-form .comment-form textarea{box-sizing:border-box;display:block;width:100%}.wp-block-post-comments-form .comment-form-author label,.wp-block-post-comments-form .comment-form-email label,.wp-block-post-comments-form .comment-form-url label{display:block;margin-bottom:.25em}.wp-block-post-comments-form .comment-form-cookies-consent{display:flex;gap:.25em}.wp-block-post-comments-form .comment-form-cookies-consent #wp-comment-cookies-consent{margin-top:.35em}.wp-block-post-comments-form .comment-reply-title{margin-bottom:0}.wp-block-post-comments-form .comment-reply-title :where(small){font-size:var(--wp--preset--font-size--medium,smaller);margin-left:.5em}.wp-block-post-content{display:flow-root}.wp-block-post-date{box-sizing:border-box}:where(.wp-block-post-excerpt){box-sizing:border-box;margin-bottom:var(--wp--style--block-gap);margin-top:var(--wp--style--block-gap)}.wp-block-post-excerpt__excerpt{margin-bottom:0;margin-top:0}.wp-block-post-excerpt__more-text{margin-bottom:0;margin-top:var(--wp--style--block-gap)}.wp-block-post-excerpt__more-link{display:inline-block}.wp-block-post-featured-image{margin-left:0;margin-right:0}.wp-block-post-featured-image a{display:block;height:100%}.wp-block-post-featured-image :where(img){box-sizing:border-box;height:auto;max-width:100%;vertical-align:bottom;width:100%}.wp-block-post-featured-image.alignfull img,.wp-block-post-featured-image.alignwide img{width:100%}.wp-block-post-featured-image .wp-block-post-featured-image__overlay.has-background-dim{background-color:#000;inset:0;position:absolute}.wp-block-post-featured-image{position:relative}.wp-block-post-featured-image .wp-block-post-featured-image__overlay.has-background-gradient{background-color:initial}.wp-block-post-featured-image .wp-block-post-featured-image__overlay.has-background-dim-0{opacity:0}.wp-block-post-featured-image .wp-block-post-featured-image__overlay.has-background-dim-10{opacity:.1}.wp-block-post-featured-image .wp-block-post-featured-image__overlay.has-background-dim-20{opacity:.2}.wp-block-post-featured-image .wp-block-post-featured-image__overlay.has-background-dim-30{opacity:.3}.wp-block-post-featured-image .wp-block-post-featured-image__overlay.has-background-dim-40{opacity:.4}.wp-block-post-featured-image .wp-block-post-featured-image__overlay.has-background-dim-50{opacity:.5}.wp-block-post-featured-image .wp-block-post-featured-image__overlay.has-background-dim-60{opacity:.6}.wp-block-post-featured-image .wp-block-post-featured-image__overlay.has-background-dim-70{opacity:.7}.wp-block-post-featured-image .wp-block-post-featured-image__overlay.has-background-dim-80{opacity:.8}.wp-block-post-featured-image .wp-block-post-featured-image__overlay.has-background-dim-90{opacity:.9}.wp-block-post-featured-image .wp-block-post-featured-image__overlay.has-background-dim-100{opacity:1}.wp-block-post-featured-image:where(.alignleft,.alignright){width:100%}.wp-block-post-navigation-link .wp-block-post-navigation-link__arrow-previous{display:inline-block;margin-right:1ch}.wp-block-post-navigation-link .wp-block-post-navigation-link__arrow-previous:not(.is-arrow-chevron){transform:scaleX(1)}.wp-block-post-navigation-link .wp-block-post-navigation-link__arrow-next{display:inline-block;margin-left:1ch}.wp-block-post-navigation-link .wp-block-post-navigation-link__arrow-next:not(.is-arrow-chevron){transform:scaleX(1)}.wp-block-post-navigation-link.has-text-align-left[style*="writing-mode: vertical-lr"],.wp-block-post-navigation-link.has-text-align-right[style*="writing-mode: vertical-rl"]{rotate:180deg}.wp-block-post-terms{box-sizing:border-box}.wp-block-post-terms .wp-block-post-terms__separator{white-space:pre-wrap}.wp-block-post-time-to-read,.wp-block-post-title{box-sizing:border-box}.wp-block-post-title{word-break:break-word}.wp-block-post-title :where(a){display:inline-block;font-family:inherit;font-size:inherit;font-style:inherit;font-weight:inherit;letter-spacing:inherit;line-height:inherit;text-decoration:inherit}.wp-block-post-author-name{box-sizing:border-box}.wp-block-preformatted{box-sizing:border-box;white-space:pre-wrap}:where(.wp-block-preformatted.has-background){padding:1.25em 2.375em}.wp-block-pullquote{box-sizing:border-box;margin:0 0 1em;overflow-wrap:break-word;padding:4em 0;text-align:center}.wp-block-pullquote blockquote,.wp-block-pullquote cite,.wp-block-pullquote p{color:inherit}.wp-block-pullquote blockquote{margin:0}.wp-block-pullquote p{margin-top:0}.wp-block-pullquote p:last-child{margin-bottom:0}.wp-block-pullquote.alignleft,.wp-block-pullquote.alignright{max-width:420px}.wp-block-pullquote cite,.wp-block-pullquote footer{position:relative}.wp-block-pullquote .has-text-color a{color:inherit}.wp-block-pullquote.has-text-align-left blockquote{text-align:left}.wp-block-pullquote.has-text-align-right blockquote{text-align:right}.wp-block-pullquote.is-style-solid-color{border:none}.wp-block-pullquote.is-style-solid-color blockquote{margin-left:auto;margin-right:auto;max-width:60%}.wp-block-pullquote.is-style-solid-color blockquote p{font-size:2em;margin-bottom:0;margin-top:0}.wp-block-pullquote.is-style-solid-color blockquote cite{font-style:normal;text-transform:none}.wp-block-pullquote cite{color:inherit}.wp-block-post-template{list-style:none;margin-bottom:0;margin-top:0;max-width:100%;padding:0}.wp-block-post-template.is-flex-container{display:flex;flex-direction:row;flex-wrap:wrap;gap:1.25em}.wp-block-post-template.is-flex-container>li{margin:0;width:100%}@media (min-width:600px){.wp-block-post-template.is-flex-container.is-flex-container.columns-2>li{width:calc(50% - .625em)}.wp-block-post-template.is-flex-container.is-flex-container.columns-3>li{width:calc(33.33333% - .83333em)}.wp-block-post-template.is-flex-container.is-flex-container.columns-4>li{width:calc(25% - .9375em)}.wp-block-post-template.is-flex-container.is-flex-container.columns-5>li{width:calc(20% - 1em)}.wp-block-post-template.is-flex-container.is-flex-container.columns-6>li{width:calc(16.66667% - 1.04167em)}}@media (max-width:600px){.wp-block-post-template-is-layout-grid.wp-block-post-template-is-layout-grid.wp-block-post-template-is-layout-grid.wp-block-post-template-is-layout-grid{grid-template-columns:1fr}}.wp-block-post-template-is-layout-constrained>li>.alignright,.wp-block-post-template-is-layout-flow>li>.alignright{float:right;margin-inline-end:0;margin-inline-start:2em}.wp-block-post-template-is-layout-constrained>li>.alignleft,.wp-block-post-template-is-layout-flow>li>.alignleft{float:left;margin-inline-end:2em;margin-inline-start:0}.wp-block-post-template-is-layout-constrained>li>.aligncenter,.wp-block-post-template-is-layout-flow>li>.aligncenter{margin-inline-end:auto;margin-inline-start:auto}.wp-block-query-pagination.is-content-justification-space-between>.wp-block-query-pagination-next:last-of-type{margin-inline-start:auto}.wp-block-query-pagination.is-content-justification-space-between>.wp-block-query-pagination-previous:first-child{margin-inline-end:auto}.wp-block-query-pagination .wp-block-query-pagination-previous-arrow{display:inline-block;margin-right:1ch}.wp-block-query-pagination .wp-block-query-pagination-previous-arrow:not(.is-arrow-chevron){transform:scaleX(1)}.wp-block-query-pagination .wp-block-query-pagination-next-arrow{display:inline-block;margin-left:1ch}.wp-block-query-pagination .wp-block-query-pagination-next-arrow:not(.is-arrow-chevron){transform:scaleX(1)}.wp-block-query-pagination.aligncenter{justify-content:center}.wp-block-query-title,.wp-block-quote{box-sizing:border-box}.wp-block-quote{overflow-wrap:break-word}.wp-block-quote.is-large:where(:not(.is-style-plain)),.wp-block-quote.is-style-large:where(:not(.is-style-plain)){margin-bottom:1em;padding:0 1em}.wp-block-quote.is-large:where(:not(.is-style-plain)) p,.wp-block-quote.is-style-large:where(:not(.is-style-plain)) p{font-size:1.5em;font-style:italic;line-height:1.6}.wp-block-quote.is-large:where(:not(.is-style-plain)) cite,.wp-block-quote.is-large:where(:not(.is-style-plain)) footer,.wp-block-quote.is-style-large:where(:not(.is-style-plain)) cite,.wp-block-quote.is-style-large:where(:not(.is-style-plain)) footer{font-size:1.125em;text-align:right}.wp-block-quote>cite{display:block}.wp-block-read-more{display:block;width:-moz-fit-content;width:fit-content}.wp-block-read-more:where(:not([style*=text-decoration])){text-decoration:none}.wp-block-read-more:where(:not([style*=text-decoration])):active,.wp-block-read-more:where(:not([style*=text-decoration])):focus{text-decoration:none}ul.wp-block-rss{list-style:none;padding:0}ul.wp-block-rss.wp-block-rss{box-sizing:border-box}ul.wp-block-rss.alignleft{margin-right:2em}ul.wp-block-rss.alignright{margin-left:2em}ul.wp-block-rss.is-grid{display:flex;flex-wrap:wrap;list-style:none;padding:0}ul.wp-block-rss.is-grid li{margin:0 1em 1em 0;width:100%}@media (min-width:600px){ul.wp-block-rss.columns-2 li{width:calc(50% - 1em)}ul.wp-block-rss.columns-3 li{width:calc(33.33333% - 1em)}ul.wp-block-rss.columns-4 li{width:calc(25% - 1em)}ul.wp-block-rss.columns-5 li{width:calc(20% - 1em)}ul.wp-block-rss.columns-6 li{width:calc(16.66667% - 1em)}}.wp-block-rss__item-author,.wp-block-rss__item-publish-date{display:block;font-size:.8125em}.wp-block-search__button{margin-left:10px;word-break:normal}.wp-block-search__button.has-icon{line-height:0}.wp-block-search__button svg{height:1.25em;min-height:24px;min-width:24px;width:1.25em;fill:currentColor;vertical-align:text-bottom}:where(.wp-block-search__button){border:1px solid #ccc;padding:6px 10px}.wp-block-search__inside-wrapper{display:flex;flex:auto;flex-wrap:nowrap;max-width:100%}.wp-block-search__label{width:100%}.wp-block-search__input{appearance:none;border:1px solid #949494;flex-grow:1;margin-left:0;margin-right:0;min-width:3rem;padding:8px;text-decoration:unset!important}.wp-block-search.wp-block-search__button-only .wp-block-search__button{flex-shrink:0;margin-left:0;max-width:100%}.wp-block-search.wp-block-search__button-only .wp-block-search__button[aria-expanded=true]{max-width:calc(100% - 100px)}.wp-block-search.wp-block-search__button-only .wp-block-search__inside-wrapper{min-width:0!important;transition-property:width}.wp-block-search.wp-block-search__button-only .wp-block-search__input{flex-basis:100%;transition-duration:.3s}.wp-block-search.wp-block-search__button-only.wp-block-search__searchfield-hidden,.wp-block-search.wp-block-search__button-only.wp-block-search__searchfield-hidden .wp-block-search__inside-wrapper{overflow:hidden}.wp-block-search.wp-block-search__button-only.wp-block-search__searchfield-hidden .wp-block-search__input{border-left-width:0!important;border-right-width:0!important;flex-basis:0;flex-grow:0;margin:0;min-width:0!important;padding-left:0!important;padding-right:0!important;width:0!important}:where(.wp-block-search__input){font-family:inherit;font-size:inherit;font-style:inherit;font-weight:inherit;letter-spacing:inherit;line-height:inherit;text-transform:inherit}:where(.wp-block-search__button-inside .wp-block-search__inside-wrapper){border:1px solid #949494;box-sizing:border-box;padding:4px}:where(.wp-block-search__button-inside .wp-block-search__inside-wrapper) .wp-block-search__input{border:none;border-radius:0;padding:0 4px}:where(.wp-block-search__button-inside .wp-block-search__inside-wrapper) .wp-block-search__input:focus{outline:none}:where(.wp-block-search__button-inside .wp-block-search__inside-wrapper) :where(.wp-block-search__button){padding:4px 8px}.wp-block-search.aligncenter .wp-block-search__inside-wrapper{margin:auto}.wp-block[data-align=right] .wp-block-search.wp-block-search__button-only .wp-block-search__inside-wrapper{float:right}.wp-block-separator{border:none;border-top:2px solid}:root :where(.wp-block-separator.is-style-dots){height:auto;line-height:1;text-align:center}:root :where(.wp-block-separator.is-style-dots):before{color:currentColor;content:"···";font-family:serif;font-size:1.5em;letter-spacing:2em;padding-left:2em}.wp-block-separator.is-style-dots{background:none!important;border:none!important}.wp-block-site-logo{box-sizing:border-box;line-height:0}.wp-block-site-logo a{display:inline-block;line-height:0}.wp-block-site-logo.is-default-size img{height:auto;width:120px}.wp-block-site-logo img{height:auto;max-width:100%}.wp-block-site-logo a,.wp-block-site-logo img{border-radius:inherit}.wp-block-site-logo.aligncenter{margin-left:auto;margin-right:auto;text-align:center}:root :where(.wp-block-site-logo.is-style-rounded){border-radius:9999px}.wp-block-site-tagline,.wp-block-site-title{box-sizing:border-box}.wp-block-site-title :where(a){color:inherit;font-family:inherit;font-size:inherit;font-style:inherit;font-weight:inherit;letter-spacing:inherit;line-height:inherit;text-decoration:inherit}.wp-block-social-links{background:0 0;box-sizing:border-box;margin-left:0;padding-left:0;padding-right:0;text-indent:0}.wp-block-social-links .wp-social-link a,.wp-block-social-links .wp-social-link a:hover{border-bottom:0;box-shadow:none;text-decoration:none}.wp-block-social-links .wp-social-link svg{height:1em;width:1em}.wp-block-social-links .wp-social-link span:not(.screen-reader-text){font-size:.65em;margin-left:.5em;margin-right:.5em}.wp-block-social-links.has-small-icon-size{font-size:16px}.wp-block-social-links,.wp-block-social-links.has-normal-icon-size{font-size:24px}.wp-block-social-links.has-large-icon-size{font-size:36px}.wp-block-social-links.has-huge-icon-size{font-size:48px}.wp-block-social-links.aligncenter{display:flex;justify-content:center}.wp-block-social-links.alignright{justify-content:flex-end}.wp-block-social-link{border-radius:9999px;display:block;height:auto;transition:transform .1s ease}@media (prefers-reduced-motion:reduce){.wp-block-social-link{transition-delay:0s;transition-duration:0s}}.wp-block-social-link a{align-items:center;display:flex;line-height:0;transition:transform .1s ease}.wp-block-social-link:hover{transform:scale(1.1)}.wp-block-social-links .wp-block-social-link.wp-social-link{display:inline-block;margin:0;padding:0}.wp-block-social-links .wp-block-social-link.wp-social-link .wp-block-social-link-anchor,.wp-block-social-links .wp-block-social-link.wp-social-link .wp-block-social-link-anchor svg,.wp-block-social-links .wp-block-social-link.wp-social-link .wp-block-social-link-anchor:active,.wp-block-social-links .wp-block-social-link.wp-social-link .wp-block-social-link-anchor:hover,.wp-block-social-links .wp-block-social-link.wp-social-link .wp-block-social-link-anchor:visited{color:currentColor;fill:currentColor}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link{background-color:#f0f0f0;color:#444}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-amazon{background-color:#f90;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-bandcamp{background-color:#1ea0c3;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-behance{background-color:#0757fe;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-bluesky{background-color:#0a7aff;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-codepen{background-color:#1e1f26;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-deviantart{background-color:#02e49b;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-dribbble{background-color:#e94c89;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-dropbox{background-color:#4280ff;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-etsy{background-color:#f45800;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-facebook{background-color:#0866ff;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-fivehundredpx{background-color:#000;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-flickr{background-color:#0461dd;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-foursquare{background-color:#e65678;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-github{background-color:#24292d;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-goodreads{background-color:#eceadd;color:#382110}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-google{background-color:#ea4434;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-gravatar{background-color:#1d4fc4;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-instagram{background-color:#f00075;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-lastfm{background-color:#e21b24;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-linkedin{background-color:#0d66c2;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-mastodon{background-color:#3288d4;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-medium{background-color:#000;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-meetup{background-color:#f6405f;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-patreon{background-color:#000;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-pinterest{background-color:#e60122;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-pocket{background-color:#ef4155;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-reddit{background-color:#ff4500;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-skype{background-color:#0478d7;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-snapchat{background-color:#fefc00;color:#fff;stroke:#000}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-soundcloud{background-color:#ff5600;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-spotify{background-color:#1bd760;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-telegram{background-color:#2aabee;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-threads{background-color:#000;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-tiktok{background-color:#000;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-tumblr{background-color:#011835;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-twitch{background-color:#6440a4;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-twitter{background-color:#1da1f2;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-vimeo{background-color:#1eb7ea;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-vk{background-color:#4680c2;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-wordpress{background-color:#3499cd;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-whatsapp{background-color:#25d366;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-x{background-color:#000;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-yelp{background-color:#d32422;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-youtube{background-color:red;color:#fff}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link{background:0 0}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link svg{height:1.25em;width:1.25em}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-amazon{color:#f90}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-bandcamp{color:#1ea0c3}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-behance{color:#0757fe}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-bluesky{color:#0a7aff}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-codepen{color:#1e1f26}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-deviantart{color:#02e49b}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-dribbble{color:#e94c89}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-dropbox{color:#4280ff}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-etsy{color:#f45800}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-facebook{color:#0866ff}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-fivehundredpx{color:#000}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-flickr{color:#0461dd}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-foursquare{color:#e65678}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-github{color:#24292d}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-goodreads{color:#382110}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-google{color:#ea4434}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-gravatar{color:#1d4fc4}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-instagram{color:#f00075}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-lastfm{color:#e21b24}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-linkedin{color:#0d66c2}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-mastodon{color:#3288d4}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-medium{color:#000}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-meetup{color:#f6405f}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-patreon{color:#000}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-pinterest{color:#e60122}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-pocket{color:#ef4155}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-reddit{color:#ff4500}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-skype{color:#0478d7}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-snapchat{color:#fff;stroke:#000}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-soundcloud{color:#ff5600}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-spotify{color:#1bd760}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-telegram{color:#2aabee}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-threads{color:#000}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-tiktok{color:#000}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-tumblr{color:#011835}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-twitch{color:#6440a4}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-twitter{color:#1da1f2}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-vimeo{color:#1eb7ea}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-vk{color:#4680c2}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-whatsapp{color:#25d366}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-wordpress{color:#3499cd}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-x{color:#000}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-yelp{color:#d32422}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-youtube{color:red}.wp-block-social-links.is-style-pill-shape .wp-social-link{width:auto}:root :where(.wp-block-social-links .wp-social-link a){padding:.25em}:root :where(.wp-block-social-links.is-style-logos-only .wp-social-link a){padding:0}:root :where(.wp-block-social-links.is-style-pill-shape .wp-social-link a){padding-left:.66667em;padding-right:.66667em}.wp-block-social-links:not(.has-icon-color):not(.has-icon-background-color) .wp-social-link-snapchat .wp-block-social-link-label{color:#000}.wp-block-spacer{clear:both}.wp-block-tag-cloud{box-sizing:border-box}.wp-block-tag-cloud.aligncenter{justify-content:center;text-align:center}.wp-block-tag-cloud.alignfull{padding-left:1em;padding-right:1em}.wp-block-tag-cloud a{display:inline-block;margin-right:5px}.wp-block-tag-cloud span{display:inline-block;margin-left:5px;text-decoration:none}:root :where(.wp-block-tag-cloud.is-style-outline){display:flex;flex-wrap:wrap;gap:1ch}:root :where(.wp-block-tag-cloud.is-style-outline a){border:1px solid;font-size:unset!important;margin-right:0;padding:1ch 2ch;text-decoration:none!important}.wp-block-table{overflow-x:auto}.wp-block-table table{border-collapse:collapse;width:100%}.wp-block-table thead{border-bottom:3px solid}.wp-block-table tfoot{border-top:3px solid}.wp-block-table td,.wp-block-table th{border:1px solid;padding:.5em}.wp-block-table .has-fixed-layout{table-layout:fixed;width:100%}.wp-block-table .has-fixed-layout td,.wp-block-table .has-fixed-layout th{word-break:break-word}.wp-block-table.aligncenter,.wp-block-table.alignleft,.wp-block-table.alignright{display:table;width:auto}.wp-block-table.aligncenter td,.wp-block-table.aligncenter th,.wp-block-table.alignleft td,.wp-block-table.alignleft th,.wp-block-table.alignright td,.wp-block-table.alignright th{word-break:break-word}.wp-block-table .has-subtle-light-gray-background-color{background-color:#f3f4f5}.wp-block-table .has-subtle-pale-green-background-color{background-color:#e9fbe5}.wp-block-table .has-subtle-pale-blue-background-color{background-color:#e7f5fe}.wp-block-table .has-subtle-pale-pink-background-color{background-color:#fcf0ef}.wp-block-table.is-style-stripes{background-color:initial;border-bottom:1px solid #f0f0f0;border-collapse:inherit;border-spacing:0}.wp-block-table.is-style-stripes tbody tr:nth-child(odd){background-color:#f0f0f0}.wp-block-table.is-style-stripes.has-subtle-light-gray-background-color tbody tr:nth-child(odd){background-color:#f3f4f5}.wp-block-table.is-style-stripes.has-subtle-pale-green-background-color tbody tr:nth-child(odd){background-color:#e9fbe5}.wp-block-table.is-style-stripes.has-subtle-pale-blue-background-color tbody tr:nth-child(odd){background-color:#e7f5fe}.wp-block-table.is-style-stripes.has-subtle-pale-pink-background-color tbody tr:nth-child(odd){background-color:#fcf0ef}.wp-block-table.is-style-stripes td,.wp-block-table.is-style-stripes th{border-color:#0000}.wp-block-table .has-border-color td,.wp-block-table .has-border-color th,.wp-block-table .has-border-color tr,.wp-block-table .has-border-color>*{border-color:inherit}.wp-block-table table[style*=border-top-color] tr:first-child,.wp-block-table table[style*=border-top-color] tr:first-child td,.wp-block-table table[style*=border-top-color] tr:first-child th,.wp-block-table table[style*=border-top-color]>*,.wp-block-table table[style*=border-top-color]>* td,.wp-block-table table[style*=border-top-color]>* th{border-top-color:inherit}.wp-block-table table[style*=border-top-color] tr:not(:first-child){border-top-color:initial}.wp-block-table table[style*=border-right-color] td:last-child,.wp-block-table table[style*=border-right-color] th,.wp-block-table table[style*=border-right-color] tr,.wp-block-table table[style*=border-right-color]>*{border-right-color:inherit}.wp-block-table table[style*=border-bottom-color] tr:last-child,.wp-block-table table[style*=border-bottom-color] tr:last-child td,.wp-block-table table[style*=border-bottom-color] tr:last-child th,.wp-block-table table[style*=border-bottom-color]>*,.wp-block-table table[style*=border-bottom-color]>* td,.wp-block-table table[style*=border-bottom-color]>* th{border-bottom-color:inherit}.wp-block-table table[style*=border-bottom-color] tr:not(:last-child){border-bottom-color:initial}.wp-block-table table[style*=border-left-color] td:first-child,.wp-block-table table[style*=border-left-color] th,.wp-block-table table[style*=border-left-color] tr,.wp-block-table table[style*=border-left-color]>*{border-left-color:inherit}.wp-block-table table[style*=border-style] td,.wp-block-table table[style*=border-style] th,.wp-block-table table[style*=border-style] tr,.wp-block-table table[style*=border-style]>*{border-style:inherit}.wp-block-table table[style*=border-width] td,.wp-block-table table[style*=border-width] th,.wp-block-table table[style*=border-width] tr,.wp-block-table table[style*=border-width]>*{border-style:inherit;border-width:inherit}:root :where(.wp-block-table-of-contents){box-sizing:border-box}:where(.wp-block-term-description){box-sizing:border-box;margin-bottom:var(--wp--style--block-gap);margin-top:var(--wp--style--block-gap)}.wp-block-term-description p{margin-bottom:0;margin-top:0}.wp-block-text-columns,.wp-block-text-columns.aligncenter{display:flex}.wp-block-text-columns .wp-block-column{margin:0 1em;padding:0}.wp-block-text-columns .wp-block-column:first-child{margin-left:0}.wp-block-text-columns .wp-block-column:last-child{margin-right:0}.wp-block-text-columns.columns-2 .wp-block-column{width:50%}.wp-block-text-columns.columns-3 .wp-block-column{width:33.33333%}.wp-block-text-columns.columns-4 .wp-block-column{width:25%}pre.wp-block-verse{overflow:auto;white-space:pre-wrap}:where(pre.wp-block-verse){font-family:inherit}.wp-block-video{box-sizing:border-box}.wp-block-video video{vertical-align:middle;width:100%}@supports (position:sticky){.wp-block-video [poster]{object-fit:cover}}.wp-block-video.aligncenter{text-align:center}.wp-block-video :where(figcaption){margin-bottom:1em;margin-top:.5em}.editor-styles-wrapper,.entry-content{counter-reset:footnotes}a[data-fn].fn{counter-increment:footnotes;display:inline-flex;font-size:smaller;text-decoration:none;text-indent:-9999999px;vertical-align:super}a[data-fn].fn:after{content:"[" counter(footnotes) "]";float:left;text-indent:0}.wp-element-button{cursor:pointer}:root{--wp--preset--font-size--normal:16px;--wp--preset--font-size--huge:42px}:root .has-very-light-gray-background-color{background-color:#eee}:root .has-very-dark-gray-background-color{background-color:#313131}:root .has-very-light-gray-color{color:#eee}:root .has-very-dark-gray-color{color:#313131}:root .has-vivid-green-cyan-to-vivid-cyan-blue-gradient-background{background:linear-gradient(135deg,#00d084,#0693e3)}:root .has-purple-crush-gradient-background{background:linear-gradient(135deg,#34e2e4,#4721fb 50%,#ab1dfe)}:root .has-hazy-dawn-gradient-background{background:linear-gradient(135deg,#faaca8,#dad0ec)}:root .has-subdued-olive-gradient-background{background:linear-gradient(135deg,#fafae1,#67a671)}:root .has-atomic-cream-gradient-background{background:linear-gradient(135deg,#fdd79a,#004a59)}:root .has-nightshade-gradient-background{background:linear-gradient(135deg,#330968,#31cdcf)}:root .has-midnight-gradient-background{background:linear-gradient(135deg,#020381,#2874fc)}.has-regular-font-size{font-size:1em}.has-larger-font-size{font-size:2.625em}.has-normal-font-size{font-size:var(--wp--preset--font-size--normal)}.has-huge-font-size{font-size:var(--wp--preset--font-size--huge)}.has-text-align-center{text-align:center}.has-text-align-left{text-align:left}.has-text-align-right{text-align:right}#end-resizable-editor-section{display:none}.aligncenter{clear:both}.items-justified-left{justify-content:flex-start}.items-justified-center{justify-content:center}.items-justified-right{justify-content:flex-end}.items-justified-space-between{justify-content:space-between}.screen-reader-text{border:0;clip:rect(1px,1px,1px,1px);clip-path:inset(50%);height:1px;margin:-1px;overflow:hidden;padding:0;position:absolute;width:1px;word-wrap:normal!important}.screen-reader-text:focus{background-color:#ddd;clip:auto!important;clip-path:none;color:#444;display:block;font-size:1em;height:auto;left:5px;line-height:normal;padding:15px 23px 14px;text-decoration:none;top:5px;width:auto;z-index:100000}html :where(.has-border-color){border-style:solid}html :where([style*=border-top-color]){border-top-style:solid}html :where([style*=border-right-color]){border-right-style:solid}html :where([style*=border-bottom-color]){border-bottom-style:solid}html :where([style*=border-left-color]){border-left-style:solid}html :where([style*=border-width]){border-style:solid}html :where([style*=border-top-width]){border-top-style:solid}html :where([style*=border-right-width]){border-right-style:solid}html :where([style*=border-bottom-width]){border-bottom-style:solid}html :where([style*=border-left-width]){border-left-style:solid}html :where(img[class*=wp-image-]){height:auto;max-width:100%}:where(figure){margin:0 0 1em}html :where(.is-position-sticky){--wp-admin--admin-bar--position-offset:var(--wp-admin--admin-bar--height,0px)}@media screen and (max-width:600px){html :where(.is-position-sticky){--wp-admin--admin-bar--position-offset:0px}}
CSRD, ESRS, VSME: Wo geht die Omnibus-Reise hin?
Zum Inhalt springen Home » Artikel » CSRD, ESRS, VSME: Wo geht die Omnibus-Reise hin? 20 March 2025
CSRD, ESRS, VSME: Wo geht die Omnibus-Reise hin? Am 26. Februar 2025 veröffentlichte die Europäische Kommission ihre lang erwarteten Vorschläge zur Vereinfachung der EU-Vorschriften zur Nachhaltigkeitsberichterstattung. Zwar handelt es sich derzeit nur um Entwürfe, die vom Europäischen Parlament und Europäischem Rat diskutiert und verabschiedet (sowie später in nationales Recht der EU-Mitgliedstaaten umgesetzt) werden müssen, doch sie läuten eine neue Ära der Nachhaltigkeitsberichterstattung in der EU ein. Und vielleicht sogar weltweit.
In diesem Omnibus-Artikel konzentrieren wir uns auf die vorgeschlagenen Änderungen der CSRD, der zentralen Richtlinie der EU zur Nachhaltigkeitsberichterstattung. Aber bevor wir starten, erklären wir, worum es überhaupt geht.
Omni-was? Am 26. Februar 2025 schlug die Europäische Kommission eine Reihe von Änderungen an den EU-Vorschriften zur Nachhaltigkeitsberichterstattung vor, die die Corporate Sustainability Reporting Directive (CSRD), die Corporate Sustainability Due Diligence Directive (CSDDD), die Taxonomie für nachhaltige Wirtschaftstätigkeiten und den Carbon Border Adjustment Mechanism (CBAM) betreffen.
Zusammen bilden diese Vorschläge einen „Omnibus“-Ansatz: ein EU-Verfahren, bei dem eine Reihe verwandter Vorschriften gleichzeitig geändert werden, um eine engere Abstimmung zu ermöglichen und Inkonsistenzen zu vermeiden. Vor dem Hintergrund der politischen Prioritäten der EU, die sich auf wirtschaftliche Wettbewerbsfähigkeit und Sicherheit konzentrieren, zielt dieser „Omnibus“ darauf ab, die nicht-finanzielle Berichterstattung für Unternehmen in der EU zu vereinfachen.
Die fünf wichtigsten Punkte: Die Pflicht zur Veröffentlichung nicht-finanzieller Berichte könnte auf große Unternehmen mit mehr als 1.000 Mitarbeitern beschränkt werden, die entweder einen Umsatz von über 50 Mio. EUR oder ein Vermögen von über 25 Mio. EUR aufweisen. Diese großen Unternehmen brauchen jedoch ESG-Daten von ihren Lieferanten und anderen Geschäftspartnern, um berichten zu können. Um die Datenanforderungen, die aus diesem „Trickle-Down-Effekt“ resultieren, zu standardisieren, wird voraussichtlich ein einfacher EU-Berichtsstandard auf Basis des „VSME“ (freiwilliger Standard für KMU ) ins EU-Recht aufgenommen. Falls die Vorschriften in dieser Form verabschiedet werden, könnte die Berichtspflicht für Unternehmen, die nach den derzeitigen Regelungen im nächsten Jahr (für das Geschäftsjahr 2025) berichten müssten, um bis zu zwei Jahre verschoben werden. Änderungen im Inhalt der Berichterstattung einschließlich eines vereinfachten Ansatzes für die verbindlichen Berichterstattungsstandards (ESRS) sind ebenfalls zu erwarten. Unternehmen in der EU – sowie solche außerhalb der EU mit Geschäftspartnern in Europa – sollten darauf achten, keine Fehler zu begehen. Nachhaltigkeitsberichterstattung wird nicht verschwinden. Anfragen von großen Unternehmen und anderen Interessenträgern werden den Bedarf an akkuraten nicht-finanziellen Daten weiter verstärken. Das Sammeln und Veröffentlichen dieser Daten ist kein Selbstzweck. Um mit realen Herausforderungen wie den Auswirkungen des Klimawandels, einer vielfältigen Belegschaft oder gesteigerten Rechtsrisiken umzugehen, ist es essentiell, die Strategie und Leistungsindikatoren in den Bereichen Umwelt (E – Environmental), Soziales (S – Social) und Unternehmensführung (G – Governance) effektiv zu steuern. Die ESRS und VSME sind auf dem Weg, die standardisierten, wesentlichen Instrumente zu werden, um genau das in ganz Europa zu erreichen. CSRD: Die wichtigsten vorgeschlagenen Änderungen, wer wann und was berichten muss In Bezug auf die zentralen EU-Vorschriften zur Nachhaltigkeitsberichterstattung sind mehrere Änderungen vorgeschlagen. Falls die Vorschläge in ihrer aktuellen Form angenommen werden, treten die folgenden Änderungen in Kraft:
Wer muss berichten? Nur Unternehmen mit mehr als 1.000 Mitarbeitenden und entweder einem Umsatz von mehr als 25 Mio. Euro oder einem Vermögen von mehr als 50 Mio. Euro wären gemäß der neuen CSRD verpflichtet, zu berichten. Diese Unternehmen – sowie andere Interessenträger wie etwa Banken, die ESG-Daten für Zwecke des Risikomanagements benötigen – müssten ihre Datenanforderungen von anderen Unternehmen, die nicht unter die CSRD fallen, auf den Inhalt eines neuen, standardisierten Berichtsstandards beschränken, der am freiwilligen KMU-Standard (VSME) orientiert ist. Ein solcher Standard wurde bereits von der EU-Behörde, die die Europäische Kommission in Bezug auf finanzielle und nicht-finanzielle Berichterstattung berät (EFRAG), entworfen.
„In der Praxis bedeutet dieser „Trickle-Down“-Effekt, dass alle Unternehmen in Europa ihre nicht-finanziellen Daten sorgfältig sammeln und verwalten müssen .“
Julia Staunig – Position Green
In der Praxis bedeutet dieser „Trickle-Down“-Effekt, dass alle Unternehmen in Europa ihre nicht-finanziellen Daten sorgfältig sammeln und verwalten müssen. Entweder, weil sie direkt von der CSRD-Regulierung betroffen sind, oder weil ihre Kunden und andere Geschäftspartner sie danach fragen werden.
Abschließend wurde eine Änderung des Grenzwertes für Unternehmen außerhalb der EU vorgeschlagen: Zukünftig müssen nur noch Unternehmen aus einem Drittland, die mehr als 450 Mio. EUR (statt bisher 150 Mio. EUR) Gesamtumsatz in der EU erzielen, berichten.
Wann müssen die Berichte veröffentlicht werden? Bezüglich der Fristen gibt es drei Szenarien, die voneinander unterschieden werden müssen:
Für Unternehmen, die bereits in diesem Jahr (für das Geschäftsjahr 2024) gemäß der aktuellen CSRD berichten, gibt es keine Änderung. Sie müssen in der bisherigen Form vorgehen. Für Unternehmen, die in 2026 gemäß der CSRD berichten müssten und die über den potenziellen künftigen Grenzwerten von 1.000 Mitarbeitenden etc. liegen, wird ein Aufschub von zwei Jahren vorgeschlagen. Das bedeutet, dass sie erst im Jahr 2028 für das Geschäftsjahr 2027 berichten müssten. Für Unternehmen außerhalb der EU wurden keine Änderungen der Fristen vorgeschlagen. Sie müssen weiterhin im Jahr 2029 für das Geschäftsjahr 2028 berichten. Was müssen Unternehmen berichten? Je nach Unternehmensgröße und Standort – innerhalb oder außerhalb der EU – besteht ein unterschiedlicher Handlungsbedarf.
Bei Position Green empfehlen wir, wie folgt vorzugehen: Unternehmen, die über den aktuellen und zukünftigen CSRD-Grenzwerten liegen, müssen weiterhin gemäß den ESRS berichten. Die Europäische Kommission plant allerdings, die ESRS zu vereinfachen, insbesondere in Bezug auf die Anzahl der Datenpunkte. In der Praxis sollte diese „Vereinfachung“ jedoch keine großen Veränderungen für Unternehmen bedeuten, die die CSRD bereits erfolgreich implementiert haben und einen strategischen Ansatz bei ihrer doppelten Wesentlichkeitsanalyse verfolgen. Eine gründliche doppelte Wesentlichkeitsanalyse (DMA) – sowie ein Abwehren von Prüfern, die einen übertriebenen Compliance-Ansatz verfolgen – sollte bereits dazu geführt haben, dass die Anzahl der zu berichtenden Punkte deutlich reduziert wurde. Es ist außerdem zu beachten, dass die Europäische Kommission vorschlägt, beim Audit von nicht-finanziellen Daten an der begrenzten Sicherheit festzuhalten (im aktuellen CSRD ist eine Umstellung auf die angemessene Sicherheit geplant). Schließlich will die Kommission, dass die Pläne für sektorspezifische ESRS abgeschafft werden. Unternehmen, die aktuell unter die CSRD fallen, aber künftig möglicherweise nicht mehr darunter fallen, sollten an ihrem bisherigen Kurs festhalten. Solange die Verfahren zum Omnibus nicht abgeschlossen sind, ist es riskant, sich nicht vorzubereiten und Compliance-Verstöße zu riskieren. Investitionen in die nicht-finanzielle Berichterstattung zahlen sich immer aus. Der „Trickle-Down-Effekt“ großer Unternehmen, die weiterhin unter die CSRD fallen, bedeutet, dass Unternehmen künftig Nachhaltigkeitsdaten an ihre Geschäftspartner liefern müssen. Sich jetzt auf die ESRS vorzubereiten, ebnet den Weg für die zukünftige Berichterstattung gemäß VSME . Unternehmen, die nicht unter die CSRD fallen, sollten Vorbereitungen für eine Welt treffen, in der VSME die neue Norm für den kleinsten gemeinsamen Nenner der Nachhaltigkeitsberichterstattung ist. Für Unternehmen außerhalb der EU ist weiterhin geplant, in den nächsten Jahren einen spezifischen ESRS-Ansatz zu entwickeln. Einige Länder, wie beispielsweise die Schweiz, könnten Unternehmen die Möglichkeit geben, auch bei ihren nationalen Berichtspflichten gemäß ESRS zu berichten (vielleicht parallel zu internationalen Standards – den IFRS-S des ISSB). Schließlich und vor allem: Das Sammeln, Analysieren und Berichten von nicht-finanziellen Daten ist niemals ein Selbstzweck. Es sollte ein Management-Instrument sein, genau wie in der finanziellen Berichterstattung. Einerseits werden E-, S- und G-Daten für Effizienzhebel benötigt: besseres Risikomanagement, mehr Resilienz, strengere Kostenkontrolle. Dies ist besonders wichtig in einer Welt, die sich einem enormen Wandel unterzieht – in der Unternehmen mit geopolitischen Unsicherheiten, den realen Auswirkungen des Klimawandels, dem Verlust der Biodiversität sowie zunehmend polarisierten Gesellschaften und einem Vertrauensverlust in traditionelle Institutionen konfrontiert sind. Andererseits müssen nicht-finanzielle Datensysteme darauf ausgerichtet sein, Unternehmen zu helfen, ihre Wachstumshebel zu betätigen. Wo ergeben sich neue Umsatzmöglichkeiten durch den Übergang zu mehr Nachhaltigkeit? Wie kann ein starker Nachhaltigkeitsansatz das Engagement der Mitarbeitenden sowie die Arbeitgebermarke stärken, um die Produktivität zu erhöhen? Und wo kann ein Unternehmen seine Kapitalkosten reduzieren, indem es neue Investoren anzieht oder niedrigere Finanzierungskosten erzielt, weil es seine ESG-Risiken effektiv managt?
Wie geht es jetzt weiter? Wie wahrscheinlich ist es, dass die vorgeschlagenen Änderungen Realität werden? Alle Änderungen an der CSRD sind derzeit nur Erwartungen, keine Tatsachen. Die Vorschläge der Europäischen Kommission müssen folgenden Prozess durchlaufen:
das Gesetzgebungsverfahren der EU, in der das Europäische Parlament und der Rat (in dem die 27 EU-Mitgliedstaaten vertreten sind) die Änderungen einzeln beraten und anschließend einen Kompromiss ausarbeiten, sowie die nationalen Gesetzgebungsverfahren der EU-Länder, die die Richtlinien in ihre jeweilige Gesetzgebung implementieren müssen. Zum jetzigen Zeitpunkt ist es schwer vorherzusagen, ob die Kommission auf starken Gegenwind stoßen oder die Vorschläge leicht durchs Gesetzgebungsverfahren bringen wird.
Im Rat wird erwartet, dass die großen Mitgliedstaaten wie Deutschland, Frankreich und Polen die Änderungen befürworten (oder möglicherweise noch weiter ausbauen wollen). Italien und Spanien könnten die Änderungen als zu extrem empfinden. Aber alles in allem wird erwartet, dass eine Mehrheit den Änderungen zustimmen wird.
Im Europäischen Parlament wird die Kommission auf stärkeren Widerstand treffen. Ideologische und politische Argumente könnten gegen die vermeintliche „Aufweichung“ der grünen Ziele der EU vorgebracht werden. Die Mitte-Rechts-Parteien dürften die Änderungen befürworten – und könnten eine Mehrheit finden, wenn sie sich mit den ultrarechten, nationalistischen Parteien zusammentun. Das würde jedoch bedeuten, dass ein Tabu gebrochen wird: die politische Tradition der EU, Kompromisse in der Mitte zu finden und extremistische Einflüsse von rechts und links zu meiden. Letztlich besteht die Hoffnung, dass eine gemeinsame Lösung zwischen der Mitte-Rechts-Fraktion und den Sozialdemokraten gefunden wird, eventuell mit Anpassungen am Vorschlag der Kommission.
Schließlich ist zu erwarten, dass einige der Änderungen – insbesondere die zweijährige Verschiebung der Berichterstattung – schneller rechtlich umgesetzt werden als andere. EU-Verfahren dauern für gewöhnlich mehrere Monate, mitunter sogar Jahre. Aber angesichts der Lage mit der CSRD, in der die Unternehmen so schnell wie möglich rechtliche Sicherheit brauchen, wird die Europäische Kommission auf ein schnelles Verfahren drängen, um eine Verabschiedung und Umsetzung noch in diesem Jahr zu ermöglichen. Ob das realistisch ist, bleibt abzuwarten.
Bis die überarbeitete CSRD verabschiedet und in nationales Recht der Mitgliedstaaten überführt wird, bleiben die bestehende CSRD und ihre Ableger in den nationalen Gesetzgebungen in Kraft.
Zusammengefasst: Die von der Europäischen Kommission vorgeschlagenen Omnibus-Änderungen versprechen eine Vereinfachung der Nachhaltigkeitsberichterstattung, aber der Weg bleibt erst einmal ungewiss. Falls die Änderungen angenommen werden, könnten sie die CSRD-Pflichten vereinfachen, ein standardisiertes Berichtsmodell für KMU einführen und die Compliance-Fristen für einige Unternehmen verschieben. Die Erhebung von Nachhaltigkeitsdaten bleibt jedoch weiterhin entscheidend – sowohl zur Erfüllung regulatorischer Vorgaben als auch zur Nutzung strategischer Businessvorteile. Solange politische Verhandlungen noch andauern, sollten Unternehmen vorausschauend handeln und sich sowohl auf verpflichtende als auch marktgetriebene ESG-Anforderungen vorbereiten.
Julia Staunig
Chief Growth Officer
Position Green
Stay up to date with the latest ESG-trends.