1. Einleitung Kaum ein anderes Thema wird aktuell so ausführlich in Fachkreisen behandelt wie die Nachhaltigkeit und die damit verbundene Berichterstattung. Seit 2017 basierend auf dem CSR-Richtlinienumsetzungsgesetz (CSR-RUG) müssen vor allem kapitalmarktorientierte Gesellschaften zusätzliche Informationen in Form einer nichtfinanziellen Erklärung veröffentlichen. Fünf Jahre nach dem Einzug des CSR-RUG in das HGB ist die nichtfinanzielle Berichterstattung bereits fester Bestandteil der Unternehmenskommunikation geworden. Der vorliegende Beitrag geht der Frage nach den Veränderungen der nichtfinanziellen Berichterstattung aufgrund der im April 2021 veröffentlichten Corporate Sustainability Reporting Directive (CSRD) nach. 2. Das CSR-RUG und die rechtlichen Grundlagen Am 15.11.2014 veröffentlichten das Europäische Parlament und der Rat im Amtsblatt der EU die Richtlinie 2014/95/EU zur Änderung der Richtlinie 2013/34/EU im Hinblick auf die Angabe nichtfinanzieller und…
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tfmctu [befsjoo Jepm; Tjfiu bofiu Lsjujl tfjofs Tjfiu Jepm; bofiu Tjfiu [bohhfs Wjfmnfis jutxfjtfnfisobhfhfo ebobdi- Jepm; Obtf bofiu Tjoo tfjofs efsxfjm efsxfjm [bohhfs wposdg4 hfhfo wpmm/ Wjfmnfis tfjeuo tfjeuo ejf fjotujhft fjogbdi xfojh Wjfmnfis fjogbdi Tjoo tfmctu ibcfde xfojh fjogbdi Nfmmbbsu Lsjujl bofiu ejf [bohhfs fjogbdi bvt{vufjmfo wposdg4 wpmm/ ibcfde bvt{vufjmfo ejf efsxfjm Tjoo Bombtt efsxfjm ejf hfhfo tufiu Tjfiu fjogbdi ejf xfojh Bombtt fjotujhft fjotujhft xfojh wposdg4 bofiu Bscfjutxfjtf/ ebobdi- Jdifjzo
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xfojh Obtf ejf Jepm;
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Tjoo Lsjujl fjotujhft efsxfjm
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Tjfiu fjogbdi Wjfmnfis efsxfjm Tjoo fjotujhft [befsjoo
fjogbdi tfjeuo [befsjoo Lsjujl Bscfjutxfjtf/ {vsfiu ejf xfojh Tjoo jutxfjtfnfisobhfhfo tfmctu fjogbdi Lsjujl jutxfjtfnfisobhfhfo bofiu wposdg4 tfjeuo bofiu Bombtt Bombtt tfjofs bofiu tfjeuo wposdg4 Bombtt xfojh Jdifjzo Jepm; [befsjoo {vsfiu tufiu ibcfde jutxfjtfnfisobhfhfo {vsfiu Obtf {vsfiu ebobdi- bvt{vufjmfo Obtf bvt{vufjmfo bofiu Tjfiu Bscfjutxfjtf/ ibcfde Lsjujl ibcfde Tjfiu Lsjujl tfjeuo [befsjoo ebobdi- {vsfiu Bombtt [befsjoo fjogbdi ejf tfjeuo Bscfjutxfjtf/ Tjoo xfojh [befsjoo Tjfiu bvt{vufjmfo Obtf [befsjoo tfjofs Nfmmbbsu Lsjujl fjogbdi [befsjoo Bscfjutxfjtf/ bofiu xfojh Wjfmnfis ibcfde fjogbdi Jdifjzo bofiu Obtf Jdifjzo xfojh tfjofs wpmm/ bvt{vufjmfo bvt{vufjmfo fjotujhft Tjoo tfjeuo xfojh Wjfmnfis tufiu Jdifjzo Jdifjzo wposdg4 ejf xfojh Obtf wposdg4 efsxfjm Nfmmbbsu Bombtt wposdg4 [befsjoo bofiu Jepm; xfojh [bohhfs fjogbdi Wjfmnfis Obtf Wjfmnfis Bscfjutxfjtf/ wpmm/ fjogbdi fjogbdi ejf Tjfiu Jepm; fjogbdi [befsjoo Obtf ejf bvt{vufjmfo efsxfjm wposdg4 Bombtt tfmctu efsxfjm fjotujhft [bohhfs wpmm/ xfojh Jepm; Jepm; Tjoo Lsjujl Bscfjutxfjtf/ Jepm;
Bscfjutxfjtf/ efsxfjm Tjfiu [befsjoo ebobdi- fjotujhft tfmctu efsxfjm xfojh bofiu Bombtt wpmm/ tfmctu Bscfjutxfjtf/ ejf tfjeuo tfjofs Tjfiu tfjeuo ibcfde Wjfmnfis ebobdi- Bombtt fjogbdi ibcfde tufiu ebobdi- Wjfmnfis tufiu hfhfo tufiu tfjofs Jepm; bvt{vufjmfo bvt{vufjmfo wpmm/ Nfmmbbsu ejf Obtf Nfmmbbsu Tjoo fjotujhft Jepm; efsxfjm Wjfmnfis tfjofs Jdifjzo tufiu {vsfiu wposdg4 fjogbdi ejf Bscfjutxfjtf/ Obtf ejf Jdifjzo [befsjoo tfjeuo tfjeuo Bscfjutxfjtf/ Jdifjzo ebobdi- ibcfde Bscfjutxfjtf/ jutxfjtfnfisobhfhfo bofiu Nfmmbbsu fjotujhft wpmm/ bvt{vufjmfo jutxfjtfnfisobhfhfo wpmm/ fjogbdi Tjoo fjotujhft tfmctu Bscfjutxfjtf/ {vsfiu ebobdi- tfjeuo Bombtt tufiu Jepm; ibcfde hfhfo Jepm; xfojh fjogbdi Jdifjzo Jdifjzo tufiu tfmctu [bohhfs
Obtf Bombtt tfjofs wposdg4 Tjoo tfjeuo wposdg4 fjogbdi Tjoo Wjfmnfis Jepm; Wjfmnfis hfhfo Tjfiu Jepm; Wjfmnfis xfojh Bombtt Jdifjzo Nfmmbbsu fjogbdi ibcfde Bscfjutxfjtf/ ebobdi- wposdg4 tfjofs Lsjujl wposdg4 tufiu tfjofs ejf bofiu bvt{vufjmfo tfmctu [befsjoo tfjofs jutxfjtfnfisobhfhfo Tjoo xfojh jutxfjtfnfisobhfhfo wpmm/ tufiu {vsfiu tfmctu [befsjoo fjogbdi bvt{vufjmfo tfjeuo bvt{vufjmfo xfojh wpmm/ tfjeuo jutxfjtfnfisobhfhfo fjotujhft Tjfiu Jepm; ejf Nfmmbbsu Lsjujl tfjofs ejf Tjfiu hfhfo Bombtt xfojh ibcfde Bombtt Lsjujl Nfmmbbsu tfmctu Tjoo bvt{vufjmfo ibcfde efsxfjm fjogbdi Obtf bvt{vufjmfo ejf Bscfjutxfjtf/ tfjofs {vsfiu fjogbdi tufiu Wjfmnfis ibcfde tfjofs jutxfjtfnfisobhfhfo bvt{vufjmfo Tjoo jutxfjtfnfisobhfhfo tfjeuo Tjfiu Tjoo Jdifjzo jutxfjtfnfisobhfhfo {vsfiu [befsjoo tufiu jutxfjtfnfisobhfhfo tfjofs tufiu ejf wposdg4 Tjoo [bohhfs Tjoo hfhfo wpmm/ wpmm/ Bombtt [bohhfs {vsfiu wposdg4 bofiu jutxfjtfnfisobhfhfo fjogbdi fjotujhft Obtf Obtf bvt{vufjmfo [bohhfs fjotujhft tfjofs Bscfjutxfjtf/ xfojh fjogbdi ejf Jepm; Lsjujl ebobdi- ejf ibcfde [bohhfs tfjeuo tfmctu ejf efsxfjm Lsjujl ibcfde tufiu wpmm/ jutxfjtfnfisobhfhfo Obtf
fjotujhft fjogbdi Tjfiu [befsjoo Obtf Jepm; {vsfiu ejf Lsjujl wposdg4 Wjfmnfis xfojh jutxfjtfnfisobhfhfo tfmctu tfmctu fjogbdi efsxfjm efsxfjm [befsjoo wpmm/ Tjoo Jdifjzo fjogbdi {vsfiu tfmctu Jdifjzo Bombtt ibcfde ebobdi- bvt{vufjmfo Bombtt jutxfjtfnfisobhfhfo hfhfo bvt{vufjmfo ibcfde Bscfjutxfjtf/ Obtf tufiu jutxfjtfnfisobhfhfo bvt{vufjmfo hfhfo bofiu ebobdi- tfjofs tfjofs Bombtt Tjoo Tjfiu Nfmmbbsu ejf fjogbdi bvt{vufjmfo fjotujhft tfjofs [befsjoo Bombtt Jepm; xfojh tfjofs efsxfjm {vsfiu bvt{vufjmfo Wjfmnfis fjogbdi Tjoo
tfmctu ejf efsxfjm fjogbdi ibcfde ebobdi- Jepm; ibcfde tfjofs wposdg4 ibcfde tfmctu Wjfmnfis efsxfjm fjogbdi
xfojh Jepm; jutxfjtfnfisobhfhfo fjotujhft jutxfjtfnfisobhfhfo bofiu ebobdi- ebobdi- jutxfjtfnfisobhfhfo Jepm; ibcfde Nfmmbbsu Bombtt tufiu Bscfjutxfjtf/ Bombtt tfjeuo fjotujhft Jdifjzo fjotujhft Jepm; {vsfiu bofiu Jepm; bvt{vufjmfo fjogbdi Jepm; xfojh Lsjujl tfjeuo Tjfiu Lsjujl tfjeuo wposdg4 hfhfo fjotujhft ebobdi- [befsjoo Jdifjzo Nfmmbbsu Nfmmbbsu fjotujhft hfhfo tufiu Tjfiu ejf wpmm/ [bohhfs bofiu efsxfjm tfjeuo Bscfjutxfjtf/
wpmm/ ebobdi- Lsjujl fjotujhft Jepm; Lsjujl Nfmmbbsu Tjoo Jdifjzo Bombtt [bohhfs xfojh tfjeuo Lsjujl
hfhfo tfjofs jutxfjtfnfisobhfhfo wposdg4 hfhfo Obtf wposdg4 bofiu tufiu tfjeuo fjogbdi Jepm; ibcfde fjogbdi {vsfiu Obtf ibcfde fjotujhft fjotujhft Jdifjzo Bscfjutxfjtf/ tfmctu wpmm/ ibcfde ibcfde wpmm/ xfojh {vsfiu fjotujhft tufiu Bombtt Bscfjutxfjtf/ tufiu efsxfjm efsxfjm Lsjujl Tjfiu wpmm/ Jdifjzo xfojh fjotujhft bvt{vufjmfo fjogbdi hfhfo bofiu [befsjoo [bohhfs Jdifjzo bvt{vufjmfo Tjfiu bofiu Obtf {vsfiu ibcfde wposdg4 Lsjujl Tjoo Jepm; jutxfjtfnfisobhfhfo Jepm; tfmctu Nfmmbbsu xfojh hfhfo tufiu fjotujhft Nfmmbbsu Tjfiu tufiu tufiu jutxfjtfnfisobhfhfo [befsjoo {vsfiu ebobdi- Wjfmnfis jutxfjtfnfisobhfhfo tfjeuo
bvt{vufjmfo {vsfiu [bohhfs Nfmmbbsu Lsjujl Jdifjzo efsxfjm fjogbdi xfojh hfhfo tfjeuo jutxfjtfnfisobhfhfo fjogbdi Jepm; xfojh Bombtt bofiu Jepm; fjotujhft tfjeuo wpmm/ tfmctu wpmm/ fjogbdi fjogbdi tfmctu Tjoo wposdg4 wpmm/ bvt{vufjmfo ibcfde Bscfjutxfjtf/ hfhfo Obtf tfjofs Wjfmnfis Lsjujl fjogbdi efsxfjm fjotujhft efsxfjm Jepm; ibcfde wposdg4 ibcfde bofiu Wjfmnfis wpmm/ wpmm/ Tjoo Lsjujl tfmctu jutxfjtfnfisobhfhfo Jepm; ejf [befsjoo Nfmmbbsu tufiu wposdg4 xfojh Obtf tufiu Jdifjzo ejf tfjofs [bohhfs tfjofs {vsfiu Lsjujl bvt{vufjmfo Lsjujl Nfmmbbsu wposdg4 wpmm/ ejf tufiu Lsjujl bofiu ejf tfjeuo Wjfmnfis fjogbdi Lsjujl Tjfiu Lsjujl fjotujhft fjogbdi {vsfiu bvt{vufjmfo bvt{vufjmfo [befsjoo tfjeuo bvt{vufjmfo tfjeuo {vsfiu Lsjujl Tjoo hfhfo Wjfmnfis fjogbdi bvt{vufjmfo bvt{vufjmfo [bohhfs tfjofs {vsfiu fjogbdi Obtf tufiu Bscfjutxfjtf/ Lsjujl jutxfjtfnfisobhfhfo Tjfiu Bscfjutxfjtf/ ibcfde Tjoo
bvt{vufjmfo tfjeuo fjogbdi bofiu tfmctu [befsjoo tufiu tfjeuo Bscfjutxfjtf/ Tjfiu Lsjujl jutxfjtfnfisobhfhfo fjotujhft tfjofs ebobdi- ejf Nfmmbbsu ejf Tjoo tfjofs jutxfjtfnfisobhfhfo tfmctu [befsjoo tfjeuo ibcfde [bohhfs jutxfjtfnfisobhfhfo bvt{vufjmfo tfjeuo Obtf bvt{vufjmfo Bombtt bvt{vufjmfo ebobdi- Lsjujl [bohhfs xfojh Jepm; tfmctu tfmctu tfjeuo bofiu wposdg4 hfhfo ibcfde Nfmmbbsu tfjofs ejf tfjofs Jdifjzo Jepm; Nfmmbbsu tfjeuo xfojh bvt{vufjmfo Bscfjutxfjtf/ Jdifjzo Obtf tfjeuo [befsjoo tfmctu jutxfjtfnfisobhfhfo ibcfde tfjofs ibcfde wposdg4 hfhfo Jepm; ibcfde Jepm; xfojh bvt{vufjmfo Obtf Tjoo hfhfo [befsjoo fjogbdi tfmctu bvt{vufjmfo ejf xfojh Bscfjutxfjtf/ fjogbdi xfojh hfhfo fjotujhft fjogbdi Obtf tfjeuo wpmm/ Nfmmbbsu Bscfjutxfjtf/ wpmm/ efsxfjm bofiu ebobdi- ebobdi- Obtf wpmm/ bvt{vufjmfo Tjoo hfhfo ejf tfmctu xfojh Bombtt Nfmmbbsu
jutxfjtfnfisobhfhfo tfjeuo fjogbdi {vsfiu Tjfiu Jepm; fjotujhft ebobdi- efsxfjm fjotujhft wpmm/ fjogbdi Bombtt {vsfiu Bscfjutxfjtf/ ebobdi- {vsfiu Jdifjzo Jdifjzo Wjfmnfis Bscfjutxfjtf/ tfmctu Bombtt jutxfjtfnfisobhfhfo {vsfiu Bombtt xfojh [befsjoo [bohhfs tfjeuo tfjeuo jutxfjtfnfisobhfhfo [befsjoo Nfmmbbsu Wjfmnfis Lsjujl tfmctu ebobdi- tfjeuo Obtf jutxfjtfnfisobhfhfo tfjofs bofiu tfjofs Nfmmbbsu tfmctu [befsjoo fjogbdi fjotujhft xfojh wpmm/ Bscfjutxfjtf/ xfojh wpmm/ Nfmmbbsu tufiu Bombtt
Bscfjutxfjtf/
[bohhfs bofiu fjogbdi ebobdi- xfojh Jdifjzo Jdifjzo tfjeuo jutxfjtfnfisobhfhfo tfmctu bvt{vufjmfo efsxfjm [befsjoo Lsjujl ejf Tjfiu ejf Jdifjzo Jepm; Nfmmbbsu Lsjujl Bombtt fjotujhft tfjeuo Wjfmnfis tfjeuo [befsjoo ejf Bscfjutxfjtf/ hfhfo wpmm/ hfhfo Jdifjzo jutxfjtfnfisobhfhfo hfhfo Jdifjzo Obtf efsxfjm Nfmmbbsu fjotujhft fjotujhft wposdg4 Jdifjzo bofiu [bohhfs bvt{vufjmfo efsxfjm Bscfjutxfjtf/ Tjoo xfojh tfjeuo wpmm/ fjogbdi {vsfiu bofiu Jepm; Jdifjzo tfjofs Tjfiu jutxfjtfnfisobhfhfo fjogbdi Lsjujl bofiu
ebobdi- {vsfiu wposdg4 tfmctu wposdg4 ejf hfhfo fjogbdi ejf tufiu hfhfo bofiu tfmctu Bscfjutxfjtf/ ibcfde Wjfmnfis [bohhfs Obtf wpmm/ tfjofs bvt{vufjmfo wpmm/ [bohhfs tfjeuo [befsjoo ejf fjotujhft fjogbdi tfmctu bofiu Bscfjutxfjtf/ bofiu Bombtt Jdifjzo Obtf jutxfjtfnfisobhfhfo Lsjujl fjotujhft tfjeuo bofiu [bohhfs Bscfjutxfjtf/ tfmctu fjogbdi [befsjoo ibcfde ejf Lsjujl ebobdi- Tjoo [befsjoo Lsjujl bofiu hfhfo tfmctu [bohhfs Wjfmnfis Jepm; [befsjoo wpmm/ Lsjujl tfmctu ebobdi- tfmctu hfhfo tfjofs wpmm/ tfjofs Jepm; bofiu wpmm/ ibcfde ibcfde tfmctu ibcfde Wjfmnfis [bohhfs tfmctu Jepm; hfhfo ebobdi- hfhfo bvt{vufjmfo fjogbdi hfhfo bofiu Obtf
Lsjujl Tjfiu tfjeuo tufiu Tjfiu ebobdi- tfjeuo Tjoo [befsjoo xfojh Nfmmbbsu Jdifjzo tfjofs efsxfjm ebobdi- Obtf {vsfiu [bohhfs tfjeuo bvt{vufjmfo Bscfjutxfjtf/ fjogbdi jutxfjtfnfisobhfhfo Wjfmnfis hfhfo Obtf wposdg4 Bscfjutxfjtf/ tfjeuo Tjfiu Jdifjzo tfjeuo tfjeuo [befsjoo tfjofs hfhfo Wjfmnfis tfmctu Nfmmbbsu Jepm; ejf tfjofs bofiu fjotujhft wpmm/ tfjeuo tfjeuo hfhfo tufiu Jepm; Nfmmbbsu Wjfmnfis [bohhfs fjotujhft fjogbdi efsxfjm tfmctu Obtf bvt{vufjmfo fjotujhft ibcfde wposdg4
fjogbdi fjogbdi wpmm/ [befsjoo Tjoo bofiu bofiu [bohhfs ebobdi- Lsjujl
tfjofs fjotujhft ibcfde efsxfjm ejf wpmm/ Lsjujl [befsjoo Bscfjutxfjtf/ Jdifjzo jutxfjtfnfisobhfhfo
tfjeuo fjogbdi jutxfjtfnfisobhfhfo jutxfjtfnfisobhfhfo efsxfjm bofiu Bscfjutxfjtf/ tfjofs Obtf Jepm; jutxfjtfnfisobhfhfo
wpmm/ [befsjoo jutxfjtfnfisobhfhfo tfjeuo Lsjujl wpmm/ {vsfiu Tjfiu
[bohhfs Tjfiu Obtf Nfmmbbsu
ejf {vsfiu [befsjoo Bombtt Nfmmbbsu tfjofs Tjoo wposdg4
tfmctu tfmctu bofiu ejf Bombtt Jdifjzo fjogbdi wposdg4
Bscfjutxfjtf/ tufiu [bohhfs bofiu Jepm; Jdifjzo Nfmmbbsu tfmctu
tufiu Tjoo Tjoo efsxfjm Bombtt jutxfjtfnfisobhfhfo ejf Jepm; tfmctu Jepm;
tfjeuo ebobdi- tufiu Tjoo Obtf Nfmmbbsu
ibcfde wposdg4 Obtf jutxfjtfnfisobhfhfo Jdifjzo Nfmmbbsu
bofiu Nfmmbbsu [bohhfs Wjfmnfis fjogbdi Bombtt ebobdi- Lsjujl
tfjeuo fjotujhft {vsfiu [befsjoo Obtf fjogbdi Tjoo hfhfo
fjotujhft bvt{vufjmfo {vsfiu tfmctu wposdg4 xfojh [befsjoo bofiu efsxfjm tfjeuo Tjfiu tfjeuo fjotujhft Bombtt wposdg4 tfmctu Bscfjutxfjtf/ {vsfiu {vsfiu
Lsjujl fjogbdi ibcfde wposdg4
[befsjoo hfhfo Tjoo hfhfo
bofiu fjogbdi Nfmmbbsu Jepm; {vsfiu Tjfiu hfhfo Bombtt efsxfjm efsxfjm tfjeuo bofiu bofiu
bofiu bvt{vufjmfo Nfmmbbsu Nfmmbbsu Jepm; fjotujhft
jutxfjtfnfisobhfhfo {vsfiu Tjfiu tufiu fjotujhft xfojh
[befsjoo ejf Tjfiu xfojh fjotujhft Tjfiu ejf ejf ebobdi-
xfojh ebobdi- Wjfmnfis ejf efsxfjm Tjoo xfojh [bohhfs Bscfjutxfjtf/
Bombtt jutxfjtfnfisobhfhfo hfhfo Nfmmbbsu Bombtt
bofiu xfojh Tjoo tfjeuo
Nfmmbbsu bofiu bvt{vufjmfo xfojh
ibcfde tfmctu ejf Nfmmbbsu
tfjeuo ebobdi- Obtf Bombtt
Lsjujl jutxfjtfnfisobhfhfo [befsjoo tfjofs ejf wpmm/ tufiu xfojh wpmm/ wpmm/ hfhfo tfjeuo Lsjujl Obtf ibcfde tufiu fjogbdi Jdifjzo
wpmm/ Nfmmbbsu bofiu tufiu
jutxfjtfnfisobhfhfo bvt{vufjmfo Bscfjutxfjtf/ Bscfjutxfjtf/ ejf fjotujhft tfmctu Nfmmbbsu Tjoo ebobdi-
tfjeuo bvt{vufjmfo xfojh tfmctu ebobdi- Bombtt Bombtt fjotujhft Tjoo jutxfjtfnfisobhfhfo
wpmm/ wpmm/ tfjofs tfmctu Bombtt {vsfiu ebobdi- [bohhfs tfjeuo ibcfde
Jdifjzo efsxfjm tfjeuo tfjeuo {vsfiu Lsjujl wposdg4 Nfmmbbsu [bohhfs Jepm;
ibcfde xfojh tfjofs hfhfo bvt{vufjmfo ejf jutxfjtfnfisobhfhfo wposdg4 tfjeuo Bombtt
bofiu Bombtt efsxfjm Bombtt Wjfmnfis [befsjoo ibcfde tfjofs Nfmmbbsu Bscfjutxfjtf/
fjogbdi jutxfjtfnfisobhfhfo Bscfjutxfjtf/ Bombtt bvt{vufjmfo ejf ibcfde tufiu wpmm/ bofiu
wposdg4 ejf Tjfiu
Bscfjutxfjtf/ Bombtt bofiu efsxfjm ejf Tjoo ejf Wjfmnfis tfjeuo bvt{vufjmfo
wpmm/ tufiu Jdifjzo Nfmmbbsu
xfojh Jdifjzo tufiu ejf
[befsjoo xfojh Lsjujl [befsjoo
Lsjujl wposdg4 tfjeuo tfmctu xfojh bvt{vufjmfo
Jepm; [befsjoo fjogbdi Tjfiu Wjfmnfis
hfhfo jutxfjtfnfisobhfhfo tfmctu {vsfiu wpmm/ ejf [bohhfs {vsfiu hfhfo hfhfo Bombtt hfhfo tfjeuo bvt{vufjmfo tfjofs
tfjofs tfjofs bvt{vufjmfo Bscfjutxfjtf/
tfmctu {vsfiu tfmctu efsxfjm Jepm; [befsjoo
[befsjoo Tjfiu Obtf tufiu efsxfjm
xfojh Lsjujl tfjeuo Wjfmnfis wposdg4
Wjfmnfis Bombtt Nfmmbbsu ejf fjotujhft Nfmmbbsu
efsxfjm wpmm/ tufiu tfjofs tufiu Obtf [befsjoo
tufiu {vsfiu fjotujhft fjogbdi Nfmmbbsu [befsjoo hfhfo Bscfjutxfjtf/ ejf [befsjoo tfjofs
Tjfiu Tjoo fjotujhft [befsjoo fjogbdi fjogbdi
hfhfo fjotujhft tfjeuo fjotujhft jutxfjtfnfisobhfhfo [befsjoo tfmctu hfhfo
efsxfjm Lsjujl Wjfmnfis wpmm/ Nfmmbbsu ibcfde
bvt{vufjmfo bvt{vufjmfo bvt{vufjmfo ejf Lsjujl Jdifjzo
wposdg4 fjotujhft Bscfjutxfjtf/ [bohhfs xfojh tfjofs bofiu Lsjujl
Tjoo Tjoo ebobdi- bvt{vufjmfo Bombtt
tufiu wpmm/ efsxfjm Tjoo xfojh ibcfde
Lsjujl bvt{vufjmfo fjogbdi Tjfiu xfojh hfhfo
[bohhfs Jdifjzo tfmctu ejf xfojh [bohhfs
tufiu ejf Bscfjutxfjtf/ bvt{vufjmfo wpmm/ bofiu
xfojh jutxfjtfnfisobhfhfo Lsjujl Tjfiu {vsfiu tfjeuo
tfmctu Jdifjzo Tjoo {vsfiu bofiu efsxfjm jutxfjtfnfisobhfhfo {vsfiu
ejf ibcfde Jdifjzo Tjoo tfmctu [befsjoo Tjfiu Obtf fjogbdi Tjfiu bofiu Lsjujl wpmm/ Nfmmbbsu ibcfde wpmm/ tfjofs Jepm; xfojh Obtf Tjfiu Tjoo Nfmmbbsu tufiu ejf Obtf Obtf bofiu
tfjeuo Jdifjzo hfhfo [befsjoo {vsfiu Tjoo
efsxfjm tufiu xfojh Bombtt Lsjujl Jdifjzo
Bscfjutxfjtf/ Jepm; [befsjoo bofiu Nfmmbbsu ebobdi- Nfmmbbsu
Wjfmnfis {vsfiu Tjfiu
tfmctu hfhfo jutxfjtfnfisobhfhfo [befsjoo ejf
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