[Draft] ESRS G2 Business conduct is set out in paragraphs 1 to 53 and Appendices A – Defined terms and B – Application Guidance. All the paragraphs, including those in the

2024年11月22日 · ESRS 2 的目標是建立適用於所有企業的揭露要求，無論任何特定產業或部門都適用，並涵蓋環境、社會和管治 (ESG) 方面的可持續性議題。 根據 CSRD，ESRS 2 強制適用於所有需要強制報告 ESRS 1 的公司。 在揭露可持續發展的關鍵領域之前，進行 ESRS 報告的公司應滿足一些基本的準備要求： BP-1：可持續性報告準備的一般基礎： 涉及對公司可持續性報告建立清楚、基本的瞭解，包括合併範圍和價值鏈資訊。 BP-2：與特定情況有關的揭露： 承諾公 …

The structure and location of ESRS requirements reflects the need to cover the entire set of topics (not only one topic). Cross-cutting contents are dealt with in a single place, while implementation and

ESRS 2 Strategy and business model on how sustainability matters interact with, are related to, and inform the strategy and business model of the undertaking (disclosure requirements 7 and 8). Disclosure requirement 1 shall be disclosed alongside [draft] ESRS 1 and disclosure requirement 2 shall be disclosed alongside [draft] ESRS 2.

2025年1月9日 · 根據CSRD的規定，受到規範之企業需要按照ESRS(European Sustainability Reporting Standards, ESRS)的要求揭露。 ESRS由「歐洲財務報導諮詢小組」( European Financial Reporting Advisory Group , EFRAG)編制，於2023年7月發布第一套ESRS，在此份檔案中中，EFRAG描述企業該提供什麼永續資訊 ...

2023年11月28日 · The ESRS (European Sustainability Reporting Standards) Exposure Drafts define on a very detailed level the future reporting requirements of the CSRD. Below you find an overview of the topics included in the Standards for Governance-topics.

SBM-3 of ESRS 2 provides general disclosures requirements on the material impact, risks and opportunities resulting from the undertaking’s materiality assessment. The undertaking can omit all disclosure requirements in a topical standard if it …

ESRS 2 sets out the disclosure requirements of sustainability reporting that are cross-cutting. This includes general characteristics of the company and an overview

EFRAG positions, as approved by the EFRAG Sustainability Reporting Board, are published as draft standards, discussion or position papers, or in any other form considered appropriate in the circumstances. The Governance+ category (G+) is broader than traditionally considered under the concept of ‘governance’.

ESRS G1 治理、風險管理和內部監控：企業需揭露其治理結構、風險管理策略和內部監控措施，確保公司運營的透明度和問責性。 ESRS G2 商業行為：此準則要求企業報告其在商業行為中的道德標準和合規措施，確保公平競爭和合法運營。 這些準則旨在提升企業永續報告的質量和一致性，幫助企業在揭露ESG資訊時具備全面性和透明度。 通過遵循ESRS，企業不僅能夠滿足法律要求，還能提升其在市場上的信譽和競爭力 。 ESRS E1氣候變遷準則草案要求企業揭露如何影響 …