social inclusion of consumers/end-users, in particular non-discrimination and access to products and services. This [draft] Standard derives from the draft CSRD stating that the sustainability reporting standards shall specify the information that the undertakings are to disclose about social factors in relation to consumers and end-users.

2025年3月17日 · In this article, we will explain what CSRD ESRS S4 is and its role in sustainability reporting. You’ll learn what to report on for ESRS S4, focusing on the key areas …

2023年12月22日 · Directive 2013/34/EU, as amended by Directive (EU) 2022/2464 of the European Parliament and of the Council (2), requires large undertakings, small and medium-sized undertakings with securities admitted to trading on the EU regulated markets, as well as parent undertakings of large groups, to include in a dedicated section of their management rep...

2023年9月26日 · 近两年欧盟加强对企业ESG信息披露的监管，2022年11月通过了《企业可持续发展报告指令》（CSRD），生效以后将取代2014年发布的《非财务报告指令》（NFRD），2023年7月又通过了CSRD的配套规则《欧洲可持续发展报告标准》（ESRS）。

The CSRD highlights the particular importance of sustainability reporting standards being aligned with internationally recognised principles and frameworks on responsible business conduct, corporate social responsibility, and sustainable development, including the Sustainable Development Goals (SDGs), the UN Guiding Principles and the OECD ...

2024年11月25日 · These categories are defined as ESRS S1-S4. Here we will explore each of the 4 subcategories in detail. This section relates to a company’s own workforce, including …

The ESRS S4 addresses three critical areas that affect consumers: information-related impacts, personal safety and social inclusion. Companies are required to explain their general approaches to manage actual and poten-tial, negative and positive …

2024年5月22日 · The Corporate Sustainability Reporting Directive (CSRD) requires businesses to use the European Sustainability Reporting Standards (ESRS) for reporting on their Environmental, Social, and Governance (ESG) performance. This makes accurately tracking and managing ESG metrics more important than ever.

Vanessa van der Wiel and Valentina Tan talk about the impact and dependencies on consumers and end-users in the value chain (ESRS S4). They also discuss examples of how some market players have addressed these requirements and share a …

2024年2月5日 · Der ESRS S4 verdeutlicht den Erstellern der Nachhaltigkeitsberichterstattung, welche Angaben bei vorliegender Wesentlichkeit über Aspekte im Kontext von Verbrauchern …