2025年2月20日 · In this article, we will explore the key topics covered under the Corporate Sustainability Reporting Directive (CSRD). You'll learn about the main pillars of CSRD, how they are structured, and their significance in sustainability reporting.

Together with the CSRD Delegated Act 31.07.2023 twelve ESRS standards were released that contain sustainability topics supporting companies detecting their Material Matters through a process called Double Materiality Assessment.

2024年12月4日 · The CSRD creates reporting obligations for certain U.S. parent entities with operations in the EU at both a consolidated parent and EU-subsidiary level. The CSRD requires different disclosure standards and staggered effective dates, depending upon the type of entity.

2024年2月4日 · The following 94 topics (including Sub-Topics and Sub-Sub Topics) are to be evaluated: Contact us to set-up the Materiality Analysis according to CSRD and ESRS in Europe. Related Links: The materiality analysis process is designed to identify all material impacts, risks and opportunities for your company.

3 天之前 · At the heart of CSRD reporting is the process through which companies identify material IROs in relation to sustainability matters that should be included in the report, then map material IROs to a list of topics and sub-topics laid out in reporting standards. We saw a high degree of variability in how companies carried out the double ...

3 天之前 · The CSRD obliges organisations to map all impacts, risks, and opportunities (IRO). Reports must cover all relevant E, S, and G topics: Environment, Social, and Governance. Gathering supporting data and verifications takes time, so it is advisable to start preparing for the CSRD early. ‍ CSRD: explaining double materiality

2023年6月26日 · With the European Union’s (EU) Corporate Sustainability Reporting Directive (CSRD) on the horizon, companies must consider how the directive will apply to them and question the relevant timelines, scope, and reporting requirements.

The Corporate Sustainability Reporting Directive (CSRD) is the new EU directive that will take effect for large and listed companies, obligating them to share information on how they monitor a wide range of ESG issues and their impact on our planet.

The standards span environmental, social, and governance topics and are intended to provide insight into a company’s sustainability impacts, risks and opportunities, including its sustainability strategy, targets and progress, products and services, business relationships, and …

Based on the CSRD, companies will need to report on the impact of their activities on the environment and society, as well as the related (financial) risks and opportunities