2024年将进入欧盟《可持续发展报告指令(Corporate Sustainability Reporting Directive,CSRD)》的首个报告期。 按照规定,FY2024资产负债表日员工平均人数超过500人的欧盟大型公共利益实体,需要按照《欧盟可持续发展报告准则(European Sustainability Reporting Standards,ESRS)》详细披露年度可持续相关信息。 2022年11月,CSRD通过...
What are the European Sustainability Reporting Standards (ESRS)? What is “double materiality” in CSRD? What is the difference between CSRD and SFDR? What are the differences between CSRD, TCFD and IFRS S2? Which industries are most impacted by the CSRD? What are the timelines for CSRD ...
Supplemented by the European Sustainability Reporting Standards (ESRS), the directive is aimed at promoting change in the business behaviour of companies that operate within the EU by increasing the breadth of non-financial information reported by companies and to ensure ...
Corporate sustainability reporting standards diverge We have been in “a period of extreme divergence” in terms of standards, said Sue Armstrong-Brown, global director of environmental standards and thought leadership at environmental disclosure non-profit CDP. Although a global baseline is in sight, ...
The EU Commission has developed the CSRD and requested the EFRAG to create the ESRS (European Sustainability Reporting Standards). Currently, the final Directive and first set of standards are readily available, so you can align your company’s sustainability report with the directive. ERM Assess ...
European Sustainability Reporting Standards (ESRS) ESRS cross-cutting standards ESRS 1 and 2 — These are fundamental, general disclosure requirements and principles that aim to standardize and increase transparency of ESG reporting. The cross-cutting disclosures and principles are required for all...
Microsoft has also released targeted reporting and goal alignment enhancements in Microsoft Sustainability Manager to help organizations collect quantitative emissions, water, and waste data aligned to preliminary European Sustainability Reporting Standards, and track progress against Science Based Target ...
Companies that fall under the scope of the CSRD will be required to report on sustainability-related impacts, opportunities, and risks as defined by the European Sustainability Reporting Standards (ESRS). These standards were developed by the European Financial Reporting Advisory Group (EFRAG). EFRAG...
Standards Webinar | Corporate Sustainability Reporting Standards, 13 November 2024Humanity is facing serious problems in sustainable development—from climate change with droughts, fires, floods, and biodiversity reduction to social responsibility...
At PwC, we see the impact of the CSRD on the whole business. Experienced advisors adapt how you respond to regulation relevant to your industry, geography and topical European Sustainability Reporting Standards (ESRS) subject matter. Using technology and Alliance partners, we create clarity, speed ...