此外,CSRD还增加了对ESG报告鉴证的要求,确保报告的准确性和可信度。 ➥2023年12月,为增强CSRD的落地和可操作性,欧盟委员会正式通过了《欧洲可持续发展报告准则》(European Sustainability Reporting Standards,ESRS,Regulation (EU) 2023/2772 ),从2024年1月1日生效并开始执行。作为CSRD的配套实施细则,ESRS为业界提供...
While there is some commonality, such as an alignment of standards drawing from the Task Force on Climate-related Financial Disclosures (TCFD) and inclusion in the annual report, there are several differences. The CSRD is further developed with 12 standards rather than two, and it’s st...
企業將統一依據《歐洲永續發展報告準則(European Sustainability Reporting Standards, ESRS)》揭露:歐盟轄屬機構「歐洲財務報導諮詢小組」(European Financial Reporting Advisory Group, EFRAG)於2022年4月發布12份ESRS草案,歐盟理事會預計於2023年6月正式通過該法案。
Some companies with mature, long-standing voluntary ESG reporting programs have found that they’re compliant only with a portion of more than 1,000 ESRS data points across 12 standards and 82 disclosures. Getting up to speed is a significant task that will take time. Whether this is tackled...
同时,也有不少中国企业开始被欧洲客户要求建立可持续发展管理体系、提供《可持续发展报告》或按照欧盟《企业可持续发展报告指令》CSRD(Corporate Sustainability Reporting Directive)及其配套标准和《欧洲可持续报告标准》ESRS(European Sustainability Reporting Standards)撰写的可持续发展报告。面对这一新挑战,建议中国企业做好...
欧盟企业可持续发展报告指令(CSRD)于2023年1月生效,欧盟委员会于2023年7月通过了相关可持续发展报告准则 (European Sustainability Reporting Standards, ESRS),CSRD范围内的公司将被要求使用ESRS标准进行可持续发展报告。2024财年起,受当前非财务报告指令(NFRD)要求约束的公司,加上符合大型企业的定义且拥有超过500名员工...
standards By 30th June:* Adoption of the second package of ESRS with sector specific standards Large EU-listed enterprises currently subject to the Non Financial Reporting Directive (NFRD): all disclosures for FY24 with limited assurance Large EU-listed and non-listed...
新的CSRD建立在NFRD原则的基础上，并将最终取代它，同时进一步扩大范围和要求。CSRD适用于更多公司(共约49000家)，并要求第三方为报告提供保证。它还增加了公司必须就重大可持续性问题进行披露的数量，报告要求在2023年7月通过的欧洲可持续发展报告标准(European Sustainability Reporting Standards, ESRS)中进一步详细和...
EFRAGは2022年4月に欧州サステナビリティ報告基準草案(ESRS:European Sustainability Reporting Standards)の最初の草案を公開し、パブリックコメントを反映した上で、同年11月に最初の一組となる12の基準を欧州委員会に提出しました(今後さらに修正が入る可能性があり、最終的に2023年6月末までに採択され...
Chỉ thị Báo cáo Phát triển bền vững (PTBV) của Doanh nghiệp, gọi tắt là chỉ thị CSRD, được Liên minh Châu Âu (EU) ban hành vào tháng 12 năm 2022 và chính thức có hiệu lực cho các báo cáo phát ...