そのようなコンセプトが存在しない場合は「存在しない」旨を開示します(comply or explain)。会社が直面するリスク、会社の活動に与える影響について分析を行い、マネジメントが経営上重視しているKPI(CO2排出量など)についての開示も必要です。 環境や人権などの開示ではサプライチェーンも欠かせ...
Existing laws for failing to comply with nonfinancial reporting rules are already stiff and they might get more stringent with CSRD. Fines range from €5,000 in Ireland to €10 million or 5% of the total annual turnover (or revenues) or twice the total profits made/losses avoided in German...
Alert value chain businesses about their role As firms begin preparing for the CSRD, it is crucial to ensure that their value chains are aware of new requirements and expectations so that the reporting firm can comply with the directive's value chain obligations. Therefore, firms should contact ...
When must businesses comply? What is the CSRD? The CSRD, the EU’s Corporate Sustainability Reporting Directive, is a new piece of regulation. It requires companies to make extensive, detailed disclosures about sustainability performance and related strategic implications. Disclosures are prescribed by ...
Existing laws for failing to comply with nonfinancial reporting rules are already stiff and they might get more stringent with CSRD. Fines range from €5,000 in Ireland to €10 million or 5% of the total annual turnover (or revenues) or twice the total profits made/losses avoided in German...
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Existing laws for failing to comply with nonfinancial reporting rules are already stiff, and they might get more stringent with CSRD. Fines range from €5,000 in Ireland to €10 million or 5% of the total annual turnover (or revenues) or twice the total profits made/losses avoided in Germ...
To our understanding, these findings confirm the prediction of Dumay and Hossain (2019) that firms will merely adjust their reporting practices to comply with the requirement of the law and continue with a “business as usual” approach. The findings also shed light on the extent to which the...