While it is disappointing that the mandatory nature of the ESRS has been diluted, particularly as biodiversity frequently appears on the list of disclosures that are now “subject to materiality,” the final adoption of the ESRS represents a significant step forward in corporate sustainability. In ...
国际可持续发展准则理事会(ISSB)、欧洲财务报告准则咨询组(EFRAG)和美国证监会(SEC)近期相继发布了可持续发展报告准则(Sustainability Reporting Standards,SRS)征求意见稿,在ESG或可持续发展报告领域形成了三足鼎立的格局。但SEC发布的征求意见稿仅涉及气候相关信息披露,...
https://www.consilium.europa.eu/en/press/press-releases/2022/11/28/council-gives-final-green-light-to-corporate-sustainability-reporting-directive/ EFRAD (2022): Draft European Sustainability Report Standards. European Commission (2022): Corporate sustainability reporting. https://finance.ec.europa.eu...
El pasado 7 de julio se cerró el proceso de consulta pública lanzado por la Comisión Europea con relación a los Actos delegados de losEuropean Sustainability Reporting Standards. En el presente documento abordamos las principales claves de los estándares dereportingque suponen un...
The draft ESRS XBRL Taxonomy has been created at the lowest possible level of granularity, meaning that tags will apply to each of the ESRS’ 1,000+ data points across 12 standards. And, with multiple tags required across many individual data points, tagging will become a heavy lift. The...
Perfectly aligned with ESRS standards, it encompasses all necessary elements like value chain and risk analysis, double materiality assessment, and strategic initiatives for sustainability. With Mentcon model, complex ESRS requirements become manageable, automatically integrating essential information directly ...
Transparent Reporting: We deliver transparent and accurate sustainability reports, satisfying stakeholder demands and compliance with global standards and regulations. Strategic Alignment: We deliver tailored solutions that integrate sustainability goals with business objectives, creating a roadmap for long-term...