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cuongtd Use back button from the brower Allowance: A commodity issued by an emissions trading program that gives its holder the right to emit a certain quantity of GHG emissions. From: Scope 2 Guidance Corporate Standard* The Corporate Standard, Scope 2 Guidance and Scope 3 Standard include separate glossaries defining the key terms used in each … Read more
Use back button from the brower Allocation: The process of assigning responsibility for GHG emissions from a specific generating unit or other system (e.g., vehicle, business unit corporation) among its various users of the product or service. From: Scope 2 Guidance and Scope 3 Standard* The Corporate Standard, Scope 2 Guidance and Scope 3 Standard … Read more
Topics hide EU ESG regulatory framework EU ESG regulatory framework – Introduction EU ESG regulatory framework – Regulatory landscape The EU Sustainable Finance Action Plan Corporate Sustainability Reporting Directive (CSRD) Who is in scope of the CSRD? When will the CSRD start to apply? European Sustainability Reporting Standards (ESRS) EU Taxonomy What are the EU … Read more
Topics hide Getting started with your Sustainability reporting 0. Overview Sustainability reporting 1. Allocating Responsibility and Establishing the Landscape for Sustainability reporting 1.1 Leverage the reporting process 1.2 Decide who are responsible, accountable, consulted, and informed 1.3 Enhance governance 1.4 Understand the organisation and its environment 1.5 Identify relevant reporting frameworks 1.6 Identify priority areas … Read more
In the context of sustainability-related financial disclosures, information is material if omitting, misstating or obscuring that information could reasonably be expected to influence decisions that primary users of general purpose financial reports make on the basis of those reports, which include financial statements and sustainability-related financial disclosures and which provide information about a specific reporting … Read more
An entity’s system of transforming inputs through its activities into outputs and outcomes that aims to fulfil the entity’s strategic purposes and create value for the entity and hence generate cash flows over the short, medium and long term. IFRS S1 IFRS terms or definitions come from the Official Journal of the European … Read more
The full range of interactions, resources and relationships related to a reporting entity’s business model and the external environment in which it operates. A value chain encompasses the interactions, resources and relationships an entity uses and depends on to create its products or services from conception to delivery, consumption and end-of-life, including interactions, resources and … Read more
Navigating the value chain under CSRD and ESRS Topics hide Navigating the value chain under CSRD and ESRS How to identify the reporting boundaries? Disclosures – General requirements Gain insight into the value chain Understand the ESG data flow for each business process. Value Chain Reporting Requirements Plastic value chain Real life example CSRD art … Read more
ESRS 1 General requirements Topics hide ESRS 1 General requirements Objective 1. Categories of ESRS Standards, reporting areas and drafting conventions 1.1 Categories of ESRS standards 1.2 Reporting areas and minimum content disclosure requirements on policies, actions, targets and metrics 1.3 Drafting conventions 2. Qualitative characteristics of information 3. Double materiality as the basis for … Read more
Use back button from the brower Topics hide Grant-date fair value Equity-settled share-based payment transactions with employees Cash-settled share-based payment transactions with employees Modifications and cancellations of employee share-based payment transactions – Determining whether there is an increase in fair value of share-based payment – Beneficial modifications of service and non-market performance conditions – Modification … Read more