Annual Reporting Posts

Blog posts from Annual Reporting Posts

Value chain

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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

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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

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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

IFRS 2 Grant-date fair value

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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

Double Materiality Assessment under CSRD – 1 Best Guidance on Implementation

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Topics hide Double Materiality Assessment under CSRD – 1 Best Guidance on Implementation Overview Double Materility Assessment Double Materility Assessment – How to do it? Step 1 in Double Materility Assessment – Understand the Context and Define a Strategy for Stakeholder Involvement Step 2 in Double Materility Assessment – Identify Potential Material Topics and their … Read more

Key Elements for Corporate ESG-reporting – 1 Best and complete overview

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Topics hide Key Elements for Corporate ESG-reporting Key elements – Key Elements for Corporate ESG-reporting Terminology Purpose of reporting Company mission, statement of purpose, strategy Board responsibility Non-Executive Directors and oversight Stakeholder dialogue and engagement Audience of the report Integrated reporting Materiality Impact, outcomes and Sustainable Development Goals (SDGs) Timeliness Consistency and comparability Standardized comparable … Read more

The International Sustainability Disclosure Standards – IFRS S1 and IFRS S2 – Best read

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Topics hide The International Sustainability Disclosure Standards – IFRS S1 and IFRS S2 Frequently asked questions Introduction to The International Sustainability Disclosure Standards Overview of the IFRS Sustainability Disclosure Standards IFRS S1 – General Requirements for Disclosure of Sustainability-related Financial Information The Four Pillars of Governance, Strategy, Risk Management and Metrics & Targets General features … Read more

IFRS 2022 update – IAS 8 Definition of Accounting Estimates – Your best read

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Topics hide IFRS 2022 update – IAS 8 Definition of Accounting Estimates Definition of an accounting estimate Changes in accounting estimates Illustrative examples Fair value of an investment property Cash-settled share-based payment liability Effective date and transition In practice IFRS 2022 update – IAS 8 Definition of Accounting Estimates Effective for annual periods beginning on … Read more

IFRS 2022 update – Classification of non-current liabilities with covenants – Best read

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Topics hide Overview – IFRS 2022 update – Classification of non-current liabilities with covenants Why this change? The 2022 amendments Separarate presentation Disclosures Right to defer settlement The 2020 amendments What’s new compared to the current IAS 1 Example 1 Loan subject to covenants Example 2 Foreign curency convertible bond Overview – IFRS 2022 update … Read more

IFRS 2022 update – IFRS 16 Lease Liability in a Sale and Leaseback – Best read

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Topics hide IFRS 2022 update – IFRS 16 Lease Liability in a Sale and Leaseback Key requirements Background Amendment to IFRS 16 Effective date and transition Illustrative examples to IFRS 16 IFRS 2022 update – IFRS 16 Lease Liability in a Sale and Leaseback Effective for annual periods beginning on or after 1 January 2024. … Read more