European Sustainability Reporting Standards

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

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

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