CSRD Essentials
Detalles
| This new GRI publication addresses key issues on the implementation of the Corporate Sustainability Reporting Directive (CSRD), the legislation adopted by the EU in December 2022 and already in force. CSRD Essentials simplifies key aspects of the new Directive and is the result of joint work between GRI, Pascal Durand, Member of the European Parliament and CSRD rapporteur, and the Lefebvre - Sarrut Group. It is a practical and free resource for policymakers and sustainability reporters, encompassing 11 core reports that explain the Corporate Sustainability Reporting Directive (CSRD ) in accessible language. Under the Directive, more than 42,500 EU-based companies, plus several thousand companies outside the EU, are required to report on how sustainability issues affect business performance and how business activities impact society and the environment. The Directive entails an increase in requirements for sustainability reporting and data collection, steps that may seem challenging for some reporting companies. |
Recursos relacionados
2023
Chemical sector guidance on applying the natural capital management accounting methodology
Como parte del Proyecto Transparente, este documento de orientación sectorial proporciona una descripción general y recursos adicionales en apoyo de…
Pathways for measuring biodiversity outcomes of biodiversity credits
The aim of this thematic report is to synthesize the available resources on how to measure biodiversity credits, to check…