UNEP FI ESRS Interoperability Package

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UNEP FI ESRS Interoperability Package

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Business and biodiversity basics

UNEP FI has launched the ESRS Interoperability Package, which helps banks take advantage of the close alignment between the Corporate Sustainability Reporting Directive (DISC or "CSRD") and the Principles for Responsible Banking ("PRB"), using the UNEP FI Holistic Impact Methodology.

EU legislation, through the CSRD, requires companies to disclose information on what they consider to be risks and opportunities arising from social and environmental issues, and on the impact of their activities on people and the environment, supported by the European Sustainability Reporting Standards (NEIS, "ESRS").

More than 175 European signatories to the PRB are subject to the CSRD; many others, in particular signatories with activities in the EU, will also be active in the future. The requirements of the PRB, supported by the UNEP FI Holistic Impact Methodology, are very much in line with the requirements of the CSRD, especially the assessment of the materiality of impact and the disclosure of information, which are at the heart of the Directive and supporting rules.

The interoperability of both frameworks has been established in the new package, which includes a user guide, topic mappings and data points, as well as a conversion tool that will extract the relevant data points from the UNEP FI Portfolio Impact Analysis Tool for Banks (Version 3) for CSRD reporting.

Check out the UNEP FI ESRS Interoperability Package here.

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