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什么是《企业可持续性发展报告指令》(CSRD)？| IBM
https://www.ibm.com/cn-zh/topics/csrd
WEB什么是 CSRD？. CSRD 是欧盟 (EU) 法律，自 2023 年 1 月 5 日起生效，它要求欧盟企业（包括非欧盟公司符合条件的欧盟子公司）报告其业务活动对环境和社会的影响及其环境、社会和治理 (ESG) 工作和举措对业务的影响。. CRSD 的目标是提供透明度，帮助投资者、 …
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普华永道中国：解读《企业可持续发展报告指令》（CSRD），探 …
https://www.pwccn.com/zh/services/issues-based/esg/interpreting-csrd-multiple-values-of-sustainability-information-jan2024.html
WEB解读《企业可持续发展报告指令》（CSRD），探索可持续性信息披露的多重价值. 《企业可持续发展报告指令》（Corporate Sustainability Reporting Directive, CSRD）已于2023年1月5日起正式生效 1 ，并于2024年至2029年分阶段实施 2 。. 2024年为第一阶段，原受《非财 …
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【可持续发展】CSRD来了，中国企业准备好了吗？ | 德勤中国
https://www2.deloitte.com/cn/zh/pages/risk/articles/csrd.html
WEBDec 2, 2022 · CSRD有哪些要求？. 1. “双重重要性”原则. CSRD进一步强调了“双重重要性”原则，要求企业从“企业对可持续性议题的影响”和“可持续议题对企业财务绩效的影响”两大维度去考量报告披露的重要性议题。. 2. 独立鉴证. CSRD引入独立鉴证机制，要求范围内的 ...
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Corporate sustainability reporting - European Commission - Finance
https://finance.ec.europa.eu/capital-markets-union-and-financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en
WEBOn 5 January 2023, the Corporate Sustainability Reporting Directive (CSRD) entered into force. It modernises and strengthens the rules concerning the social and environmental information that companies have to report. A broader set of large companies, as well as listed SMEs, will now be required to report on sustainability.
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Directive - 2022/2464 - EN - CSRD Directive - EUR-Lex
https://eur-lex.europa.eu/legal-content/EN/TXT/?toc=OJ%3AL%3A2022%3A322%3ATOC&uri=uriserv%3AOJ.L_.2022.322.01.0015.01.ENG
WEBDec 16, 2022 · Directive - 2022/2464 - EN - CSRD Directive - EUR-Lex. Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022 amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards corporate sustainability reporting (Text with EEA relevance) …
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What US companies need to know about CSRD: PwC
https://www.pwc.com/us/en/services/esg/library/eu-corporate-sustainability-reporting-directive.html
WEBWhat US companies need to know about the EU’s CSRD. ESG reporting is evolving rapidly with the release of major proposals in the European Union, the United States and globally by the International Sustainability Standards Board. These proposals have the potential to affect companies worldwide, but perhaps the most immediate concern is the EU ...
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What Is the CSRD? | IBM
https://www.ibm.com/topics/csrd
WEBMar 20, 2024 · The CSRD is European Union (EU) legislation, effective from 5 January 2023, that requires EU businesses—including qualifying EU subsidiaries of non-EU companies—to disclose their environmental and social impacts, and how their environmental, social and governance (ESG) actions affect their business. The goal of …
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CSRD – A simple step-by-step guide | Deloitte UK
https://www2.deloitte.com/uk/en/blog/net-zero/2023/csrd-simple-step-by-step-guide.html
WEBJun 27, 2023 · With the European Union’s (EU) Corporate Sustainability Reporting Directive (CSRD) on the horizon, companies must consider how the directive will apply to them and question the relevant timelines, scope, and reporting requirements.
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Sustainable economy: Parliament adopts new reporting rules for
https://www.europarl.europa.eu/news/en/press-room/20221107IPR49611/sustainable-economy-parliament-adopts-new-reporting-rules-for-multinationals
WEBNov 10, 2022 · The CSRD introduces more detailed reporting requirements on companies’ impact on the environment, human rights and social standards, based on common criteria in line with EU’s climate goals. The Commission will …
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Corporate Sustainability Reporting Directive | PwC
https://www.pwc.com/gx/en/issues/esg/corporate-sustainability-reporting-directive.html
WEBThe CSRD requirements are defined by the European Sustainability Reporting Standards, or ESRS. The process for successful value creation and compliant CSRD reporting can be achieved in three steps. A clear scope of reporting and timing of applications. A materiality assessment, the assessment of what's important to sustainable development.
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