ESG Webcast Episode #4: ESG Reporting - CSRD & ESRS
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- āđāļāļĒāđāļāļĢāđāđāļĄāļ·āđāļ 28 āļĄāļī.āļĒ. 2024
- ESG Reporting - CSRD & ESRS
ð ESG reporting is not just a passing trend. It's a strategic move that significantly impacts your company's financial performance, reputation, and long-term sustainability. But how are CSRD (Corporate Sustainability Reporting Directive) and ESRS (European Single Electronic Format) impacting ESG reporting and sustainability disclosure?
Watch our ESG-Webcast #4 and expand your knowledge on the following topics:
â Corporate Sustainability Reporting Directive (CSRD)
â Mandatory sustainability reporting
â European Sustainability Reporting Standards (ESRS)
â Mandatory disclosures according to ESRS
â Materiality assessment according to ESRS
ðOn 09 June 2023, the European Commission published a draft delegated regulation of the ESRS. Feedback on this can be submitted until 07 July.
ec.europa.eu/info/law/better-...
Thank you very much for this very informative and detailed video.
Thank you!
You are so smart ðŪ
Thank you!
Materiality assessment is mandatory for all standards other than ESRS E2. For instance, S1-1 until S1-9 (after the announced updates) :)
With regard to ESRS 1 âMateriality assessment is the starting point for sustainability reporting under ESRSâ. ,,Performing a materiality assessment (see sections 3.4 Impact materiality and 3.5 Financial materiality) is necessary for the undertaking to identify the material impacts, risks and opportunities to be reported.â(ESRS 1). Materiality assessment is mandatory and necessary to identify the material topics and ESRS Standards that must be reported on.