abusesaffiliationarrow-downarrow-leftarrow-rightarrow-upattack-typeburgerchevron-downchevron-leftchevron-rightchevron-upClock iconclosedeletedevelopment-povertydiscriminationdollardownloademailenvironmentexternal-linkfacebookfiltergenderglobegroupshealthC4067174-3DD9-4B9E-AD64-284FDAAE6338@1xinformation-outlineinformationinstagraminvestment-trade-globalisationissueslabourlanguagesShapeCombined Shapeline, chart, up, arrow, graphLinkedInlocationmap-pinminusnewsorganisationotheroverviewpluspreviewArtboard 185profilerefreshIconnewssearchsecurityPathStock downStock steadyStock uptagticktooltiptwitteruniversalityweb

这页面没有简体中文版本,现以English显示

报告

2024年11月14日

作者:
Daniel Torán, David Němeček, Filip Gregor, Julia Otten, Louis Establet, Lorena Bisignano, Sarah Chenoun and Susanna Arús, all frank bold

EU: Frank Bold publishes report on 'Preparation for implementation of the EU Sustainability Reporting Standards'

Photo by chuttersnap on Unsplash

"Research: Are Businesses Embracing the ESRS and How Can Policymakers Avoid Creating Legal Uncertainty Around its Application," 14 November 2024

Following the EU Corporate Sustainability Reporting Directive (CSRD), large companies will start to report in accordance with the first set of sector-agnostic European Sustainability Reporting Standards (ESRS) in 2025.

This legal framework was adopted to enhance and modernise companies reporting on sustainability matters, with the objective of addressing a market failure in providing relevant, comparable and decision-useful sustainability information.

We assessed the presence and quality of key disclosures according to the requirements and expectations of the EU Sustainability Reporting Standards on: 

  • Double materiality assessment (process and outcomes)
  • Climate-related disclosures and Transition Plans (connection to commitments,completeness and quality of disclosures)
  • Sustainability due diligence (connection with double materiality assessment, governance and stakeholder engagement)
  • Biodiversity (consideration in double materiality assessment, specific impact and metrics)

We examined sustainability statements of 100 influential EU companies in top 5 high-impacts sectors prioritised for the development of EU sector standards: Textiles, Finance, Road Transportation, Energy, Food & Beverage.

For whom is this analysis?

The evidence and recommendations drawn from this research aims to support

  • Companies in their understanding and implementation of the ESRS
  • Auditors and supervisory authorities’ engagement with preparers
  • Policy-makers in supporting a pragmatic and common sense application of the EU rules and standards 

Why download this analysis?

  • Gain insights into current and emerging practices in companies’ sustainability disclosures according to the ESRS
  • Explore our  practical recommendations to prevent  overcompliance or “box-ticking” approaches that distract companies from essential and material information
  • Access our targeted  proposals to support implementation and consider simplification measures

Find out more during the launch webinar on 19 November 2024

时间线

隐私资讯

本网站使用 cookie 和其他网络存储技术。您可以在下方设置您的隐私选项。您所作的更改将立即生效。

有关我们使用网络存储的更多信息,请参阅我们的 数据使用和 Cookie 政策

Strictly necessary storage

ON
OFF

Necessary storage enables core site functionality. This site cannot function without it, so it can only be disabled by changing settings in your browser.

分析 cookie

ON
OFF

您浏览本网页时我们将以Google Analytics收集信息。接受此cookie将有助我们理解您的浏览资讯,并协助我们改善呈现资讯的方法。所有分析资讯都以匿名方式收集,我们并不能用相关资讯得到您的个人信息。谷歌在所有主要浏览器中都提供退出Google Analytics的添加应用程式。

市场营销cookies

ON
OFF

我们从第三方网站获得企业责任资讯,当中包括社交媒体和搜寻引擎。这些cookie协助我们理解相关浏览数据。

您在此网站上的隐私选项

本网站使用cookie和其他网络存储技术来增强您在必要核心功能之外的体验。