什么是CSRD ?我们如何提供帮助?

We take you through the Corporate Sustainability Reporting Directive (CSRD) and our new suite of services.

什么是CSRD?

《全球彩票app》已于一月五日生效, 2023, to modernize and strengthen the rules concerning the social and environmental information that organizations must report. A broader set of large companies and listed small to medium-sized enterprises (SMEs) will now be required to report on sustainability.

公务员事务局将:

• Unite financial data, environmental, social and governance (ESG) information and assurance
• 取代非财务报告指令(NFRD)
• 提高可持续性信息的一致性和质量 
• 概述ESG报告要求
• 建立非财务数据报告的共享框架
• Expand upon the NFRD concerning who needs to report and what needs to be reported
• 执行严格、稳健和标准化的报告
• Accelerate responsible change and create transparency across all sectors by standardizing the disclosure, 可持续发展指标的报告和保证

CSRD为什么会出现?

The EU has long believed that investors and consumers are entitled to understand the ESG impact of organizations in a clear, 容易比较的方式.

ESG报告经常遗漏关键信息, 使用令人困惑的指标，关注不同的方面, making it difficult to trust the data or benchmark organizations against one another. 这影响了可持续投资，而可持续投资是欧盟的重点之一.

其根源在于欧盟的绿色协议, CSRD是NFRD的进化结果, improving and widening the reporting requirements so that they apply to more organizations.

CSRD适用于谁?

The directive is estimated to increase the number of organizations affected from around 11,000 to 50,000.

For EU-based organizations and non-EU organizations with EU-based subsidiaries or securities on EU-regulated markets, 通往更可持续做法的道路将是不可避免的.

以及目前在NFRD范围内的组织, CSRD会影响所有以欧盟为基地的机构:

• 净营业额达4000万欧元或以上
• 资产至少2000万欧元
• 250人或以上

Every listed organization will also be affected, except micro-enterprises at first. The first companies will have to apply the new rules in the 2024 financial year, 查看2025年出版的报告.

CSRD对组织意味着什么?

组织将面临这些事实:

• CSRD将消除所有歧义
• ESG将成为年度报告流程的一部分
• Sustainability information will sit alongside its financial counterpart
• ESG information will be treated with the same rigor and suspicion as financial information
• 需要收集的数据量将显著增加
• The number of people involved in the integrated reporting process will significantly increase
• 可持续发展信息将得到更严格的审核

必须报告的内容?

The European Sustainability Reporting Standards (ESRS) set out the requirements for companies to report on sustainability-related impacts, 《全球彩票app》下的机遇和风险.

机构必须披露以下信息:

• 治理:过程, 用于监视和管理影响的控制和程序, 风险与机遇
• Strategy: how the organization’s strategy and business model(s) interact with its material impacts, 风险与机遇, 包括解决这些问题的策略
• 影响, 风险和机会管理:影响的过程, 识别风险和机会, 通过政策和行动进行评估和管理
• 度量标准和目标:组织如何度量其绩效, 包括朝着它设定的目标取得的进展

报告要求包括什么?

双重重要性

这主要集中在两个方面，是遵守csr的基础:

1. The organization’s impact on the environment and people (inside-out position)
2. Sustainability-related developments and events that create 风险与机遇 for the organization (outside-in position)

根据CSRD, organizations must disclose their impacts on the above and how they could affect the organization going forward.

The organization must undertake a double materiality assessment to identify which sustainability aspects are most material to the business and its stakeholders. 这个评估:

• 确定可持续发展报告的范围
• Enables efficient allocation of the resources needed for CSRD compliance
• 为制定公司战略提供必要的见解

在双重物质性下, a sustainability topic can be material for an organization when it meets impact materiality and/or financial materiality criteria, 因此使用" double ".

尽管CSRD对此有指导方针, 组织必须确定一个主题是否具有实质性, 无论哪种选择都必须得到证实. 评估哪些主题是相关的/材料, 因此, 纳入可持续发展报告, 是实现CSRD合规的关键早期步骤吗. 我们的CSRD双重重要性全球彩票app将为您提供支持.

评估的结果将决定采用何种报告标准, disclosures and data points should be included in the organization’s sustainability reports, 这一点可以忽略不计.

A double materiality-led report and strategy enhance transparency and decision-making, and ensure that time and resources are focused on the topics that matter most to the organization, 利益相关者与社会.

Our global network of CSRD experts can support you every step of the way.

向后和前瞻性分析

组织必须提供回顾性和前瞻性的分析. 这意味着共享定量和定性信息.

对气候相关信息披露制定更严格的规定

CSRD将要求披露第3类排放, indirect carbon dioxide emissions produced by all organizations throughout the supply chain connected to the original organization.

执行审计

第一次, all sustainability information in a report must be audited to verify accuracy before publication. 我们的CSRD保证全球彩票app可以支持这一点.

《全球彩票app》如何与其他法例配合?

该指令将纳入现有的欧盟法规，特别是:

• 可持续财务披露规例(SFDR), which sets out ESG disclosure obligations for financial market participants
• EU Taxonomy, a classification system of environmentally sustainable economic activities

三方将共同努力促进可持续投资. 这样做的目的是使需求一致, helping to reduce complexity and avoid duplicating reporting requirements.

主要的挑战是什么?

因为CSRD比NFRD更详细, organizations will need to collect vast amounts of accurate and verifiable data.

Organizations already reporting under the NFRD face a learning curve while those needing to produce their first ESG report under the CSRD have a greater challenge.

《全球彩票app》也将被纳入整个欧盟的国家法律. 这取决于各个国家执行该指令的严格程度, 不遵守规定可能会受到处罚或起诉.

SGS如何提供帮助??

30多年来一直是可持续发展的领导者, 无论你的CSRD之旅在哪里，我们都会支持你.

我们的专家积极参与国际标准的制定, 框架, 计划及规例, 包括联合国可持续发展目标(SDGs), 联合国负责任银行保证原则(PRB)和CSRD, 所以我们是你完美的合作伙伴, 你需要什么都行.

我们的全球彩票app:

• CSRD advisory: get expert advice and support at every step of your CSRD journey
• CSRD training: understand and enhance your CSRD journey with expert-led training and resources
• CSRD double materiality: understand and successfully navigate CSRD-related double materiality
• CSRD gap analysis: identify your CSRD-related strengths and weaknesses with SGS gap expertise
• CSRD assurance: demonstrate your CSRD compliance and reporting accurately and consistently with SGS assurance

无论你的CSRD成熟度如何, we will consider the timeline and resources needed to achieve your goals, 包括最高质量的披露和报告.

欲了解更多信息，请访问我们的 CSRD全球彩票app 网页或与您当地的SGS代表联系.

如欲查询更多资料，请联络:

杰森·赫伯特
市场营销副经理
知识
t: +44 7912426878