The World Economic Forum’s 54th annual meeting, scheduled for January 15-19, 2024, in Davos, Switzerland, promises to be a significant event with a diverse group of delegates from global business, government, civil society, media, and academia. The meeting will focus on addressing the world’s most pressing issues and setting priorities…
December 22, 2023 EFRAG (The European Financial Reporting Advisory Group) has issued its draft EFRAG IG 1 Materiality Assessment Implementation Guidance for stakeholders feedback by 02 February 2024. The document provides guidance for companies on implementing materiality assessment under the European Sustainability Reporting Standards (ESRS). It outlines the double materiality…
December 22, 2023 EFRAG (The European Financial Reporting Advisory Group) has issued its draft EFRAG IG2: “Value Chain Implementation Guidance” for stakeholders feedback by 02 February 2024. The document provides detailed implementation guidance on value chain (VC) for companies under the European Sustainability Reporting Standards (ESRS). It outlines the importance…
Global Reporting Initiative (GRI) and The European Financial Reporting Advisory Group (EFRAG) signed a new Memorandum of Understanding (MoU) which substantiates the benefits of the alignment achieved between the European Sustainability Reporting Standards (ESRS) and the GRI Standards. This [draft] Index is a mapping tool that helps entities understand the…
We are delighted to share on our website the Consumer Footprint Calculator, which was developed by JRC. The Consumer Footprint Calculator is to provide detailed information on the environmental impact of consumption patterns to citizens as the basis to identify sustainable actions towards reducing their contribution to the environmental impact…
The Commission has adopted the European Sustainability Reporting Standards (ESRS), supplementing Directive 2013/34/EU of the European Parliament and of the Council as regards sustainability reporting standards, for use by all companies subject to the Corporate Sustainability Reporting Directive (CSRD). This delegated act is based on Article 29b(1), first subparagraph, of…
31 luglio 2023. La Commissione ha adottato i principi europei di rendicontazione della sostenibilità (ESRS), che integrano la direttiva 2013/34/UE del Parlamento europeo e del Consiglio per quanto riguarda i principi di rendicontazione della sostenibilità, per l'uso da parte di tutte le società soggette alla direttiva sulla rendicontazione della sostenibilità delle imprese (CSRD). Questo atto delegato si basa sull'articolo 29 ter, paragrafo 1, della...
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