Sustainability statement: Difference between revisions
From ACT Wiki
Jump to navigationJump to search
(Create page - source - EC.) |
(No difference)
|
Revision as of 13:31, 5 June 2024
1. Financial reporting - risk management - ESG - sustainability reporting - European Sustainability Reporting Standards (ESRS).
In the context of sustainability reporting, European Sustainability Reporting Standards (ESRS) define a sustainability statement as the dedicated section of an undertaking’s management report where the information about sustainability matters is presented.
- (Source - Annex 2 - abbreviations and definitions - supplementing Directive 2013/34/EU of the European Parliament and of the Council as regards sustainability reporting standards - European Commission.)
2. Sustainability reporting - risk management.
More broadly, any similar statement in other contexts.
See also
- Assurance
- Audit
- Double materiality
- Double materiality assessment
- Downstream
- ESG
- European Commission
- European Financial Reporting Advisory Group (EFRAG)
- European Sustainability Reporting Standards (ESRS)
- Financial materiality
- Financial reporting
- Guidance
- Guide to risk management
- Immaterial
- Impact
- Material
- Material by nature
- Materialistic
- Materiality
- Materiality assessment
- Risk
- Risk management
- Sustainability matters
- Sustainability reporting
- Sustainability statement
- Upstream
- Value chain