Sustainability statement: Difference between revisions
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== See also == | == See also == | ||
* [[Double materiality]] | * [[Double materiality]] | ||
* [[ESG]] | * [[ESG]] | ||
* [[European Commission]] | * [[European Commission]] | ||
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* [[Financial reporting]] | * [[Financial reporting]] | ||
* [[Guidance]] | * [[Guidance]] | ||
* [[Impact]] | * [[Impact]] | ||
* [[Impact materiality]] | |||
* [[Material]] | * [[Material]] | ||
* [[Materiality]] | * [[Materiality]] | ||
* [[Materiality assessment]] | * [[Materiality assessment]] | ||
* [[Risk]] | * [[Risk]] | ||
* [[Risk management]] | * [[Risk management]] | ||
* [[Sustainability factors]] | |||
* [[Sustainability matters]] | * [[Sustainability matters]] | ||
* [[Sustainability reporting]] | * [[Sustainability reporting]] | ||
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*[https://data.consilium.europa.eu/doc/document/ST-12481-2023-ADD-2/en/pdf 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] | *[https://data.consilium.europa.eu/doc/document/ST-12481-2023-ADD-2/en/pdf 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] | ||
*[https://www.efrag.org/Assets/Download?assetUrl=/sites/webpublishing/SiteAssets/IG+1+Materiality+Assessment_final.pdf EFRAG Implementation Guidance - Materiality Assessment] | *[https://www.efrag.org/Assets/Download?assetUrl=/sites/webpublishing/SiteAssets/IG+1+Materiality+Assessment_final.pdf EFRAG Implementation Guidance - Materiality Assessment] | ||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
Revision as of 13:35, 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
- Double materiality
- ESG
- European Commission
- European Financial Reporting Advisory Group (EFRAG)
- European Sustainability Reporting Standards (ESRS)
- Financial materiality
- Financial reporting
- Guidance
- Impact
- Impact materiality
- Material
- Materiality
- Materiality assessment
- Risk
- Risk management
- Sustainability factors
- Sustainability matters
- Sustainability reporting
