Sustainability matters: Difference between revisions
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(Create page - sources - EC - https://data.consilium.europa.eu/doc/document/ST-12481-2023-ADD-2/en/pdf and https://www.eumonitor.eu/9353000/1/j4nvk6yhcbpeywk_j9vvik7m1c3gyxp/vl4abdbnacy9#) |
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*Anti‐bribery matters. | *Anti‐bribery matters. | ||
''(Sources - 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; and EU Regulation 2019/2088 - Sustainability‐related disclosures in the financial services sector.)'' | |||
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== See also == | == See also == | ||
* [[Bribery]] | |||
* [[Corruption]] | |||
* [[Double materiality]] | * [[Double materiality]] | ||
* [[Employee]] | |||
* [[Environmental concerns]] | |||
* [[ESG]] | * [[ESG]] | ||
* [[European Commission]] | * [[European Commission]] | ||
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* [[Financial materiality]] | * [[Financial materiality]] | ||
* [[Financial reporting]] | * [[Financial reporting]] | ||
* [[Financial services]] | |||
* [[Governance]] | |||
* [[Guidance]] | * [[Guidance]] | ||
* [[Human rights]] | |||
* [[Impact]] | * [[Impact]] | ||
* [[Impact materiality]] | * [[Impact materiality]] | ||
| Line 43: | Line 51: | ||
* [[Risk]] | * [[Risk]] | ||
* [[Risk management]] | * [[Risk management]] | ||
* [[Social concerns]] | |||
* [[Sustainability]] | * [[Sustainability]] | ||
* [[Sustainability reporting]] | * [[Sustainability reporting]] | ||
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*[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] | ||
*[https://www.eumonitor.eu/9353000/1/j4nvk6yhcbpeywk_j9vvik7m1c3gyxp/vl4abdbnacy9# EU Regulation 2019/2088 - Sustainability‐related disclosures in the financial services sector] | *[https://www.eumonitor.eu/9353000/1/j4nvk6yhcbpeywk_j9vvik7m1c3gyxp/vl4abdbnacy9# EU Regulation 2019/2088 - Sustainability‐related disclosures in the financial services sector] | ||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
Latest revision as of 13:55, 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 sustainability matters to include:
- Environmental concerns
- Social concerns
- Human rights
- Governance factors and
- Sustainability factors
In turn, sustainability factors include:
- Environmental matters
- Social matters
- Employee matters
- Respect for human rights
- Anti‐corruption matters and
- Anti‐bribery matters.
(Sources - 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; and EU Regulation 2019/2088 - Sustainability‐related disclosures in the financial services sector.)
2. Sustainability reporting - risk management.
More generally, any categorisation in other contexts, whether defined more broadly or more narrowly.
See also
- Bribery
- Corruption
- Double materiality
- Employee
- Environmental concerns
- ESG
- European Commission
- European Financial Reporting Advisory Group (EFRAG)
- European Sustainability Reporting Standards (ESRS)
- Financial materiality
- Financial reporting
- Financial services
- Governance
- Guidance
- Human rights
- Impact
- Impact materiality
- Material
- Materiality
- Materiality assessment
- Risk
- Risk management
- Social concerns
- Sustainability
- Sustainability reporting
- Sustainability statement
Other resources
- 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
- EFRAG Implementation Guidance - Materiality Assessment
- EU Regulation 2019/2088 - Sustainability‐related disclosures in the financial services sector
