Sustainability statement: Difference between revisions
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== See also == | == See also == | ||
* [[Double materiality]] | * [[Double materiality]] | ||
* [[ | * [[Environmental, social and governance]] (ESG) | ||
* [[European Commission]] | * [[European Commission]] | ||
* [[European Financial Reporting Advisory Group]] (EFRAG) | * [[European Financial Reporting Advisory Group]] (EFRAG) | ||
| Line 27: | Line 27: | ||
* [[Risk]] | * [[Risk]] | ||
* [[Risk management]] | * [[Risk management]] | ||
* [[Sustainability matters]] | * [[Sustainability matters]] | ||
* [[Sustainability reporting]] | * [[Sustainability reporting]] | ||
Latest revision as of 14:08, 3 August 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
- Environmental, social and governance (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 matters
- Sustainability reporting
