Sustainability matters

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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

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