Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS)

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<rdf:Description>
<dc:creator>FERMA</dc:creator>
<dc:date>2024</dc:date>
<dc:description xml:lang="es">Sumario: This new Directive introduces a requirement for in-scope organisations to take a view over the short, medium, and long-term. It also goes beyond performance reporting and introduces disclosure obligations on governance, strategies and objectives to advance more sustainable business models. Specifically, companies will be required to provide information on the management of impacts, risks, and opportunities (IROs) related to sustainability matters relevant to their business and value chain. With the introduction of the CSRD, risk management emerges as a newfound focus area for sustainability reporting. This increased scrutiny is, in part, the result of increasing investor awareness of the financial impacts linked to sustainability-related risks</dc:description>
<dc:identifier>https://documentacion.fundacionmapfre.org/documentacion/publico/es/bib/186330.do</dc:identifier>
<dc:language>eng</dc:language>
<dc:publisher>Federation of European Risk Management Associations</dc:publisher>
<dc:rights xml:lang="es">InC - http://rightsstatements.org/vocab/InC/1.0/</dc:rights>
<dc:subject xml:lang="es">Gerencia de riesgos</dc:subject>
<dc:subject xml:lang="es">Normativa europea</dc:subject>
<dc:subject xml:lang="es">Organizaciones</dc:subject>
<dc:subject xml:lang="es">Sostenibilidad</dc:subject>
<dc:subject xml:lang="es">Responsabilidad social corporativa</dc:subject>
<dc:subject xml:lang="es">Prevención de riesgos</dc:subject>
<dc:subject xml:lang="es">Cadena del valor</dc:subject>
<dc:subject xml:lang="es">Informes corporativos</dc:subject>
<dc:subject xml:lang="es">Unión Europea</dc:subject>
<dc:type xml:lang="es">Libros</dc:type>
<dc:title xml:lang="es">Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS)</dc:title>
<dc:format xml:lang="es">16 p. </dc:format>
<dc:coverage xml:lang="es">Unión Europea</dc:coverage>
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