Centro de Documentacion de Fundación MAPFRE - Implementation of the CSRD : first year lessons from risk managers' perspective

Publicación: Brussels : Federation of European Risk Management Associations, 2024Descripción física: 16 p. Notas: En portada: FERMA, ProtivitiSumario: The document provides a comprehensive analysis of the first year of implementation of the Corporate Sustainability Reporting Directive (CSRD) from the perspective of risk managers. It explores how companies approached key requirements such as the double materiality assessment, climate change risk evaluation, and the establishment of internal control systems for sustainability reporting. The report highlights common practices, major challengessuch as aligning risk management with sustainability frameworks and quantifying long-term financial impactsand identifies opportunities for future development. It emphasizes the strategic role of risk managers in integrating sustainability into corporate governance and underscores the importance of structured methodologies, stakeholder engagement, and digital tools to enhance reporting quality and regulatory complianceContiene: Introducción -- Key analysis results -- Double materiality assessment -- Climate change risk assessment -- Internal control system on sustainability reporting -- Lessons learned and next steps -- Common practices -- Major challenges and areas for improvement -- Opportunities for future developmentMateria / lugar / evento: Gerencia de riesgos Normativa europea Organizaciones Sostenibilidad Responsabilidad social corporativa Prevención de riesgos Cadena del valor Informes corporativos Cambio climático Medios digitales Directiva CSRD Unión Europea Otros autores: FERMA
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Derechos: In Copyright (InC)

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