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Implementation of the CSRD : first year lessons from risk managers' perspective

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040  ‎$a‎MAP‎$b‎spa‎$d‎MAP
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1102 ‎$0‎MAPA20080471415‎$a‎Federation of European Risk Management Associations
24510‎$a‎Implementation of the CSRD‎$b‎: first year lessons from risk managers' perspective
260  ‎$a‎Brussels‎$b‎Federation of European Risk Management Associations‎$c‎2024
300  ‎$a‎16 p.
500  ‎$a‎En portada: FERMA, Protiviti
5050 ‎$a‎Introducción -- 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 development
520  ‎$a‎The 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 compliance
650 4‎$0‎MAPA20080591182‎$a‎Gerencia de riesgos
650 4‎$0‎MAPA20080581497‎$a‎Normativa europea
650 4‎$0‎MAPA20080569815‎$a‎Organizaciones
650 4‎$0‎MAPA20080570736‎$a‎Sostenibilidad
650 4‎$0‎MAPA20080630485‎$a‎Responsabilidad social corporativa
650 4‎$0‎MAPA20080603038‎$a‎Prevención de riesgos
650 4‎$0‎MAPA20080574857‎$a‎Cadena del valor
650 4‎$0‎MAPA20230004111‎$a‎Informes corporativos
650 4‎$0‎MAPA20080574932‎$a‎Cambio climático
650 4‎$0‎MAPA20100037522‎$a‎Medios digitales
650  ‎$0‎MAPA20250005730‎$a‎Directiva CSRD
651 1‎$0‎MAPA20080640255‎$a‎Unión Europea
7100 ‎$0‎MAPA20080433390‎$a‎FERMA
856  ‎$u‎https://ferma.eu/ferma-report-enterprise-risk-management-frameworks-key-to-meeting-csrd-reporting-requirements/