Implementation of the CSRD : first year lessons from risk managers' perspective
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| Tag | 1 | 2 | Valor |
|---|---|---|---|
| LDR | 00000cam a22000004b 4500 | ||
| 001 | MAP20250018082 | ||
| 003 | MAP | ||
| 005 | 20251120115504.0 | ||
| 008 | 240628s2025 bel|||| ||| ||eng d | ||
| 040 | $aMAP$bspa$dMAP | ||
| 084 | $a7 | ||
| 110 | 2 | $0MAPA20080471415$aFederation of European Risk Management Associations | |
| 245 | 1 | 0 | $aImplementation of the CSRD$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 | ||
| 505 | 0 | $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 | |
| 710 | 0 | $0MAPA20080433390$aFERMA | |
| 856 | $uhttps://ferma.eu/ferma-report-enterprise-risk-management-frameworks-key-to-meeting-csrd-reporting-requirements/ |