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

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<rdf:Description>
<dc:creator>Federation of European Risk Management Associations</dc:creator>
<dc:creator>FERMA</dc:creator>
<dc:date>2025</dc:date>
<dc:description xml:lang="es">En portada: FERMA, Protiviti</dc:description>
<dc:description xml:lang="es">Sumario: 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 compliance</dc:description>
<dc:identifier>https://documentacion.fundacionmapfre.org/documentacion/publico/es/bib/188763.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">Cambio climático</dc:subject>
<dc:subject xml:lang="es">Medios digitales</dc:subject>
<dc:subject xml:lang="es">Directiva CSRD</dc:subject>
<dc:subject xml:lang="es">Unión Europea</dc:subject>
<dc:type xml:lang="es">Libros</dc:type>
<dc:title xml:lang="es">Implementation of the CSRD : first year lessons from risk managers' perspective</dc:title>
<dc:format xml:lang="es">16 p. </dc:format>
<dc:coverage xml:lang="es">Unión Europea</dc:coverage>
<dc:description xml:lang="es">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 development</dc:description>
</rdf:Description>
</rdf:RDF>