Centro de Documentacion de Fundación MAPFRE - Non-mandatory illustrative guidance : draft amended ESRS

Publicación: Brussels : European Financial Reporting Advisory Group, 2025Descripción física: 66 p.Notas: Sumario: The document provides practical examples and clarifications to support the application of the revised European Sustainability Reporting Standards (ESRS). It explains how companies can structure sustainability statements, apply double materiality, and link disclosures to financial reporting. The guidance covers general requirements and detailed topics across environmental (climate change, pollution, water, biodiversity, resource use), social (own workforce, value chain workers, affected communities, consumers), and governance (business conduct) standards. It includes illustrative approaches for policies, actions, targets, and metrics, as well as examples for scenario analysis, stakeholder engagement, and risk management. While non-binding, the document aims to enhance consistency, transparency, and comparability in sustainability reporting under the ESRS frameworkContiene: Amended ESRS 1 General Requirements -- Environmental Standards -- Social Standards -- Governance Standards -- Flowchart for Determining Disclosures under the ESRS -- Example of Structure of the ESRS Sustainability Statement -- Example of Incorporation by Reference -- Amended ESRS 2 General Disclosures -- Amended ESRS E1 Climate Change -- Amended ESRS E2 Pollution -- Amended ESRS E3 Water -- Amended ESRS E4 Biodiversity and Ecosystems -- Amended ESRS E5 Resource Use and Circular Economy -- Amended ESRS S1 Own Workforce -- Amended ESRS S2 Workers in the Value Chain -- Amended ESRS S3 Affected Communities -- Amended ESRS S4 Consumers and End-Users -- Amended ESRS G1Registros relacionados: Documento relacionado: European Financial Reporting Advisory Group. Basis for conclusions : draft amended ESRS. - Brussels : European Financial Reporting Advisory Group, 2025Materia / lugar / evento: Normativa comunitaria Finanzas Requerimientos financieros Informes financieros Gerencia de riesgos Sostenibilidad Criterios ESG Otros autores: European Financial Reporting Advisory Group
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