Caithfidh cuideachtaí atá faoi réir CSRD tuairisciú i gcomhréir leis na Caighdeáin Eorpacha Tuairiscithe Inbhuanaitheachta (ESRS), an fhaisnéis sin a áireamh ina dtuarascálacha bainistíochta, agus iniúchadh seachtrach a fháil di.
Companies subject to the CSRD will have to report in accordance with European Sustainability Reporting Standards (ESRS), include this information in their management reports, and have it externally audited.
RES 3.2.: An líon dréacht-Chaighdeán EorpachaTuairiscithe Inbhuanaitheachta (ESRS) arna n-ullmhú ag an nGrúpa Comhairleach Eorpach um Thuairisciú Airgeadais (EFRAG), agus an cumhdach a bhaineann leo, i gcomhréir le sainordú na Treorach maidir le Tuairisciú Inbhuanaitheachta Corparáideach (CSRD)
RES 3.2.: Number of draft European Sustainability Reporting Standards (ESRS) prepared by EFRAG and their coverage in line with the mandate of the Corporate Sustainability Reporting Directive (CSRD)
Breithnigh arbh inmholta úsáid a bhaint as na caighdeáin agus an treoraíocht faoi Threoir (AE) 2022/2464 agus a cur chun feidhme (TTIC), i gcás ina mbeadh a leithéidí ar fáil, chun breithniú a dhéanamh ar fheidhmíocht aeráide agus chomhshaoil gnóthais, ar a thúsphointe agus ar a chonair aistrithe aonair, chun nochtaí maidir le spriocanna um aistriú, pleananna um aistriú agus sonraí tuairiscithe airgeadais a chomhlánú.
Consider using the standards and guidance under Directive (EU) 2022/2464 and its implementation (CSRD), where available, to consider an undertaking’s climate and environmental performance, its starting point and individual transition path, to complement disclosures on transition targets, transition plans and financial reporting data.
Leis an Treoir maidir le Tuairisciú Inbhuanaitheachta Corparáideach (CSRD – Treoir (AE) 2022/2464), nuachóirítear agus láidrítear na rialacha maidir leis an tuairisciú a dhéanann cuideachtaí móra agus fiontair bheaga agus mheánmhéide liostaithe ar fhaisnéis shóisialta agus chomhshaoil.
The Corporate Sustainability Reporting Directive (CSRD – Directive (EU) 2022/2464) modernises and strengthens the rules for the reporting of social and environmental information by large companies and listed small and medium-sized enterprises.