#2801764
De réir Threoir (AE) 2022/2464 agus a cur chun feidhme (An Treoir maidir le Tuairisciú Inbhuanaitheachta Corparáideach).
As per Directive (EU) 2022/2464 and its implementation (Corporate Sustainability Reporting Directive).
De réir Threoir (AE) 2022/2464 agus a cur chun feidhme (An Treoir maidir le Tuairisciú Inbhuanaitheachta Corparáideach).
As per Directive (EU) 2022/2464 and its implementation (Corporate Sustainability Reporting Directive).
Is féidir le gnóthais leas a bhaint as caighdeáin agus treoraíocht atá ar fáil faoi Threoir (AE) 2022/2464 agus as a cur chun feidhme chun na críche sin (an Treoir maidir le Tuairisciú Inbhuanaitheachta Corparáideach, ‘TTIC’).
Undertakings can draw on standards and guidance available under Directive (EU) 2022/2464 and its implementation for this purpose (Corporate Sustainability Reporting Directive).
Breithnigh arbh inmholta nochtaí corparáideacha a úsáid faoin Treoir maidir le Tuairisciú Inbhuanaitheachta Corparáideach chun gnóthais a bhfuil cuspóirí agus riachtanais shonracha ach um an aistriú a roghnú:
Consider using corporate disclosures under the Corporate Sustainability Reporting Directive to select undertakings with specific transition objectives and needs:
Féadtar EMAS a úsáid chun caighdeáin tuairiscithe saorálacha a chomhlíonadh, amhail na cinn sin ón Tionscnamh Domhanda um Thuairisciú nó chun ceanglais dlí a chomhlíonadh, amhail na cinn sa Treoir Eorpach maidir le Tuairisciú Inbhuanaitheachta Corparáideach.
EMAS can be used to meet voluntary reporting standards, such as those from the Global Reporting Initiative or legal requirements, such as those of the European Corporate Sustainability Reporting Directive.
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)
Tacaíonn EMAS le comhlíontacht chomhshaoil trí, mar shampla, na ceanglais tuairiscithe a chomhlíonadh maidir le gníomhartha dlí, amhail an Treoir maidir le hAstaíochtaí Tionsclaíocha, an Treoir maidir le Tuairisciú Inbhuanaitheachta Corparáideach nó chun tacú le cuideachtaí dícheall cuí ó thaobh an chomhshaoil de a dhéanamh faoin Treoir i dtaca le Dícheall Cuí maidir le hInbhuanaitheacht Chorparáideach atá le teacht.
EMAS supports environmental compliance by, for instance, meeting the reporting requirements for legal acts such as the Industrial Emission Directive, the Corporate Sustainability Reporting Directive or to support companies in carrying out environmental due diligence under the upcoming the Corporate Sustainability Due Diligence Directive.
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.