Gaois

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  1. ENVIRONMENT|environmental policy|climate change policy · ECONOMICS|economic policy|economic policy|development policy|sustainable development

    #691217

    IATE #3650048
    caighdeán deonach um thuairisciú inbhuanaitheachta le haghaidh FBManna Reference "Moladh (AE) 2024/2002 ón gCoimisiún an 24 Iúil 2024 lena leagtar síos treoirlínte maidir le léirmhíniú Airteagal 11 de Threoir (AE) 2023/1791 ó Pharlaimint na hEorpa agus ón gComhairle a mhéid a bhaineann le córais bainistíochta fuinnimh agus iniúchtaí fuinnimh (tugadh fógra faoi le doiciméad C(2024) 5155)"
    ga
    caighdeán tuairiscithe inbhuanaitheachta deonach le haghaidh FBManna Reference Téarmeolaithe COM-GA
    ga
    caighdeán TD-FBM Reference Téarmeolaithe COM-GA; arna bhunú ar 'caighdeán le haghaidh tuairisciú deonach, le haghaidh FBManna'
    ga
    Definition "caighdeán tuairiscithe inbhuanaitheachta arna fhorbairt ag an nGrúpa Comhairleach Eorpach um Thuairisciú Airgeadais le haghaidh FBManna neamhliostaithe nach bhfuil faoi réir córas tuairiscithe éigeantach, a chuireann creat simplí caighdeánaithe ar fáil a fhágann gur lú an t-ualach iliarratacha neamhchomhordaithe a fhaigheann na FBManna sin ó iasachtóirí, ó infheisteoirí agus ó ghnóthais mhóra i dtaca le sonraí comhshaoil, sóisialta agus rialachais" Reference "Téarmeolaithe COM-GA; arna bhunú ar:- COM-Comhordú téarmeolaíochta agus COM-EN, agus- An Grúpa Comhairleach Eorpach um Thuairisciú Airgeadais > Voluntary Reporting Standards for SMEs (VSME) (3.4.2025)"
    voluntary sustainability reporting standard for SMEs | VSME standard | VSME
    en
    Definition "sustainability reporting standard developed by EFRAG for non-listed SMEs that are not subject to mandatory reporting, providing a simple and standardised framework that reduces the burden of receiving multiple uncoordinated requests from lenders, investors, and large undertakings for environmental, social and governance data" Reference "COM-Terminology Coordination and COM-EN, based on:- EFRAG Voluntary Sustainability Reporting Standard for non-listed SMEs (VSME) (14.3.2025), EFRAG, 2024, p. 4.- EFRAG > Voluntary reporting standard for SMEs (VSME) (14.3.2025)"