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.
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.
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)