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ECONOMICS|economic policy|economic policy|development policy|sustainable development · FINANCE|financing and investment|investment|investment policy
an Treoir maidir le Tuairisciú Inbhuanaitheachta Corparáideach Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
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Richtlinie über die Nachhaltigkeitsberichterstattung von Unternehmen | CSRD
de
CSRD | Corporate Sustainability Reporting Directive
en
Sainmhíniú proposed directive that would extend the scope of the existing sustainability reporting requirements of the Non-Financial Reporting Directive to increase transparency, comparability and consistency Tagairt COM-EN and COM-Terminology Coordination, based on:Commission staff working document — Impact assessment report accompanying the document Commission Delegated Regulation (EU) .../... supplementing Regulation (EU) 2020/852 by establishing the technical screening criteria for determining the conditions under which an economic activity qualifies as contributing substantially to climate change mitigation or climate change adaptation and for determining whether that economic activity causes no significant harm to any of the other environmental objectives
Nóta The full title of the legislative proposal is: Proposal for a Directive of the European Parliament and of the Council amending Directive 2013/34/EU, Directive 2004/109/EC, Directive 2006/43/EC and Regulation (EU) No 537/2014, as regards corporate sustainability reporting (COM/2021/189 final).The proposal extends the scope to all large companies and all companies listed on regulated markets (except listed micro-enterprises); requires the audit (assurance) of reported information; introduces more detailed reporting requirements, and a requirement to report according to mandatory EU sustainability reporting standards and requires companies to digitally ‘tag’ the reported information, so it is machine readable and feeds into the European single access point envisaged in the capital markets union action plan.
directive sur la publication d’informations en matière de durabilité par les entreprises | CSRD
fr
Sainmhíniú titre abrégé de la proposition de directive présentée par la Commission européenne en avril 2021 afin d'étendre le champ d'application des obligations de déclaration existantes de la directive sur la publication d’informations non financières Tagairt COM-FR, d'après: COMMUNICATION DE LA COMMISSION AU PARLEMENT EUROPÉEN, AU CONSEIL, AU COMITÉ ÉCONOMIQUE ET SOCIAL EUROPÉEN ET AU COMITÉ DES RÉGIONS Taxinomie de l’UE, publication d’informations en matière de durabilité par les entreprises, préférences en matière de durabilité et devoirs fiduciaires: orienter la finance dans le sens du pacte vert pour l’Europe
Nóta Le titre complet de la proposition législative est: Proposition de DIRECTIVE DU PARLEMENT EUROPÉEN ET DU CONSEIL modifiant les directives 2013/34/UE, 2004/109/CE et 2006/43/CE ainsi que le règlement (UE) nº 537/2014 en ce qui concerne la publication d’informations en matière de durabilité par les entreprises