CSRD – Sustain-Ability Media

Non-Financial Reporting Directive

Non-Financial Reporting Directive The Non-Financial Reporting Directive (NFRD) is an EU regulatory framework compelling over 11,000 companies to monitor and disclose their ESG performance. It applies to large entities with over 500 employees operating within the EU. Covered entities are required to include non-financial information in their annual reports, detailing their policies, risks, and outcomes…

European Sustainability Reporting Standards (ESRS)

European Sustainability Reporting Standards (ESRS) ESRS stands for the European Sustainability Reporting Standards (ESRS) to be used by all companies subject to the Corporate Sustainability Reporting Directive (CSRD). The standards cover the full range of environmental, social, and governance issues, including climate change, biodiversity and human rights. They provide information for investors to understand the…

Exclusion

Exclusion Exclusion refers to the action of prohibiting a company’s securities from being included in a portfolio due to unethical, harmful, or illegal business activities. ESG criteria are utilized to assess a company’s compliance with desired standards, and if found lacking, it may be excluded from investment consideration, thus restricting its access to capital. The…

UN Global Compact

UN Global Compact The UN Global Compact is the world’s largest corporate sustainability initiative, launched by the United Nations to encourage businesses worldwide to adopt sustainable and socially responsible policies. It is a framework for companies to align their operations with ten universally accepted principles in the areas of human rights, labor, environment, and anti-corruption. …

Sustainability Report

Sustainability Report A sustainability report is a formal document published by a company or organization that outlines its ESG performance. It provides transparency about the organization’s impact on critical areas such as resource use, emissions, waste management, labor practices, community engagement, and corporate governance. The report typically includes both qualitative and quantitative data, detailing efforts…

Investor Expectations

Investors are looking for companies that can deliver consistent returns while managing risks effectively, adhering to strong corporate governance, and being transparent in their operations.

Impact Materiality

Impact materiality is the aspect of double materiality that focuses on the impact that a company’s activities have on society and the environment. environment, society, and governance.

Global Reporting Initiative (GRI)

Global Reporting Initiative (GRI) The Global Reporting Initiative (GRI) is an international, independent organization that provides a standardized framework for companies and organizations to report on their environmental, social, and governance (ESG) impacts. The GRI Standards help organizations disclose information on issues such as resource use, emissions, labor practices, human rights, and corporate governance. By…

Financial Materiality

Financial Materiality Financial materiality is the aspect of Double Materiality that refers to the impact that ESG issues can have on a company’s financial performance. For example, how climate change, workforce management, or a company’s governance practices can influence its revenues, costs, asset value, and reputation. This is the traditional perspective of materiality in which…

Double Materiality

Double Materiality Materiality holds significant importance within sustainability reporting, signifying the prioritization of certain issues by an organization and its stakeholders over others. Previously, materiality assessments focused solely on the company’s impact on external factors such as the environment. However, the evolving recognition of the interconnectedness between a company’s actions and broader societal challenges has…

Tag: CSRD