Type of publication: Technical

News from the AGN EMEA Accounting, Auditing & Education Committee (AAEC)

Under the new Corporate Sustainability Reporting Directive (CSRD), nearly 50,000 companies across Europe are required to provide more transparency on sustainability-related impacts, risks and opportunities.

To get a first orientation on how sustainable your company is already positioned, I have summarized some questions from a typical CSR Self-Check, which we usually use for projects for our clients.

News from the AGN EMEA Accounting, Auditing & Education Committee (AAEC):

On 29th April 2022, the European Financial Reporting Advisory Group (EFRG) launched the public consultation process to draft the ‘first set’ of EU Sustainability Reporting Standards (ESRS).

The Corporate Sustainability Reporting Directive (CRD) draft was submitted before the deadline of 8th August 2022 and included the application for the future ESRS.

News from the AGN EMEA Accounting, Auditing & Education Committee (AAEC):

The EU Taxonomy Regulation serves to achieve the EU’s climate and environmental sustainability goals. The following six environmental goals determine the classification of environmentally sustainable economic activities:

Updates from the AGN EMEA Accounting, Auditing & Education Committee (AAEC): The Corporate Sustainability Reporting Directive (CSRD) contains an important clarification to the effect that both the “inside out” and the “outside in” perspectives are relevant with regard to the identification of potentially reportable matters.