Bærekraftsrapportering
CSRD, ESRS, VSME, IFRS S1+S2, GRI, SASB, CDP, TCFD, SEC Climate
Modules under Bærekraftsrapportering (12)
CSRD
Corporate Sustainability Reporting Directive
EU-direktiv 2022/2464 — bærekraftsrapportering for store foretak. Etterlevelse via ESRS-standardene.
Legislation ↗VSME
Voluntary Standard for SMEs
EFRAGs frivillige standard for SMB-bærekraftsrapportering. Basic + Comprehensive moduler.
Legislation ↗SFDR
Sustainable Finance Disclosure Regulation
Forordning (EU) 2019/2088 — bærekraftspubliseringer for finansaktører.
Legislation ↗TNFD
Taskforce on Nature-related Financial Disclosures
TNFD-rammeverk for natur-relaterte risikoer og avhengigheter. Frivillig, men i økende grad investorpåkrevd. LEAP-tilnærming (Locate, Evaluate, Assess, Prepare).
Legislation ↗EBAP3
EBA Pillar 3 ESG Disclosures
Article 449a CRR + EBA ITS on Pillar 3 ESG-publiseringer. Obligatorisk for store banker (G-SIIs og O-SIIs). 10 templates med ESG-risiko, GAR, BTAR.
Legislation ↗SEC
SEC Climate Disclosure
US Securities and Exchange Commission Climate-Related Disclosures Rule (mars 2024) — kvantitative klimadata for børsnoterte selskaper.
Legislation ↗CDP
CDP (Climate Disclosure Project)
Frivillig årlig rapportering av klima, vann og skog. Brukes av investorer og innkjøpere globalt.
Legislation ↗TCFD
TCFD
Task Force on Climate-related Financial Disclosures — 11 anbefalinger på styring, strategi, risikostyring og mål.
Legislation ↗IFRS-S1
IFRS S1 (General)
IFRS Sustainability Disclosure Standards — General Requirements. Global baseline fra ISSB.
Legislation ↗IFRS-S2
IFRS S2 (Climate)
IFRS Sustainability Disclosure Standards — Climate-related Disclosures. Komplementerer IFRS S1.
Legislation ↗GRI
GRI Standards
Global Reporting Initiative — verdens mest brukte ESG-standard. Universals + Topic Standards.
Legislation ↗SASB
SASB Standards
Industry-specific sustainability disclosure standards (nå del av IFRS Foundation). 77 bransjespesifikke standarder.
Legislation ↗