Whitepaper: Frequently asked questions about CSRD
The Corporate Sustainability Reporting Directive (CSRD) is an EU regulation aimed at standardizing sustainability reporting across companies. It expands on the previous Non-Financial Reporting Directive (NFRD) by requiring more detailed and comparable disclosures on environmental, social, and governance (ESG) issues.
To help investment managers and companies in their CSRD reporting journey, our experts continuously share relevant market and regulatory updates. This FAQ document outlines answers to frequently asked questions from our customers regarding the implementation of the ESRS standards and EFRAG guidance.
KEY ESG is a software solution designed to enable a smooth transition to CSRD compliance for organisations at all stages of ESG maturity.
Contents:
- What is the Corporate Sustainability Reporting Directive (CSRD)?
- Who Needs to Comply with CSRD?
- When Does CSRD Reporting Begin?
- What Are the Key Reporting Requirements Under CSRD?
- How Do Companies Conduct a Double Materiality Assessment?
- What Are the Benefits of Complying with CSRD?
- What Are Some Best Practices for CSRD Compliance?
- How Can Technology Help with CSRD Reporting?
- What is an appropriate number of topics to report as material in the CSRD Double Materiality Assessment?
- What is deemed appropriate stakeholder engagement for the Double Materiality Assessment?
- How often should a company update its Double Materiality Assessment?
- Disclosure Requirements - What does the regulation state about the use of estimates?
- Where Can I Get Help with CSRD Compliance?
- How KEY ESG can help
The Corporate Sustainability Reporting Directive (CSRD) is an EU regulation aimed at standardizing sustainability reporting across companies. It expands on the previous Non-Financial Reporting Directive (NFRD) by requiring more detailed and comparable disclosures on environmental, social, and governance (ESG) issues.
To help investment managers and companies in their CSRD reporting journey, our experts continuously share relevant market and regulatory updates. This FAQ document outlines answers to frequently asked questions from our customers regarding the implementation of the ESRS standards and EFRAG guidance.
KEY ESG is a software solution designed to enable a smooth transition to CSRD compliance for organisations at all stages of ESG maturity.
Contents:
- What is the Corporate Sustainability Reporting Directive (CSRD)?
- Who Needs to Comply with CSRD?
- When Does CSRD Reporting Begin?
- What Are the Key Reporting Requirements Under CSRD?
- How Do Companies Conduct a Double Materiality Assessment?
- What Are the Benefits of Complying with CSRD?
- What Are Some Best Practices for CSRD Compliance?
- How Can Technology Help with CSRD Reporting?
- What is an appropriate number of topics to report as material in the CSRD Double Materiality Assessment?
- What is deemed appropriate stakeholder engagement for the Double Materiality Assessment?
- How often should a company update its Double Materiality Assessment?
- Disclosure Requirements - What does the regulation state about the use of estimates?
- Where Can I Get Help with CSRD Compliance?
- How KEY ESG can help
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