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EU Sustainability Reporting Checklist-1.pdf
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🔗 Source: 26533629.fs1.hubspotusercontent-eu1.net
📊 Size: 8.98 MB
📄 Pages: 6 pages
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Summary

The European Union (EU) has implemented advanced sustainability laws and reporting requirements, aiming for a climate-neutral continent by 2050 through the European Green New Deal. Key regulations include the Sustainable Finance Disclosure Regulation (SFDR) and the Corporate Sustainability Reporting Directive (CSRD). The SFDR requires firm-level disclosures on sustainability risks, principal adverse impacts (PAI), and sustainable investment marketing, with three financial product categories: Article 6, Article 8, and Article 9. The CSRD requires corporate sustainability reporting by 2025, with 64 specific PAIs to report. The EU Taxonomy classifies environmentally sustainable economic activities, and companies must disclose the extent to which their activities meet the criteria. Additionally, the EU is introducing supply chain due diligence laws, including the Corporate Sustainability Due Diligence Directive (CSDDD) and national laws like the German Supply Chain Due Diligence Law (LkSG).

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The European Union (EU) has implemented advanced sustainability laws and reporting requirements, aiming for a climate-neutral continent by 2050 through the...

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  • File Format: PDF
  • File Size: 8.98 MB
  • Pages: 6
  • Language: EN
  • Total Downloads: 118
  • Last Updated: 1 week ago

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