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ESRS 5 Definitions For Policies, Targets, Action Plans And Resources.pdf

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Preview of ESRS 5 Definitions for policies, targets, action plans and resources
🔗 Source: efrag.org
📊 Size: 553 KB
👤 Author: IK
⬇️ Downloads: 329

Summary

The European Sustainability Reporting Standard 5 (ESRS 5) provides definitions for policies, targets, action plans, and resources related to sustainability matters. Its objective is to specify key aspects to disclose when describing policies, targets, action plans, and resources in relation to sustainability matters. The standard serves as a reference for disclosure on these topics as mandated by other ESRS or defined by the undertaking itself. It groups disclosure reference content under three overarching disclosures: policies implemented to manage material sustainability matters, measurable targets in relation to policies and progress against those targets, and actions, action plans, and resources in relation to policies and targets. Each policy description should include a summarised description, scope, allocation of responsibilities, third-party standards of conduct, and consideration given to stakeholder interests.

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Description

The European Sustainability Reporting Standard 5 (ESRS 5) provides definitions for policies, targets, action plans, and resources related to sustainability...

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  • File Format: PDF
  • File Size: 553 KB
  • Pages: 25
  • Language: EN
  • Author: IK
  • Total Downloads: 329
  • Last Updated: 1 month ago

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This PDF document about ESRS 5 Definitions for policies, targets, action plans and resources provides comprehensive information and guidance. Whether you're a beginner or advanced user, this resource offers valuable insights into ESRS 5 Definitions for policies, targets, action plans and resources.

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