Corporate sustainability
reporting – Gastcollege
1
, Inhoud
1. Introductie tot sustainability reporting...............................................................3
1.1 Oproep tt actie vd samenleving....................................................................3
2. Corporate sustainability reporting defective......................................................3
2.1 Sustainability in the corporate world – ESG...................................................3
2.1.1 ESG vs Duurzaamheid............................................................................. 3
2.2 Sustainable finance action plan.....................................................................4
2.2.3 The non-financial reporting directive (NFRD)..........................................4
2.2.4 the corporate sustainability reporting directive (CSRD)..........................5
3. European sustainability reporting standards (ESRS)...........................................8
3.1 De standaarden............................................................................................. 8
4. EU Taxonomie..................................................................................................... 8
4.1 Wat is het?..................................................................................................... 8
4.2 Structuur + 6 milieu-objectieven..................................................................9
4.3 Recognising environmentally sustainable activiteites...................................9
4.4 KPI calculatie............................................................................................... 10
2
reporting – Gastcollege
1
, Inhoud
1. Introductie tot sustainability reporting...............................................................3
1.1 Oproep tt actie vd samenleving....................................................................3
2. Corporate sustainability reporting defective......................................................3
2.1 Sustainability in the corporate world – ESG...................................................3
2.1.1 ESG vs Duurzaamheid............................................................................. 3
2.2 Sustainable finance action plan.....................................................................4
2.2.3 The non-financial reporting directive (NFRD)..........................................4
2.2.4 the corporate sustainability reporting directive (CSRD)..........................5
3. European sustainability reporting standards (ESRS)...........................................8
3.1 De standaarden............................................................................................. 8
4. EU Taxonomie..................................................................................................... 8
4.1 Wat is het?..................................................................................................... 8
4.2 Structuur + 6 milieu-objectieven..................................................................9
4.3 Recognising environmentally sustainable activiteites...................................9
4.4 KPI calculatie............................................................................................... 10
2