Duurzaamheidsrapportering - Samenvatting
Duurzaamheidsrapportering
Volledige samenvatting van het vak
Bachelor Accountancy & Fiscaliteit – HOGENT
Academiejaar 2025-2026
Gebaseerd op intro + lessen 1 t.e.m. 6
Pagina 1 van 29
, Duurzaamheidsrapportering - Samenvatting
Inhoudstafel
Inhoudstafel ............................................................................................................................................ 2
Introductie: situering van het vak ........................................................................................................... 6
Inhoud van het opleidingsonderdeel .................................................................................................. 6
Doelstellingen van het vak .................................................................................................................. 6
Studiemateriaal en evaluatie .............................................................................................................. 6
Les 1 - Wat is duurzaamheid en waarom rapporteren? ......................................................................... 7
Het concept duurzaamheid................................................................................................................. 7
Ecologie (E - Environment) .............................................................................................................. 7
Sociaal (S - Social) ............................................................................................................................ 7
Bestuur (G - Governance) ............................................................................................................... 7
De donuteconomie ......................................................................................................................... 7
Waarom rapporteren over duurzaamheid? ....................................................................................... 7
De Europese aanpak: van Green Deal naar CSRD ............................................................................... 8
Historisch overzicht: tijdlijn 1950-2024 .............................................................................................. 8
Vergelijking NFRD versus CSRD ........................................................................................................... 8
Wie is CSRD-plichtig? .......................................................................................................................... 9
VSME als alternatief voor kmo's ......................................................................................................... 9
Les 2 - EU-kader, CSRD-deepdive en VSME-introductie ....................................................................... 10
Het EU-kader voor duurzaamheidsrapportering .............................................................................. 10
Sustainable Finance Action Plan (2018) ........................................................................................ 10
EU-taxonomie in detail ................................................................................................................. 10
Detail van de NFRD-criteria (2014) ................................................................................................... 10
CSRD-deepdive: rapporteringsvereisten........................................................................................... 10
Dubbele materialiteit .................................................................................................................... 11
Waardeketen ................................................................................................................................ 11
ESRS - European Sustainability Reporting Standards........................................................................ 11
ESRS 1 - Algemene vereisten......................................................................................................... 11
ESRS 2 - Verplichte basisinformatie .............................................................................................. 11
Belangrijke ESRS-thema's voor de EU ............................................................................................... 11
ESRS E1 - Klimaatverandering en het broeikaseffect .................................................................... 12
ESRS E5 - De R-ladder voor grondstoffen ..................................................................................... 12
VSME - Voluntary Sustainability Reporting Standard for SMEs ........................................................ 12
Scope van VSME ............................................................................................................................ 12
Doelstellingen van VSME .............................................................................................................. 12
Twee opties voor VSME-rapportering .......................................................................................... 12
VSME-tool van VLAIO .................................................................................................................... 12
Pagina 2 van 29
, Duurzaamheidsrapportering - Samenvatting
Les 3 - Dubbele materialiteitsanalyse (DMA)........................................................................................ 13
Het concept materialiteit .................................................................................................................. 13
Materialiteit volgens IASB (financieel perspectief) ....................................................................... 13
Materialiteit volgens GRI (impactperspectief) .............................................................................. 13
Materialiteit volgens ESRS (dubbel perspectief)........................................................................... 13
Impacten, Risico's en Opportuniteiten (IRO's).................................................................................. 13
De DMA in vier stappen .................................................................................................................... 13
Stap 1 - Identificeren van duurzaamheidsthema's (longlist) ........................................................ 13
Stap 2 - Pre-screenen van duurzaamheidsthema's (shortlist) ...................................................... 14
Stap 3 - Beoordelen van IRO's (scoren)......................................................................................... 14
Geimpacteerde stakeholders ........................................................................................................ 14
Stap 4 - Prioriteren ........................................................................................................................ 15
De DMA-matrix ............................................................................................................................. 15
Waarom een DMA uitvoeren? .......................................................................................................... 15
Les 4 - Van DMA naar policies, KPI's, doelstellingen en actieplannen.................................................. 16
Policies (beleid) ................................................................................................................................. 16
Definitie volgens ESRS 1 ................................................................................................................ 16
Minimum rapporteringsvereisten in ESRS 2 ................................................................................. 16
Belang van senior verantwoordelijkheid ...................................................................................... 16
AMORE-criteria voor algemene doelstellingen in een policy ....................................................... 16
Indicatoren versus KPI's .................................................................................................................... 16
Waarom zijn KPI's belangrijk? ....................................................................................................... 16
Waarom indicatoren meten? ........................................................................................................ 17
Types indicatoren.............................................................................................................................. 17
1. Input - Process - Output - Outcome (IIRC waardecreatiemodel) .............................................. 17
2. Leading versus lagging .............................................................................................................. 17
3. Absoluut versus relatief ............................................................................................................ 17
Topical versus entiteit-specifieke indicatoren .................................................................................. 17
Doelstellingen volgens ESRS ............................................................................................................. 17
Voorbeeld SMART-omzetting ....................................................................................................... 17
Top-down versus bottom-up ........................................................................................................ 18
Stretched targets .......................................................................................................................... 18
Absoluut versus relatief in milieudoelstellingen........................................................................... 18
Science Based Targets initiative (SBTi).............................................................................................. 18
De SBTi-roadmap naar Net Zero ................................................................................................... 18
KPI-dashboard ................................................................................................................................... 18
Datamanagement ............................................................................................................................. 18
Zes regels voor goed datamanagement ....................................................................................... 19
Pagina 3 van 29
Duurzaamheidsrapportering
Volledige samenvatting van het vak
Bachelor Accountancy & Fiscaliteit – HOGENT
Academiejaar 2025-2026
Gebaseerd op intro + lessen 1 t.e.m. 6
Pagina 1 van 29
, Duurzaamheidsrapportering - Samenvatting
Inhoudstafel
Inhoudstafel ............................................................................................................................................ 2
Introductie: situering van het vak ........................................................................................................... 6
Inhoud van het opleidingsonderdeel .................................................................................................. 6
Doelstellingen van het vak .................................................................................................................. 6
Studiemateriaal en evaluatie .............................................................................................................. 6
Les 1 - Wat is duurzaamheid en waarom rapporteren? ......................................................................... 7
Het concept duurzaamheid................................................................................................................. 7
Ecologie (E - Environment) .............................................................................................................. 7
Sociaal (S - Social) ............................................................................................................................ 7
Bestuur (G - Governance) ............................................................................................................... 7
De donuteconomie ......................................................................................................................... 7
Waarom rapporteren over duurzaamheid? ....................................................................................... 7
De Europese aanpak: van Green Deal naar CSRD ............................................................................... 8
Historisch overzicht: tijdlijn 1950-2024 .............................................................................................. 8
Vergelijking NFRD versus CSRD ........................................................................................................... 8
Wie is CSRD-plichtig? .......................................................................................................................... 9
VSME als alternatief voor kmo's ......................................................................................................... 9
Les 2 - EU-kader, CSRD-deepdive en VSME-introductie ....................................................................... 10
Het EU-kader voor duurzaamheidsrapportering .............................................................................. 10
Sustainable Finance Action Plan (2018) ........................................................................................ 10
EU-taxonomie in detail ................................................................................................................. 10
Detail van de NFRD-criteria (2014) ................................................................................................... 10
CSRD-deepdive: rapporteringsvereisten........................................................................................... 10
Dubbele materialiteit .................................................................................................................... 11
Waardeketen ................................................................................................................................ 11
ESRS - European Sustainability Reporting Standards........................................................................ 11
ESRS 1 - Algemene vereisten......................................................................................................... 11
ESRS 2 - Verplichte basisinformatie .............................................................................................. 11
Belangrijke ESRS-thema's voor de EU ............................................................................................... 11
ESRS E1 - Klimaatverandering en het broeikaseffect .................................................................... 12
ESRS E5 - De R-ladder voor grondstoffen ..................................................................................... 12
VSME - Voluntary Sustainability Reporting Standard for SMEs ........................................................ 12
Scope van VSME ............................................................................................................................ 12
Doelstellingen van VSME .............................................................................................................. 12
Twee opties voor VSME-rapportering .......................................................................................... 12
VSME-tool van VLAIO .................................................................................................................... 12
Pagina 2 van 29
, Duurzaamheidsrapportering - Samenvatting
Les 3 - Dubbele materialiteitsanalyse (DMA)........................................................................................ 13
Het concept materialiteit .................................................................................................................. 13
Materialiteit volgens IASB (financieel perspectief) ....................................................................... 13
Materialiteit volgens GRI (impactperspectief) .............................................................................. 13
Materialiteit volgens ESRS (dubbel perspectief)........................................................................... 13
Impacten, Risico's en Opportuniteiten (IRO's).................................................................................. 13
De DMA in vier stappen .................................................................................................................... 13
Stap 1 - Identificeren van duurzaamheidsthema's (longlist) ........................................................ 13
Stap 2 - Pre-screenen van duurzaamheidsthema's (shortlist) ...................................................... 14
Stap 3 - Beoordelen van IRO's (scoren)......................................................................................... 14
Geimpacteerde stakeholders ........................................................................................................ 14
Stap 4 - Prioriteren ........................................................................................................................ 15
De DMA-matrix ............................................................................................................................. 15
Waarom een DMA uitvoeren? .......................................................................................................... 15
Les 4 - Van DMA naar policies, KPI's, doelstellingen en actieplannen.................................................. 16
Policies (beleid) ................................................................................................................................. 16
Definitie volgens ESRS 1 ................................................................................................................ 16
Minimum rapporteringsvereisten in ESRS 2 ................................................................................. 16
Belang van senior verantwoordelijkheid ...................................................................................... 16
AMORE-criteria voor algemene doelstellingen in een policy ....................................................... 16
Indicatoren versus KPI's .................................................................................................................... 16
Waarom zijn KPI's belangrijk? ....................................................................................................... 16
Waarom indicatoren meten? ........................................................................................................ 17
Types indicatoren.............................................................................................................................. 17
1. Input - Process - Output - Outcome (IIRC waardecreatiemodel) .............................................. 17
2. Leading versus lagging .............................................................................................................. 17
3. Absoluut versus relatief ............................................................................................................ 17
Topical versus entiteit-specifieke indicatoren .................................................................................. 17
Doelstellingen volgens ESRS ............................................................................................................. 17
Voorbeeld SMART-omzetting ....................................................................................................... 17
Top-down versus bottom-up ........................................................................................................ 18
Stretched targets .......................................................................................................................... 18
Absoluut versus relatief in milieudoelstellingen........................................................................... 18
Science Based Targets initiative (SBTi).............................................................................................. 18
De SBTi-roadmap naar Net Zero ................................................................................................... 18
KPI-dashboard ................................................................................................................................... 18
Datamanagement ............................................................................................................................. 18
Zes regels voor goed datamanagement ....................................................................................... 19
Pagina 3 van 29
