ESRS - A Visual Approach

In today's complex business landscape, undertakings face increasing pressure to effectively capture, evaluate and disclose their environmental, social and governance-related data. As a European Union directive, the Corporate Sustainability Reporting Directive (CSRD) has set a milestone requiring undertakings to report not only on their financial performance, but also on their environmental and social impacts. In particular, the transition from the Non-Financial Reporting Directive (NFRD) to CSRD extends the obligation to disclose non-financial information to more undertakings, while increasing the required level of detail of the information to be reported. "ESRS - A Visual Approach", published as a first edition, offers a visual overview of the European Sustainability Reporting Standards (ESRS), aiming to assist undertakings in fulfilling reporting requirements and enhancing clarity of their reporting. This publication guides readers through each of the ESRS Standards, as published in December 2023, in a goal-oriented manner with structured overviews. Visual contexts make a significant contribution to the clear understanding of the detailed Disclosure Requirements and their subsequent application. In addition to the qualitative and quantitative information of the standards, related frameworks and tools are presented, along with definitions and references to the ESRS. This visualisation provides a clear understanding of the legal requirements and empowers an efficient implementation strategy. EAN: 9783791063928 Farbverschnitt: Generell werden die Bücher ohne Farbverschnitt geliefert, auch wenn die Abbildungen einen Farbverschnitt zeigen. Erscheinungsjahr: 11.06.2024 Produktform: Leinen, Gebunden Redaktion: Wirtschaftsprüfungsgesellschaft, Kpmg Ag Seitenzahl/Blattzahl: 244 Keyword: CSRD; Corporate Sustainability Reporting Directive; ESRS; ESRS englisch; European Sustainability Reporting Standards; KPMG; NFRD; Non-Financial Reporting Directive Fachschema: Business / Management~Management Fachkategorie: Management und Managementtechniken~Unternehmensethik und soziale Verantwortung, CSR~Unternehmen und Umwelt, Grüne Unternehmensansätze~Bilanz- und Rechnungslegungsrecht Länge: 243 mm Breite: 171 mm Höhe: 18 mm Gewicht: 704 gr Genre: Sozialwissenschaften/Recht/Wirtschaft