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(Thread!) @EU_Finance has published the proposal to reform legislation on companies’ sustainability reporting. These changes are key to achieve objectives set in #GreenDeal & the #sustainablefinance agenda. #CSRD
NGOs joint reaction: bit.ly/3xfARpO
Highlights⬇️
NGOs joint reaction: bit.ly/3xfARpO
Highlights⬇️
➕Positive changes
- Scope: all large companies (private&listed)
- EU mandatory sustainability reporting standards (general§or-specific)
- Clarification reporting areas, categories info & double materiality principle
- Report on transition plans in line w/ #ParisAgreement
- Scope: all large companies (private&listed)
- EU mandatory sustainability reporting standards (general§or-specific)
- Clarification reporting areas, categories info & double materiality principle
- Report on transition plans in line w/ #ParisAgreement
❗️Gaps:
- Exclusion private SMEs, delay standards listed SMEs & exemption large companies part of corp.groups
- No specification essential aspects #humanrights & #supplychains reporting
- Target setting to be connected w/ double materiality & include info actions/results
- Exclusion private SMEs, delay standards listed SMEs & exemption large companies part of corp.groups
- No specification essential aspects #humanrights & #supplychains reporting
- Target setting to be connected w/ double materiality & include info actions/results
