Be ready for 2024
Map out your planet, people, profit objectives and meet the 2024 targets.
Quick start to CSRD
The Corporate Sustainability Reporting Directive (CSRD) is a directive that states that from 2024 more and more companies will be required to report on their impact on people and the climate.
What we do
We provide the best specialists for transition to sustainability
Advise on sustainability strategy and policy
A sustainability or corporate responsibility strategy is a prioritised set of actions. It provides an agreed framework to focus investment and drive performance, as well as engage internal and external stakeholders.
Supervision of delivery of a measurable impact report
An article to communicate the difference your organisation is making on people and the planet. Your impact report should tell readers the actions your company is responsible for and the changes that these actions have created.
Change management & communication execution
Change management is the process of guiding organizational change to fruition, from the earliest stages of conception and preparation, through implementation and, finally, to resolution.
Sustainability management training
Understand your need and urgency for sustainable business, and do you see the connection between the thinking and doing of yourself, company and society. Do you recognize what you are already doing in terms of sustainability?
Main CSRD challenges and opportunities
Preparing an ESG report that meets the requirements of the CSRD has its own challenges and opportunities:
Double materiality
The assessment of dual materiality is an important aspect of CSRD reporting and largely determines the scope of the reporting. The performance of the assessment is more complex than many companies are used to (e.g. through GRI-based materiality assessments). After all, companies must map out both their impact on people and the environment (impact materiality) and the sustainability issues that affect the company financially (financial materiality).
Goals
In addition to disclosing information about policies and initiatives, the CSRD requires organizations to set goals, choose a baseline, and report progress toward those goals.
Extent of the information
The information to be disclosed should be both forward-looking and retrospective, and extend to the entire value chain.
Relationship with the EU taxonomy
One of the requirements of the ESRS is that reporting must be in line with the EU taxonomy
Mandatory Assurance
Limited assurance is required from the outset; over time this may shift to reasonable assurance.
Inclusion in the management report
Mandatory disclosure of sustainability information in the management report may require the existing reporting structure to be adapted to new and different types of information.
Alignment with TCFD requirements
Companies must disclose information in accordance with the TCFD, the transition to a sustainable economy, limiting global warming to 1.5°C and achieving climate neutrality by 2050.
Embedding knowledge about sustainability (technical reporting)
Companies need to acquire sustainability (technical reporting) knowledge and embed it in their organization to enable the implementation of all CSRD requirements.
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