Per info:
GLI STANDARDS DI RIFERIMENTO
Come si redige un sustainability (non -financial) report?
CORPORATE SUSTAINBILITY REPORTING
VALUE REPORTING FOUNDATION
CSRD
IIRC + SASB
GLOBAL REPORTING INITIATIVE
GRI
INTERNATIONAL SUSTAINBILITY
STANDARD BOARD
TASK FORCE ON CLIMATE RELATED
DIDSCOLSURE
ISSB
TCFD
CLIMATE DISCLOSURE STANDARD
BOARD
CDSB
TASK FORCE ON NATURE-RELATED FINANCIAL DISCLOSURE
New
LE REGOLE EU
EP Legislative Observatory, Procedure file on Corporate Sustainability Reporting Directive, 2021/0104(COD)
https://oeil.secure.europarl.europa.eu/oeil/popups/ficheprocedure.do?reference=2021/0104(COD)&l=...
• European Commission, Proposal for a directive amending Directive 2013/34/EU, Directive 2004/109/EC, Directive 2006/43/EC and Regulation (EU) No 537/2014, as regards corporate sustainability reporting, COM (2021) 189
https://ec.europa.eu/info/topics/banking-and-finance_en
• European Commission, Impact assessment accompanying the CSRD proposal, SWD(2021) 150
• European Commission, Summary of the impact assessment accompanying the CSRD proposal, SWD(2021) 151
• European Commission, Corporate Sustainability Reporting Directive proposal - Question and Answers
https://ec.europa.eu/commission/presscorner/detail/en/QANDA_21_1806
• European Commission, Corporate Sustainability Reporting, website
• European Commission, Sustainable finance (21 April 2021 package), website
https://ec.europa.eu/info/publications/210421-sustainable-finance-communication_en
• European Commission, Non-financial reporting by large companies (update rules), website
• European Financial Reporting Advisory Group, Report: Proposals for a relevant and dynamic EU sustainability reporting standard-setting, 8 March 2021
ORIENTAMENTI SULLA COMUNICAZIONE DI INFORMAZIONI DI CARATTERE NON FINANZIARIO.
COMUNICAZIONE DELLA COMMISSIONE EU
INTEGRAZIONE CONCERNENTE LA COMUNICAZIONE DI INFORMAZIONI RELATIVE AL CLIMA (2019/C 209/01)
Orientamenti sulla comunicazione di informazioni di carattere non finanziario