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EFRAG SR TEG meeting 16 July 2024 Paper 0505 EFRAG Secretariat This paper has been prepared by the EFRAG Secretariat for discussion at a public meeting of the EFRAG SR TEG. The paper does not represent

How to fill out draft csrd reporting standards

How to fill out draft csrd reporting standards

1. Review the draft CSRD reporting standards provided by the regulatory body.
2. Identify the specific requirements relevant to your organization based on its size and sector.
3. Gather data on environmental, social, and governance (ESG) factors from various departments.
4. Ensure that the data collected aligns with the indicators set out in the draft standards.
5. Create a reporting framework that clearly outlines how your organization meets each requirement.
6. Draft the report by summarizing the findings, data collected, and evidence of compliance.
7. Solicit feedback from stakeholders and revise the report accordingly.
8. Finalize the report and ensure it is accessible to all relevant parties.

Who needs draft csrd reporting standards?

1. Large companies operating in the EU with significant environmental and social impacts.
2. Corporations subject to EU regulation for sustainability disclosure.
3. Stakeholders including investors and consumers seeking transparency on corporate ESG practices.
4. NGOs and advocacy groups monitoring corporate accountability.
5. Regulators requiring compliance for sustainability reporting.

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What is draft csrd reporting standards?

The draft CSRD (Corporate Sustainability Reporting Directive) reporting standards are proposed guidelines established by the European Union that aim to enhance and standardize sustainability reporting by companies. These standards focus on various aspects of environmental, social, and governance (ESG) performance.

Who is required to file draft csrd reporting standards?

Entities that fall under the scope of the CSRD, including large companies and certain small and medium-sized enterprises (SMEs) that are publicly listed or that meet specific criteria, are required to file according to the draft CSRD reporting standards.

How to fill out draft csrd reporting standards?

Companies need to assess their sustainability performance based on the draft CSRD guidelines, gather relevant data from their operations, stakeholder engagements, and sustainability initiatives, and then report this information in a structured format as outlined in the standards.

What is the purpose of draft csrd reporting standards?

The purpose of the draft CSRD reporting standards is to ensure that companies provide transparent, consistent, and comparable sustainability information to stakeholders, which helps promote accountability and informed decision-making regarding social and environmental impacts.

What information must be reported on draft csrd reporting standards?

Companies must report information related to their governance structure, business model, sustainability risks and opportunities, environmental impacts, social and employee-related matters, human rights, anti-corruption and bribery issues, and diversity on company boards.