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Major Impact Points:
- Complete Guide: In an effort to streamline CSRD standards, GRI launches a new series.
- Wide-ranging: targets more than 42,500 enterprises in the EU and several international companies.
- Information Which Is Obtainable: 11 briefings on important CSRD topics are included.
The “CSRD Essentials” series, a helpful manual for comprehending the EU’s Corporate Sustainability Reporting Directive (CSRD), has been released by the Global Reporting Initiative (GRI).
Important Subjects Stated:
Scope and Duration: Defines inclusion and implementation criteria and increases the number of organizations that must report.
Reporting Format: Encourages digital reporting and incorporates sustainability into yearly reports by merging financial and non-financial data.
Legal Associations: respects EU laws such as the Corporate Sustainability Due Diligence Directive (CSDDD) and the European Climate Law; it also requires third-party verification and places a strong emphasis on materiality evaluation.
SMEs and Execution: Provides transition periods and streamlined standards to facilitate compliance, as well as expanding reporting to SMEs.
The “CSRD Essentials” work is a thorough collection of briefings created to help you understand the intricacies of this new guideline. It demonstrates that understanding and following its laws is, in reality, rather simple.