Sustainability regulations
Discover the latest sustainability regulations.
Priročnik o EU taksonomiji : navigacija po EU taksonomiji in povezanih predpisih
V juniju 2020 je bilo v uradnem listu Evropske unije objavljeno končno besedilo uredbe o taksonomiji (2020/852). Ta uredba je ustvarila „Evropsko taksonomijo“, okvir, katerega cilj je zagotoviti enotno evropsko opredelitev okoljsko trajnostnih gospodarskih dejavnosti.
Evropska taksonomija je bila sprejeta kot del Evropskega zelenega dogovora, katerega cilj je doseči podnebno nevtralnost do leta 2050 in uresničiti cilje Pariškega sporazuma. Med ključnimi ukrepi za uresničitev te ambicije je tudi prepoznavanje in dodeljevanje kapitala trajnostnim dejavnostim, kjer Evropska taksonomija pomembno prispeva k večji preglednosti trga.
Raziščite mehanizem in obseg EU taksonomije ter ugotovite, kako se lahko pripravite s pomočjo našega priročnika.
Sustainability
Helping companies place sustainability at the centre of their business
Responding to the TNFD
Half the world’s economic output – around US$44 trillion – is dependent on nature. Yet most corporates, investors and lenders inadequately account for nature-related risks and opportunities.
Preparing for the CSDDD
The Corporate Sustainability Due Diligence Directive (CSDDD) obliges large companies to identify, mitigate and, where necessary, remedy human rights and environmental impacts in their operations and ‘chain of activities'.
IFRS Sustainability Reporting implementation
The IFRS Sustainability Disclosure Standards (IFRS SDS) issued by the International Sustainability Standards Board (ISSB) lay the foundation of a global baseline of sustainability-related disclosures. However, implementing sustainability reporting standards represents significant challenges for many entities.
Approaching the IFRS S1 and IFRS S2
On 26 June 2023, the International Sustainability Standards Board (ISSB) published the first two IFRS Sustainability Disclosure Standards: IFRS S1 – General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 – Climate-related Disclosures.
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Emmanuel Thierry Partner, CSRD Task Force Leader - Paris
Carole Masson Associée, Doctrine - Paris
Edwige Rey Partner - Paris
Annette Johne Director - Düsseldorf
Marie anastasia Harmand Paris