Measures in ESRS and CSRD

Measures in ESRS and CSRD refer to action and transition plans that relate to the identified IROs from the double materiality.

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Definition:

Definition:

Measures in ESRS and CSRD

Measures for the CSRD relate to:

i. Measures and action plans (including transition plans) that

to ensure that the company is able to

targets are achieved, and with which the company can

material impacts, risks and opportunities (IROs), and

ii. Decisions to support them with financial, personnel or

technological means.

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European Financial Reporting Advisory Group (EFRAG)

The European Financial Reporting Advisory Group (EFRAG) is a European private, not-for-profit organization that works to promote a single accounting framework in Europe. The organization is funded by European governments, companies, stakeholders and standard setters.

Corporate Sustainability Reporting Directive (CSRD)

The Corporate Sustainability Reporting Directive (CSRD) will be the largest European reform of so-called non-financial reporting.

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Measures in ESRS and CSRD

Definition:

Measures in ESRS and CSRD

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European Financial Reporting Advisory Group (EFRAG)

Corporate Sustainability Reporting Directive (CSRD)

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