ESRS - a visual approach: structured overviews of the European Sustainability Reporting Standards
In today's complex business landscape, undertakings face increasing pressure to effectively capture, evaluate and disclose their environmental, social and governance-related data. As a European Union directive, the Corporate Sustainability Reporting Directive (CSRD) has set a milestone requirin...
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Freiburg
Schäffer-Poeschel Verlag für Wirtschaft Steuern Recht GmbH
2024
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| Schlagworte: | |
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| Zusammenfassung: | In today's complex business landscape, undertakings face increasing pressure to effectively capture, evaluate and disclose their environmental, social and governance-related data. As a European Union directive, the Corporate Sustainability Reporting Directive (CSRD) has set a milestone requiring undertakings to report not only on their financial performance, but also on their environmental and social impacts. In particular, the transition from the Non-Financial Reporting Directive (NFRD) to CSRD extends the obligation to disclose non-financial information to more undertakings, while increasing the required level of detail of the information to be reported. "ESRS - A Visual Approach", published as a first edition, offers a visual overview of the European Sustainability Reporting Standards (ESRS), aiming to assist undertakings in fulfilling reporting requirements and enhancing clarity of their reporting. This publication guides readers through each of the ESRS Standards, as published in December 2023, in a goal-oriented manner with structured overviews. Visual contexts make a significant contribution to the clear understanding of the detailed Disclosure Requirements and their subsequent application. In addition to the qualitative and quantitative information of the standards, related frameworks and tools are presented, along with definitions and references to the ESRS. This visualisation provides a clear understanding of the legal requirements and empowers an efficient implementation strategy |
| Beschreibung: | 1 Online-Ressource (244 Seiten) Diagramme |
| ISBN: | 9783791063935 |
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Datensatz im Suchindex
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| geographic | Deutschland (DE-588)4011882-4 gnd |
| geographic_facet | Deutschland |
| id | DE-604.BV050163550 |
| illustrated | Not Illustrated |
| indexdate | 2025-04-01T04:00:53Z |
| institution | BVB |
| institution_GND | (DE-588)16056330-6 |
| isbn | 9783791063935 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-035499622 |
| oclc_num | 1510737386 |
| open_access_boolean | |
| owner | DE-12 DE-91 DE-BY-TUM DE-898 DE-BY-UBR DE-703 DE-706 DE-19 DE-BY-UBM DE-355 DE-BY-UBR DE-20 DE-739 DE-1051 DE-860 DE-92 DE-861 DE-473 DE-BY-UBG DE-29 DE-824 DE-573 DE-1050 DE-858 DE-1043 DE-Aug4 DE-1102 DE-384 DE-863 DE-BY-FWS DE-862 DE-BY-FWS DE-B768 DE-523 DE-1049 DE-M347 DE-521 DE-2070s DE-634 DE-859 |
| owner_facet | DE-12 DE-91 DE-BY-TUM DE-898 DE-BY-UBR DE-703 DE-706 DE-19 DE-BY-UBM DE-355 DE-BY-UBR DE-20 DE-739 DE-1051 DE-860 DE-92 DE-861 DE-473 DE-BY-UBG DE-29 DE-824 DE-573 DE-1050 DE-858 DE-1043 DE-Aug4 DE-1102 DE-384 DE-863 DE-BY-FWS DE-862 DE-BY-FWS DE-B768 DE-523 DE-1049 DE-M347 DE-521 DE-2070s DE-634 DE-859 |
| physical | 1 Online-Ressource (244 Seiten) Diagramme |
| psigel | ZDB-5-WMW |
| publishDate | 2024 |
| publishDateSearch | 2024 |
| publishDateSort | 2024 |
| publisher | Schäffer-Poeschel Verlag für Wirtschaft Steuern Recht GmbH |
| record_format | marc |
| spellingShingle | ESRS - a visual approach structured overviews of the European Sustainability Reporting Standards Europäische Union (DE-588)5098525-5 gnd European Sustainability Reporting Standards ESRS ESRS englisch Corporate Sustainability Reporting Directive CSRD Non-Financial Reporting Directive NFRD KPMG Nachhaltigkeitsbericht (DE-588)7700270-2 gnd |
| subject_GND | (DE-588)5098525-5 (DE-588)7700270-2 (DE-588)4011882-4 |
| title | ESRS - a visual approach structured overviews of the European Sustainability Reporting Standards |
| title_auth | ESRS - a visual approach structured overviews of the European Sustainability Reporting Standards |
| title_exact_search | ESRS - a visual approach structured overviews of the European Sustainability Reporting Standards |
| title_full | ESRS - a visual approach structured overviews of the European Sustainability Reporting Standards KPMG AG Wirtschaftsprüfungsgesellschaft (Ed.) |
| title_fullStr | ESRS - a visual approach structured overviews of the European Sustainability Reporting Standards KPMG AG Wirtschaftsprüfungsgesellschaft (Ed.) |
| title_full_unstemmed | ESRS - a visual approach structured overviews of the European Sustainability Reporting Standards KPMG AG Wirtschaftsprüfungsgesellschaft (Ed.) |
| title_short | ESRS - a visual approach |
| title_sort | esrs a visual approach structured overviews of the european sustainability reporting standards |
| title_sub | structured overviews of the European Sustainability Reporting Standards |
| topic | Europäische Union (DE-588)5098525-5 gnd European Sustainability Reporting Standards ESRS ESRS englisch Corporate Sustainability Reporting Directive CSRD Non-Financial Reporting Directive NFRD KPMG Nachhaltigkeitsbericht (DE-588)7700270-2 gnd |
| topic_facet | Europäische Union European Sustainability Reporting Standards ESRS ESRS englisch Corporate Sustainability Reporting Directive CSRD Non-Financial Reporting Directive NFRD KPMG Nachhaltigkeitsbericht Deutschland |
| work_keys_str_mv | AT kpmgagwirtschaftsprufungsgesellschaft esrsavisualapproachstructuredoverviewsoftheeuropeansustainabilityreportingstandards |