The Non-Financial Reporting Directive (NFRD) covers five key areas that companies must report on to promote transparency and sustainability in their operations: Environmental Matters: Information on the company’s impact on the environment, including energy use, carbon...
Replacing the NFRD (Non-Financial Reporting Directive) is this regulation that will require companies to create an annual sustainability report using the European Sustainability Reporting Standards (ESRS) that is electronically readable and searchable. In addition to...
Double materiality is the concept that organisations take into consideration both how sustainability criteria could impact their business, representing a potential financial risk to the business (this is an inwards approach), as well as, how their business can/does...
The part of an organisation’s value chain which occurs after a product or service reaches the organisation’s own operations (e.g. warehousing, logistics transportation, end-of-life).
Scope 3 emissions are all indirect emissions that occur in the value chain of a company, including both upstream and downstream emissions. They are emissions that are not produced by the company itself and are not the result of activities from assets owned or...
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