«Supporting high-quality ESRS implementation»

 

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Atentemos nisto:

«The Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS) will be effective on 1 January 2024 starting with the first companies in scope. The ESRS guide how companies report information under the CSRD. They introduce many new concepts and first-time requirements which will challenge stakeholders in the corporate reporting ecosystem».

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Nada contra estas iniciativas, antes pelo contrário, mas sempre nos levam a esta interrogação: O QUE É FEITO DO «RELATÓRIO INTEGRADO»? OU «ÚNICO». Será que o «reporting» no seu todo está presente? E daí, por exemplo, tirado do site IR isto:

 «Thank you to all who attended the Integrated Thinking & Reporting Conference in person and online. If you missed it, you can watch the recorded sessions on demand. The next Integrated Thinking & Reporting Conference is tentatively planned for May 2024». saiba mais.

e, uma vez mais, isto:

«Winner of the 2010 PROSE Award for Best Business, Finance, & Management Book!

"One Report" refers to an emerging trend in business taking place throughout the world where companies are going beyond separate reports for financial and nonfinancial (e.g., corporate social responsibility or sustainability) results and integrating both into a single integrated report. At the same time, they are also leveraging the Internet to provide more detailed results to all of their stakeholders and for improving their level of dialogue and engagement with them. Providing best practice examples from companies around the world, One Report shows how integrated reporting adds tremendous value to the company and all of its stakeholders, including shareholders, and also ultimately contributes to a sustainable society.

• Focuses on the emerging trend of integrated reporting as a top priority for companies, investors, regulators, auditors and civil society
• Provides compelling case studies from some of the world's leading companies doing integrated reporting
• Addresses how companies can move toward One Report and how it can become a keystone of a sustainable strategy for both the company and society
• Explains what others-such as analysts, shareholders, other stakeholders, auditors, regulators, legislators, and civil society-need to do to enable the rapid and broad adoption of One Report

Filled with case studies and the most current trends on integrated reporting, this book is an invaluable guidebook on the future of reporting and how this future can lead to a sustainable society».

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