Companies or groups with less than 750 employees do not have to report on these ESRS standards for the first 2 years of preparation of their sustainability statement under CSRD:<\/p>\n
\u27a1 E4 Biodiversity and ecosystems
\n\u27a1 S1 Own workforce
\n\u27a1 S2 Workers in value chain
\n\u27a1 S3 Affected communities
\n\u27a1 S4 Consumers and end-users<\/p>\n
But does that mean that it\u2019s ok to forget about these standards for 2 years?<\/p>\n
The answer is no.<\/p>\n
Especially if the company has identified actual or potential adverse impacts related to the topics covered by these five standards.<\/p>\n
Under ESRS 2 (17), the company still needs to report the list of matters covered by these standards in AR 16 ESRS 1 Appendix A, that have been assessed to be material as a result of the company\u2019s materiality assessment.<\/p>\n
For each material matter, the company also needs to report a brief description of:<\/p>\n
\u2b55 how the company\u2019s business model and strategy take account of the impacts of the company related to those matters;<\/p>\n
\u2b55 any time-bound targets the company has set related to the matters in question;<\/p>\n
\u2b55 the progress it has made towards achieving those targets;<\/p>\n
\u2b55 whether its targets related to biodiversity and ecosystems are based on conclusive scientific evidence;<\/p>\n
\u2b55 the company\u2019s policies in relation to the matters in question;<\/p>\n
\u2b55 the actions the company has taken to identify, monitor, prevent, mitigate, remediate or bring an end to actual or potential adverse impacts related to the matters in question;<\/p>\n
\u2b55 the result of such actions;<\/p>\n
\u2b55 the metrics relevant to the matters in question.<\/p>\n
You are welcome to contact us if you need help to get started<\/p>\n
With Cleerit ESG you get collaborative platform tailored to each user profile, so that you can work together while preparing to get CSRD-ready.<\/p>\n
Every single ESRS disclosure point has been digitized – to help you navigate the standards, learn, prepare and create your first CSRD report.<\/p>\n
We look forward to helping you get CSRD-ready.<\/p>\n","protected":false},"excerpt":{"rendered":"
Companies or groups with less than 750 employees do not have to report on these ESRS standards for the first 2 years of preparation of their sustainability statement under CSRD: \u27a1 E4 Biodiversity and ecosystems \u27a1 S1 Own workforce \u27a1 S2 Workers in value chain \u27a1 S3 Affected communities \u27a1 S4 Consumers and end-users But […]<\/p>\n","protected":false},"author":1,"featured_media":775,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,5],"tags":[],"class_list":{"0":"post-774","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","6":"hentry","7":"category-csrd","8":"category-esrs","10":"post-with-thumbnail","11":"post-with-thumbnail-large"},"_links":{"self":[{"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/posts\/774","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/comments?post=774"}],"version-history":[{"count":1,"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/posts\/774\/revisions"}],"predecessor-version":[{"id":776,"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/posts\/774\/revisions\/776"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/media\/775"}],"wp:attachment":[{"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/media?parent=774"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/categories?post=774"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/tags?post=774"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}