{"id":8870,"date":"2023-11-30T07:08:57","date_gmt":"2023-11-30T06:08:57","guid":{"rendered":"https:\/\/www.co2news.sk\/?p=8870"},"modified":"2023-11-30T07:08:57","modified_gmt":"2023-11-30T06:08:57","slug":"mandatory-climate-change-reporting-requirements-under-the-new-european-esrs-e1","status":"publish","type":"post","link":"https:\/\/www.co2news.sk\/en\/2023\/11\/30\/mandatory-climate-change-reporting-requirements-under-the-new-european-esrs-e1\/","title":{"rendered":"Mandatory climate change reporting requirements under the new European ESRS E1"},"content":{"rendered":"<p>Companies within the scope of Directive (EU) 2022\/2464 of the European Parliament and of the Council of 14 December 2022 amending Regulation (EU) No 537\/2014, Directive 2004\/109\/EC, Directive 2006\/43\/EC and Directive 2013\/34\/EU with regard to corporate sustainability reporting (hereinafter referred to as the &quot;CSRD&quot;) will have to report sustainability information using European Sustainability Reporting Standards (hereinafter referred to as the &quot;ESRS&quot;). On 31 July 2023, the European Commission adopted a delegated act on the first set of sector-agnostic standards, i.e. two cross-cutting standards (general requirements and general disclosure) and 10 topical standards (including in particular climate change, biodiversity and ecosystems, workers in the value chain and consumers and end-users). The Climate Change Standard, referred to as \u201cESRS E1,\u201d stands out from the rest of the current standards. While the application of other current disclosure requirements is subject to a double materiality assessment and companies can choose to omit information without providing an explanation, climate change is the only ESG topic where, even if a reporting company determines that a matter is not material, it must include a detailed explanation describing how and why it reached that conclusion and omitted information about climate change. (<em>Olga Gidalevitzova, Marin Denizet)\u00a0<\/em><\/p>","protected":false},"excerpt":{"rendered":"<p>Companies within the scope of Directive (EU) 2022\/2464 of the European Parliament and of the Council of 14 December 2022 amending Regulation (EU) No 537\/2014, Directive 2004\/109\/EC, Directive 2006\/43\/EC and Directive 2013\/34\/EU with regard to corporate sustainability reporting (hereinafter referred to as \u2018CSRD\u2019) will be required to report sustainability information using the European Sustainability Reporting Standards (hereinafter referred to as \u2018ESRS\u2019). On [\u2026]<\/p>","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[4],"tags":[],"class_list":["post-8870","post","type-post","status-publish","format-standard","hentry","category-klimaticka-zmena"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.co2news.sk\/en\/wp-json\/wp\/v2\/posts\/8870","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.co2news.sk\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.co2news.sk\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.co2news.sk\/en\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/www.co2news.sk\/en\/wp-json\/wp\/v2\/comments?post=8870"}],"version-history":[{"count":0,"href":"https:\/\/www.co2news.sk\/en\/wp-json\/wp\/v2\/posts\/8870\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.co2news.sk\/en\/wp-json\/wp\/v2\/media?parent=8870"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.co2news.sk\/en\/wp-json\/wp\/v2\/categories?post=8870"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.co2news.sk\/en\/wp-json\/wp\/v2\/tags?post=8870"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}