Skip to content
Home » Reporting

Reporting

Targetsetting_stratecta

How to define ESG-Targets under the CSRD

The European Sustainability Reporting Standards (ESRS) provide a comprehensive framework for companies within the scope of the Corporate Sustainability Reporting Directive (CSRD) to report on a wide array of sustainability-related topics, including environmental, social, and governance (ESG) matters. These standards aim to make sustainability reporting as robust and reliable as… 

Materiality-Analysis

The 94 Topics of the Materiality Analysis of CSRD

The materiality analysis is the process by which the undertaking determines material matters and material information to be reported on in its sustainability statement. The performance of an objective materiality assessment is pivotal to sustainability reporting which shall include relevant and faithful information about all impacts, risks and opportunities (IROs)… 

ESG_G_stratecta

The „G“ of ESG in the ESRS (Updated)

The “G” for “Governance” stands for controlled and transparent corporate management and includes topics that support sustainable corporate management, such as corporate values or management and control processes. The ESRS (European Sustainability Reporting Standards) Exposure Drafts define on a very detailed level the future reporting requirements of the CSRD. Below… 

ESG_E stratecta

The „E“ of ESG in the ESRS (Updated)

The “E” for “Environment” stands for environmental protection measures with regard to climate protection and climate change that reduce environmental pollution, prevent greenhouse gas emissions or improve energy efficiency. The ESRS (European Sustainability Reporting Standards) Exposure Drafts define on a very detailed level the future reporting requirements of the CSRD.… 

ESG-reporting stratecta

Scope of CSRD, Taxonomy, Corporate Due Diligence and NFRD

This article summarises the area of application of the Corporate Sustainability Reporting Directive (CSRD), the Taxonomy Regulation, the Corporate Sustainability Due Diligence obligation and the Non-Financial Reporting Directive. CSRD (Corporate Sustainability Reporting Directive) Deadlines for implementation by companies: January 1, 2024 for companies already subject to the NFRD (reporting in… 

Climate_Change stratecta

Governance related Climate Change Reporting

The proposal for a Corporate Sustainability Reporting Directive (CSRD) identifies EFRAG as technical advisor to the European Commission providing draft European Sustainability Reporting Standards (‘ESRS’). EFRAG was requested by Commissioner McGuinness in May 2021 to put in place interim working methods in project mode to start the technical development of… 

taxonomy stratecta

How Taxonomy regulation effects your business

From 2023 large companies as defined in the CSRD (Corporate Sustainability Reporting Directive) and, from January 1, 2026, small and medium-sized enterprises of stock listed companies shall include in the management report information necessary for an understanding of the sustainability impacts of the company’s activities and the impact of sustainability… 

Double materiality stratecta

Double Materiality in non-financial reporting

The concept of double materiality was mentioned in the non-financial reporting guidelines by the European Commission. It reads as follows: A company shall provide “information to the extent necessary for an understanding of the undertaking’s development, performance, position”. This is the outside-in view i.e. describing how industry trends (e.g. e-mobility,…