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  3. CSRD Section
  4. CSRD Glossary

The directive (CSRD) itself in all EU languages

It's a little tough read, but we recommend you to scroll through it at least once. It will help you understand CSRD from its core idea.

Go to Europe.eu

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EU Taxonomy Navigator

The EU Taxonomy bridges the gap between companies and investors by providing a common definition of "environmentally sustainable" activities. This fosters informed investment choices that contribute to a sustainable future.

Source:: Europe.eu

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The ESRS datapoints (1200) to report on (including download)

The CSRD requires a mix of qualitative and quantitative data points. Qualitative data points often involve descriptions or explanations of company policies, practices, and initiatives. Quantitative data points, on the other hand, are numerical values that can be measured and compared.

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European sustainability reporting standards (ESRS)

EU law requires companies to be transparent about their impact. This means disclosing not just how their activities affect profits, but also the wider consequences for people and the planet. This includes areas like climate change, pollution, social justice, and employee well-being.

Source:: Europe.eu

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Double materiality assessment

EU law requires companies to be transparent about their impact. This means disclosing not just how their activities affect profits, but also the wider consequences for people and the planet. This includes areas like climate change, pollution, social justice, and employee well-being.

Source:: University of Cambridge

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