Dirf giver overblik
ESG
- Corporate Sustainability Reporting Directive (CSRD)
- Finanstilsynet om Bæredygtighedsrapporteringsdirektivet
- Corporate sustainability reporting – what is the EU doing and why
- Adoptation of the European Sustainability Reporting Standards (ESRS)
- Disclosureforordningen (SFDR)
- None-Financial Reporting Directive (NFRD)
- European Commission – A European Green Deal
- De Forenede Nationers Bæredygtige Udviklingsmål (UNSDG)
- TCFD - Taskforce on Climate-related Financial Disclosures
- IFRS - ISSB and TCFD
- Taskforce on Nature-related Financial Disclosures (TNFD)
- Global Reporting Initiative (GRI standards)
- Taksonomiforordningen
- Finanstilsynets information om Taksonomiforordningen
- Finanstilsynets om frivillig rapportering af bæredygtighed efter VSME-standarden
- IFRS - International Integrated Reporting Standards
- Integreret rapporteringsramme og bæredygtighedsregnskab Standards Board (SASB) Standards
- Nasdags ESG reporting guide
FSR – danske revisorer, ”ESG-hoved- og nøgletal i årsrapporten” i samarbejde med Finansforeningen / CFA Society Denmark og Nasdaq – med assistance fra ESG Research