{"id":6143,"date":"2023-07-10T09:14:29","date_gmt":"2023-07-10T09:14:29","guid":{"rendered":"https:\/\/www.roodbovengroen.com\/uit-ism-news-update-nr-126-corporate-sustainability-reporting-directive-csrd-esg-reporting\/"},"modified":"2023-07-10T10:24:32","modified_gmt":"2023-07-10T10:24:32","slug":"from-ism-news-update-nr-126-corporate-sustainability-reporting-directive-csrd-esg-reporting","status":"publish","type":"post","link":"https:\/\/www.roodbovengroen.com\/en\/from-ism-news-update-nr-126-corporate-sustainability-reporting-directive-csrd-esg-reporting\/","title":{"rendered":"From ISM News Update nr. 126: Corporate Sustainability Reporting Directive (CSRD) &#038; ESG reporting"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row bg_type=&#8221;image&#8221; parallax_style=&#8221;vcpb-vz-jquery&#8221; bg_image_new=&#8221;id^89|url^https:\/\/www.roodbovengroen.com\/wp-content\/uploads\/2020\/05\/2000px_745625317.jpg|caption^null|alt^null|title^2000px_745625317|description^null&#8221; bg_image_repeat=&#8221;no-repeat&#8221; parallax_sense=&#8221;50&#8243; bg_override=&#8221;full&#8221; disable_on_mobile_img_parallax=&#8221;disable_on_mobile_img_parallax_value&#8221; parallax_content=&#8221;parallax_content_value&#8221; parallax_content_sense=&#8221;50&#8243; css=&#8221;.vc_custom_1591095257578{margin-top: -100px !important;}&#8221;][vc_column][vc_empty_space height=&#8221;150px&#8221;][vc_row_inner css=&#8221;.vc_custom_1591094995702{background-color: rgba(255,255,255,0.95) !important;*background-color: rgb(255,255,255) !important;}&#8221;][vc_column_inner][vc_column_text]<\/p>\n<h4>ISM News<\/h4>\n<h1>From ISM News Update nr. 126: Corporate Sustainability Reporting Directive (CSRD) &amp; ESG reporting<\/h1>\n<p>Juli 2023[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_empty_space height=&#8221;100px&#8221;][\/vc_column][\/vc_row][vc_row css=&#8221;.vc_custom_1591267562241{margin-top: 50px !important;}&#8221;][vc_column width=&#8221;1\/4&#8243;][vc_column_text]<\/p>\n<h2>Other news from ISM News Update no. 126:<\/h2>\n<ul>\n<li><a title=\"From ISM News Update nr. 126: Performance lists Paris MoU\" href=\"https:\/\/www.roodbovengroen.com\/en\/from-ism-news-update-nr-126-performance-lists-paris-mou\/\" target=\"_blank\" rel=\"noopener\">Performance lists Paris MoU<\/a><\/li>\n<li><a title=\"From ISM News Update no. 126: EU-ETS en Fuel EU Maritime\" href=\"https:\/\/www.roodbovengroen.com\/en\/uit-ism-news-update-nr-126-eu-ets-en-fuel-eu-maritime\/\" target=\"_blank\" rel=\"noopener\">EU-ETS and Fuel EU Maritime<\/a><\/li>\n<li><a title=\"From ISM News Update no. 126: Update valid from 1 July 2023 on Interim guidance to shipping related to the situation in Ukraine\" href=\"https:\/\/www.roodbovengroen.com\/en\/uit-ism-news-update-nr-126-update-geldig-vanaf-1-juli-2023-voor-interim-guidance-to-shipping-related-to-the-situation-in-ukraine\/\" target=\"_blank\" rel=\"noopener\">Update valid from 1 July 2023 on Interim guidance to shipping related to the situation in Ukraine<\/a><\/li>\n<\/ul>\n<p>[\/vc_column_text]<style type=\"text\/css\" data-type=\"the7_shortcodes-inline-css\">#default-btn-003d0b9070ff95e59bd2f7fc311b8395.ico-right-side > i {\n  margin-right: 0px;\n  margin-left: 8px;\n}\n#default-btn-003d0b9070ff95e59bd2f7fc311b8395 > i {\n  margin-right: 8px;\n}<\/style><a href=\"https:\/\/www.roodbovengroen.com\/en\/ism-news-updates\/\" class=\"default-btn-shortcode dt-btn dt-btn-m link-hover-off btn-inline-left  vc_custom_1617121685890\" id=\"default-btn-003d0b9070ff95e59bd2f7fc311b8395\" title=\"ISM NEWS UPDATES\"><i class=\"icomoon-the7-font-the7-arrow-20\"><\/i><span>Back to News Updates<\/span><\/a>[vc_separator color=&#8221;custom&#8221; accent_color=&#8221;#004029&#8243;][\/vc_column][vc_column width=&#8221;3\/4&#8243;][vc_column_text]<\/p>\n<h1><span style=\"color: #c3191a;\">Corporate Sustainability Reporting Directive (CSRD) &amp; ESG reporting<\/span><\/h1>\n<p>The EU\u2019s Corporate Sustainability Reporting Directive (CSRD) is transforming ESG reporting. From 2024, large companies will be required to report on sustainability policy and performance. The CSRD requires companies to disclose the environmental and social consequences of their activities. Companies must have this information verified by an accountant. The CSRD applies if the company meets at least 2 of these requirements:<\/p>\n<p>more than \u20ac 40 million net turnover<\/p>\n<p>more than \u20ac 20 million on the balance sheet<\/p>\n<p>250 or more employees<\/p>\n<p>Small and medium-sized companies are exempted from the CSRD at least until fiscal year 2026. But they do have to deal with requirements from their CSRD-compliant customers or suppliers. ESG stands for Environmental, Social and Governance and refers to the three central factors in measuring the sustainability of an investment.[\/vc_column_text][vc_separator color=&#8221;custom&#8221; accent_color=&#8221;#004029&#8243;][vc_column_text]<\/p>\n<h2 id=\"tw-target-text\" class=\"tw-data-text tw-text-large XcVN5d tw-ta\" dir=\"ltr\" style=\"text-align: center;\" data-placeholder=\"Vertaling\"><span lang=\"en\">Would you like to receive future updates and important information directly in your mailbox?\u00a0<\/span><\/h2>\n<p>[\/vc_column_text]<style type=\"text\/css\" data-type=\"the7_shortcodes-inline-css\">#default-btn-07bb8e5a072dd2838e02b1cd8a6f23de.ico-right-side > i {\n  margin-right: 0px;\n  margin-left: 8px;\n}\n#default-btn-07bb8e5a072dd2838e02b1cd8a6f23de > i {\n  margin-right: 8px;\n}<\/style><div class=\"btn-align-center\"><a href=\"https:\/\/roodbovengroen.us20.list-manage.com\/subscribe?u=29dfb03f735df2b085bb1c258&amp;id=317e1ecdb4\" class=\"default-btn-shortcode dt-btn dt-btn-m link-hover-off  vc_custom_1681478766336\" id=\"default-btn-07bb8e5a072dd2838e02b1cd8a6f23de\" title=\"ISM NEWS UPDATES\"><i class=\"icomoon-the7-font-telegram\"><\/i><span>You can now sign up for our ISM news update here!<\/span><\/a><\/div>[\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row bg_type=&#8221;image&#8221; parallax_style=&#8221;vcpb-vz-jquery&#8221; bg_image_new=&#8221;id^89|url^https:\/\/www.roodbovengroen.com\/wp-content\/uploads\/2020\/05\/2000px_745625317.jpg|caption^null|alt^null|title^2000px_745625317|description^null&#8221; bg_image_repeat=&#8221;no-repeat&#8221; parallax_sense=&#8221;50&#8243; bg_override=&#8221;full&#8221; disable_on_mobile_img_parallax=&#8221;disable_on_mobile_img_parallax_value&#8221; parallax_content=&#8221;parallax_content_value&#8221; parallax_content_sense=&#8221;50&#8243; css=&#8221;.vc_custom_1591095257578{margin-top: -100px !important;}&#8221;][vc_column][vc_empty_space height=&#8221;150px&#8221;][vc_row_inner css=&#8221;.vc_custom_1591094995702{background-color: rgba(255,255,255,0.95) !important;*background-color: rgb(255,255,255) !important;}&#8221;][vc_column_inner][vc_column_text] ISM News From ISM News Update nr. 126: Corporate Sustainability Reporting Directive (CSRD) &amp; ESG reporting Juli 2023[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_empty_space height=&#8221;100px&#8221;][\/vc_column][\/vc_row][vc_row css=&#8221;.vc_custom_1591267562241{margin-top: 50px !important;}&#8221;][vc_column width=&#8221;1\/4&#8243;][vc_column_text] Other news from ISM News Update no. 126: Performance lists Paris MoU EU-ETS&hellip;<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[108],"tags":[],"class_list":["post-6143","post","type-post","status-publish","format-standard","hentry","category-ism-updates-en","category-108","description-off"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.roodbovengroen.com\/en\/wp-json\/wp\/v2\/posts\/6143","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.roodbovengroen.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.roodbovengroen.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.roodbovengroen.com\/en\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/www.roodbovengroen.com\/en\/wp-json\/wp\/v2\/comments?post=6143"}],"version-history":[{"count":4,"href":"https:\/\/www.roodbovengroen.com\/en\/wp-json\/wp\/v2\/posts\/6143\/revisions"}],"predecessor-version":[{"id":6168,"href":"https:\/\/www.roodbovengroen.com\/en\/wp-json\/wp\/v2\/posts\/6143\/revisions\/6168"}],"wp:attachment":[{"href":"https:\/\/www.roodbovengroen.com\/en\/wp-json\/wp\/v2\/media?parent=6143"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.roodbovengroen.com\/en\/wp-json\/wp\/v2\/categories?post=6143"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.roodbovengroen.com\/en\/wp-json\/wp\/v2\/tags?post=6143"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}