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ESG Reporting: CSRD, ESRS e VSME

CSRD/ESRS Reporting

Assessment of applicability, gap analysis, data, disclosures and preparation for reporting in line with CSRD/ESRS.

Objective

To help organisations within the value chain, or those potentially affected by it, to prepare robust sustainability reports.

  • Assessment of scope and timing
  • Mapping of ESRS requirements
  • Dual materiality analysis
  • Data, controls and evidence plan

Deliverables

Content structured for decision-making, implementation and reporting.

  • Nota sobre a aplicabilidade da CSRD/ESRS
  • ESRS Gap Analysis Matrix
  • Reporting roadmap
  • Draft press releases and date pack

Regulatory attention

The scope and timetable should always be confirmed at the project stage, given the ongoing simplification and changes taking place within the EU.

  • Do not enter into any obligations without first carrying out an analysis
  • Distinguishing between legal requirements and market pressures
  • Document the criteria used
  • Update the plan in accordance with the transposed legislation

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