Publikation:
Corporate environmental reporting

dc.date.accessioned2024-06-18T15:27:35Z
dc.date.available2024-06-18T15:27:35Z
dc.date.issued2024
dc.description.abstractThe Corporate Sustainability Reporting Directive (CSRD) will require large companies to create transparency about their environmental and social impacts, including those in the supply chain. New laws on corporate supply chain due diligence, such as the German Supply Chain Act (LkSG) or the planned European Corporate Sustainability Due Diligence Directive (CSDDD), oblige companies to address environmental damage and human rights violations in their supply chains and report on the outcome. In the context of the current debate on easing reporting burdens for companies, this factsheet examines the compatibility of the environmental reporting requirements from the CSRD with those of selected due diligence laws to identify synergies and gaps.en
dc.format.extent23
dc.identifier.doihttps://doi.org/10.60810/openumwelt-3192
dc.identifier.urihttps://openumwelt.de/handle/123456789/9726
dc.language.isoeng
dc.publisherGerman Environment Agency
dc.relation.ispartofseriesFact Sheet
dc.rights.urihttp://rightsstatements.org/vocab/InC/1.0/
dc.source.urihttps://umweltbundesamt.de/sites/default/files/medien/11850/publikationen/factsheet_factsheet_corporate_environmental_reporting.pdf
dc.subjectCSRD
dc.subjectdue diligence
dc.subjectsupply chain
dc.subjectsustainability reporting
dc.subjectenvironmental management
dc.subject.ubaThemeClimate | Energy
dc.subject.ubaThemeChemicals
dc.subject.ubaThemeEconomy | Consumption
dc.subject.ubaThemeAir
dc.subject.ubaThemeWaste | Resources
dc.subject.ubaThemeWater
dc.subject.ubaThemeSustainability | Strategies | International matters
dc.titleCorporate environmental reportingen
dc.typeSonstiges
dspace.entity.typePublication
local.audienceScience
local.identifier.cmsId109823
local.identifier.fundingIndicator3722141020
local.identifier.standardizedFundingIndicator37221410
local.ingest.cmsCreatedOn2024-05-06T10:01:19
local.ingest.cmsModifiedOn2024-05-06T10:03:54
local.ingest.cmsStateChangedOn2024-05-06T10:03:53
local.ingest.cmsStateNewLive (veröffentlicht)
local.ingest.cmsStateOldIn Erstellung/Bearbeitung
local.ingest.cmsStateRevisionId191503
local.jointTitleCORPORATE ENVIRONMENTAL REPORTING COMPATIBILITY OF DUE DILIGENCE LAWS AND THE EUROPEAN SUSTAINABILITY REPORTING STANDARDS ESRS
local.newsletter0
local.sourcecms
local.subject.researchIndicator
local.subtitleCompatibility of Due Diligence laws and the European Sustainability Reporting Standards (ESRS)en
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