LSME stands for Listed Small and Medium Enterprises. It is composed of SMEs, small banks and captive insurers that are required to report under CSRD.
LSME stands for Listed Small and Medium Enterprises. It is composed of SMEs, small banks and captive insurers that are required to report under CSRD.
Under CSRD and ESRS, a matter is materially impactful if it has significant positive or negative effects on people or the environment across a company’s operations, value chain, products, or services - over the short, medium, or long term.
Learn moreThis section of the management report presents information on sustainability matters, following the guidelines of Directive 2013/34/EU and the ESRS.
Learn moreThe highest decision-making bodies in an organization, including committees. If there are no members from the administrative, management, or supervisory bodies, the CEO and deputy CEO (if applicable) should be included. In some cases, governance systems have two tiers, with separate supervision and management.
Learn moreA company’s preparedness to undergo external assurance on its sustainability reporting.
Learn moreUnder CSRD, an issue is considered material if it meets the definition of impact materiality, financial materiality, or both.
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