Small and medium-sized enterprises that are primarily not listed on the stock market. They are not covered by mandatory CSRD requirements, but are encouraged to adhere to voluntary reporting.
Small and medium-sized enterprises that are primarily not listed on the stock market. They are not covered by mandatory CSRD requirements, but are encouraged to adhere to voluntary reporting.
Business relationships refer to the connections a company has with its partners, entities in its value chain, and other non-State or State entities that are directly linked to its operations, products, or services. These relationships can be both direct and indirect, including shareholding positions in joint ventures or investments.
Learn moreUnder 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 moreA core concept of CSRD that requires companies to assess how their activities affect people and the environment (impact materiality), and how sustainability issues affect business performance, risks, or opportunities (financial materiality). A topic is material if it meets either threshold.
Learn moreNon-employees in a company's workforce refer to both self-employed contractors and individuals provided by employment agencies (NACE Code N78).
Learn moreUnder CSRD, an issue is considered material if it meets the definition of impact materiality, financial materiality, or both.
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