Goal A3: Step 1
This guidance document – Goal A3.1 Nature Disclosures: Know your obligations, looks at biodiversity reporting obligations within the broader sustainability landscape for different business types. The relationship between EU Taxonomy and the Corporate Sustainability Reporting Directive (CSRD) will also be outlined.
This guidance provides information on businesses legal obligations, in particular if your business falls under the scope of CSRD; and if/when your business needs to start reporting.
For businesses that do not fall under the scope of CSRD in its current iteration, we outline how CSRD reporting may relate to your business down the line. Many businesses that are not within the scope of CSRD are part of the value chain (or Scope 3) of larger organisations. These larger organisations may request Environmental, Social and Governance (ESG) information from their value chain members.
Once you know your obligations under new sustainability regulations, the next step will be to explore the reporting standards to find the best fit for your business.
In this guidance series, we will cover
Take a breath! Have a read. You’re not expected to be an expert. Take your time reading through the guide and get a basic understanding.
I’m sure you have lots of questions! Pop along to our Member’s Forum, upload your questions or comments and we will discuss them at our upcoming quarterly Member’s Forum.
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(The number in brackets refers to your headcount)
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