5. Sustainability Reporting & Regulation
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16 Terms
Rapport de durabilité
Sustainability report
Informations extra-financières
Non-financial information
Reporting de durabilité
Sustainability reporting
Directive sur le reporting de durabilité des entreprises
Corporate Sustainability Reporting Directive (CSRD)
Normes européennes de reporting de durabilité
European Sustainability Reporting Standards (ESRS)
Double matérialité
Double materiality
Indicateur de performance
Performance indicator
Évaluation des risques
Risk assessment
Obligation de publication
Disclosure requirement
Vérification externe
External assurance
Audit de durabilité
Sustainability assurance
Conformité réglementaire
Regulatory compliance
Collecter des données fiables
Collect reliable data
Mesurer l’impact environnemental
Measure environmental impact
Communiquer de manière transparente
Communicate transparently