Climate standard prototype’
Climate standard prototype working paper Page 1 ... (SFDR, Taxonomy, etc.) and policies as well as climate-related reporting frameworks (in particular TCFD) and standards. The starting point was the work ... o the impacts of the reporting entity on climate change and its past, current and future mitigation efforts; ...
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[Draft] European Sustainability Reporting Standard G2 ...
www.efrag.org(a) ESRS 3 Sustainability governance and organisation on the description by the undertaking of the roles and responsibilities of its governance bodies in relation to sustainability matters (disclosure requirement 1); and (b) ESRS 4 Sustainability material …
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