On-demand
In this webinar, our CSRD experts will take you through what reporting means in practice, drawing from their experience preparing some of our clients and partners for compliance. In this session, you will learn the implementation of CSRD in phases using the ABCD method we developed.
Below you can find some of the questions addressed during the Q&A:
- Could you provide guidance on where to source data for compliance with the CSRD, and what key performance indicators (KPIs) are recommended for effectively measuring and reporting corporate sustainability?
- Any specific requirements for Scope 2 on location-based or market-based emissions?
- If we are a German company, but have companies in HK, China, Australia and New Zealand which revenue and employee count do we have to consider? The whole group, or just the EU business?
- What is the best approach for assessing if my company is obliged to report if organizational structure is complex? E.g. my company is small and therefore not obliged, but my mother company sitting in other country owns more smaller units, and therefore in total the whole group could be obliged. Can one of the units reports for the whole group? Or does the mother company do the work?
- What is the obligation of a European group with more than €40M turnover, €20M balance, but with subsidiaries not reaching these criteria?
- Does Carbon Footprint Assessment for a manufacturing company also include (sales) offices or may it be limited to your manufacturing operations?
- According to you, which function in the company should be responsible for performing the double materiality?
- How can we deal with subtopics which are not material (withing a material topic)? Is it okay to provide justifications – e.g. based on company business model and / or the IRO?
- Should all the subsidiaries of a company (let’s say around 30 distributed across Europe) prepare one consolidated CSRD report and all the subsidiaries should provide information or are there also thresholds?
- If we are already reporting according to GRI, how will it combine? We will stop reporting according to GRI or we will report on both frameworks (GRI and CSRD)?
