ESG
ESG Compliance
CSRD, EU-Taxonomie und SFDR — Anforderungen, Fristen und Umsetzungsstatus.
CSRD (EU 2022/2464)
Effective: 2024-01-01
4
Requirements
EU Taxonomy (EU 2020/852)
Effective: 2022-01-01
4
Requirements
SFDR (EU 2019/2088)
Effective: 2021-03-01
2
Requirements
10 total requirements
| ID | Requirement | Framework | Status | Deadline |
|---|---|---|---|---|
| ESG-001 | Double Materiality Assessment | CSRD | required | 2025-01-01 |
| ESG-002 | ESRS Reporting Standards | CSRD | required | 2025-01-01 |
| ESG-003 | Value Chain Analysis | CSRD | required | 2026-01-01 |
| ESG-004 | Taxonomy Eligibility Assessment | TAXONOMY | required | 2022-06-30 |
| ESG-005 | DNSH Principle Compliance | TAXONOMY | required | 2023-01-01 |
| ESG-006 | Minimum Safeguards | TAXONOMY | required | 2023-01-01 |
| ESG-007 | Principal Adverse Impact (PAI) Reporting | SFDR | required | 2021-06-30 |
| ESG-008 | Entity-Level Disclosure | SFDR | required | 2021-03-10 |
| ESG-009 | ESG Data Assurance | CSRD | upcoming | 2026-01-01 |
| ESG-010 | Green Asset Ratio (GAR) Calculation | TAXONOMY | required | 2023-06-30 |