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지속가능성 보고 키트

ESRS 이중 중대성 평가, ISSB IFRS S1 및 S2 공시, SFDR PAI 성명서, 스튜어드십 보고서.

1단계

평가

  1. Double Materiality Assessment Template (CSRD, ESRS)

    전체

    CSRD applicability after Omnibus I, value chain, stakeholders, IRO long list, impact and financial scoring, thresholds, ESRS mapping, assurance evidence

    CSRD as amended by Directive (EU) 2026/470; ESRS 1 and 2 (DR 2023/2772 as amended by DR 2026/1563)

  2. Environmental Aspects Register Template (ISO 14001)

    표준

    Environmental aspects & impacts register

  3. Responsible Investment and ESG Policy Template

    전체

    Beliefs, governance, ESG integration, exclusions, sustainability risk, PAI, SFDR classification and fund names, climate targets, engagement, controls

    SFDR (EU) 2019/2088 Art. 3-9 and (EU) 2022/1288; Taxonomy (EU) 2020/852; ESMA fund names guidelines; SRD II Art. 3g; SEC Rule 206(4)-6

  4. Impact Report Template

    전체

    Annual impact report: leadership letter, year in numbers, outcomes vs baseline and target, consented stories, finances

  5. Board Meeting Pack Template

    표준

    Board meeting pack: agenda, CEO report, financials vs budget, KPI dashboard, risk report, resolutions, committee reports, action log

2단계

공개와 보안 권고

  1. ISSB Sustainability Disclosure Template (IFRS S1, S2)

    전체

    Basis and reliefs, jurisdiction adoption table, risks and opportunities, governance, strategy, risk management, metrics, GHG inventory, connectivity, controls

    IFRS S1 and IFRS S2 (2023; S2 GHG amendments effective 2027-01-01), names and paragraph numbers only

  2. SFDR Principal Adverse Impacts Statement Template (EU 2022/1288 Annex I)

    전체

    SFDR Article 4 entity PAI statement: applicability, summary, Table 1 indicators 1-18, Table 2/3 picks, actions, policies, engagement, history, data controls

    SFDR (EU) 2019/2088 Art. 4; Delegated Reg (EU) 2022/1288 Annex I

  3. Stewardship Report Template (UK Stewardship Code 2026, SRD II)

    전체

    Scope and frameworks, context changes, integration examples, market-wide risks, engagement stats and cases, escalation, voting summary and significant votes, oversight, conflicts, index

    UK Stewardship Code 2026 (Principles 1-6, names only); SRD II Art. 3g(1)(b)