Finden Sie die Angabe. Sehen Sie genau, was vorzubereiten ist.
Suchen Sie nach Angabecode, Anforderung oder Berichtsthema. Öffnen Sie eine Disclosure-Karte und sehen Sie, was die Anforderung bedeutet, welche Informationen zu erheben sind, wer sie wahrscheinlich verantwortet, welche Nachweise aufzubewahren sind, wie formuliert wird und was vor Review oder Prüfung zu kontrollieren ist.
Disclosure-Bibliothek durchsuchenSuche nach Code, Wortlaut der Anforderung oder Thema.
Nicht sicher, welche Angabe gilt? Klären Sie die Frage in den Disclosure-Guides →
- Verstehen
- Was die Anforderung verlangt, ihre Abgrenzung und verwandte Angaben.
- Vorbereiten
- Die zu erhebenden Felder, wahrscheinliche Verantwortliche und Nachweise je Feld.
- Anfordern
- Die Fachfrage und die interne E-Mail- oder Teams-Anfrage.
- Formulieren
- Methodenhinweise, Kontextfragen und Hinweise zur Platzierung im Bericht.
- Prüfen
- Zu prüfende Aussagen, typische Lücken, Ermessensfragen und Prüfungsrisiken.
- Vergleichen
- Illustrative Formulierungen und Beispiele aus veröffentlichten Berichten.
Anforderung → Daten → Nachweise → Entwurf → Review
GRI 2
General Disclosures
Entity and governance, strategy and policies, stakeholder engagement, and the reporting basis itself.
30 Angaben
alle Karten live
- GRI 2-1Organizational detailsKarte
- GRI 2-2Entities included in the organization’s sustainability reportingKarte
- GRI 2-3Reporting period, frequency and contact pointKarte
- GRI 2-4Restatements of informationKarte
- GRI 2-5External assuranceKarte
- GRI 2-6Activities, value chain and other business relationshipsKarte
- GRI 2-7EmployeesKarte
- GRI 2-8Workers who are not employeesKarte
- GRI 2-9Governance structure and compositionKarte
- GRI 2-10Nomination and selection of the highest governance bodyKarte
- GRI 2-11Chair of the highest governance bodyKarte
- GRI 2-12Role of the highest governance body in overseeing the management of impactsKarte
- GRI 2-13Delegation of responsibility for managing impactsKarte
- GRI 2-14Role of the highest governance body in sustainability reportingKarte
- GRI 2-15Conflicts of interestKarte
- GRI 2-16Communication of critical concernsKarte
- GRI 2-17Collective knowledge of the highest governance bodyKarte
- GRI 2-18Evaluation of the performance of the highest governance bodyKarte
- GRI 2-19Remuneration policiesKarte
- GRI 2-20Process to determine remunerationKarte
- GRI 2-21Annual total compensation ratioKarte
- GRI 2-22Statement on sustainable development strategyKarte
- GRI 2-23Policy commitmentsKarte
- GRI 2-24Embedding policy commitmentsKarte
- GRI 2-25Processes to remediate negative impactsKarte
- GRI 2-26Mechanisms for seeking advice and raising concernsKarte
- GRI 2-27Compliance with laws and regulationsKarte
- GRI 2-28Membership associationsKarte
- GRI 2-29Approach to stakeholder engagementKarte
- GRI 2-30Collective bargaining agreementsKarte
GRI 3
Material Topics
How material topics were determined, the list of them, and how each one is managed.
3 Angaben
alle Karten live
GRI 101
Biodiversity
Sites in sensitive areas, impact drivers, ecosystem condition, and impacts in the supply chain.
8 Angaben
alle Karten live
Gültig ab 2026
- GRI 101-1Policies to halt and reverse biodiversity lossKarte
- GRI 101-2Management of biodiversity impactsKarte
- GRI 101-3Access and benefit-sharingKarte
- GRI 101-4Identification of biodiversity impactsKarte
- GRI 101-5Locations with biodiversity impactsKarte
- GRI 101-6Direct drivers of biodiversity lossKarte
- GRI 101-7Changes to the state of biodiversityKarte
- GRI 101-8Ecosystem servicesKarte
GRI 102
Climate Change
Transition plan, GHG emissions and removals, carbon credits, and a just transition.
10 Angaben
alle Karten live
Gültig ab 2027
- GRI 102-1Transition plan for climate change mitigationKarte
- GRI 102-2Climate change adaptation planKarte
- GRI 102-3Just transitionKarte
- GRI 102-4GHG emissions reduction targets and progressKarte
- GRI 102-5Scope 1 GHG emissionsKarte
- GRI 102-6Scope 2 GHG emissionsKarte
- GRI 102-7Scope 3 GHG emissionsKarte
- GRI 102-8GHG emissions intensityKarte
- GRI 102-9GHG Removals in the Value ChainKarte
- GRI 102-10Carbon CreditsKarte
GRI 103
Energy
Energy consumption, self-generation, the energy mix and reductions.
5 Angaben
alle Karten live
Gültig ab 2027
GRI 201
Economic Performance
Economic value generated, pension obligations, government support, and climate-related financial effects.
4 Angaben
alle Karten live
GRI 202
Market Presence
Entry-level wages against local minimums, and senior hires from the local community.
2 Angaben
alle Karten live
GRI 203
Indirect Economic Impacts
Infrastructure investments and services, and the indirect impacts that follow from them.
2 Angaben
alle Karten live
GRI 204
Procurement Practices
Proportion of spending on local suppliers at significant locations of operation.
1 Angabe
alle Karten live
GRI 205
Anti-corruption
Corruption risk assessment, communication and training, and confirmed incidents.
3 Angaben
alle Karten live
GRI 206
Anti-competitive Behavior
Legal actions for anti-competitive behaviour, anti-trust and monopoly practices.
1 Angabe
alle Karten live
GRI 207
Tax
Tax approach and governance, stakeholder engagement, and country-by-country reporting.
4 Angaben
alle Karten live
GRI 301
Materials
Materials used, recycled input materials, and reclaimed products and packaging.
3 Angaben
alle Karten live
GRI 302
Energy
Energy consumption inside and outside the organization, intensity, and reductions.
5 Angaben
alle Karten live
2027 durch GRI 103 ersetzt
GRI 303
Water and Effluents
Water as a shared resource, withdrawal, discharge and consumption.
5 Angaben
alle Karten live
GRI 304
Biodiversity
Sites near protected areas, significant impacts, habitats protected or restored, and IUCN species.
4 Angaben
alle Karten live
Ersetzt durch GRI 101
- GRI 304-1Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areasKarte
- GRI 304-2Significant impacts of activities, products and services on biodiversityKarte
- GRI 304-3Habitats protected or restoredKarte
- GRI 304-4IUCN Red List species and national conservation list species with habitats in areas affected by operationsKarte
GRI 305
Emissions
Scope 1, 2 and 3 emissions, intensity, reductions, ozone-depleting substances and other air emissions.
7 Angaben
alle Karten live
2027 durch GRI 102 ersetzt
- GRI 305-1Direct (Scope 1) GHG emissionsKarte
- GRI 305-2Energy indirect (Scope 2) GHG emissionsKarte
- GRI 305-3Other indirect (Scope 3) GHG emissionsKarte
- GRI 305-4GHG emissions intensityKarte
- GRI 305-5Reduction of GHG emissionsKarte
- GRI 305-6Emissions of ozone-depleting substances (ODS)Karte
- GRI 305-7Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissionsKarte
GRI 306
Waste
Waste-related impacts, waste generated, and waste diverted from and directed to disposal.
5 Angaben
alle Karten live
GRI 308
Supplier Environmental Assessment
New suppliers screened on environmental criteria, and negative impacts in the supply chain.
2 Angaben
alle Karten live
GRI 401
Employment
New hires and turnover, benefits to full-time employees, and parental leave.
3 Angaben
alle Karten live
GRI 402
Labor Management Relations
Minimum notice periods for significant operational changes.
1 Angabe
alle Karten live
GRI 403
Occupational Health and Safety
The OH&S management system, hazard identification, worker participation, and injuries and ill health.
10 Angaben
alle Karten live
- GRI 403-1Occupational health and safety management systemKarte
- GRI 403-2Hazard identification, risk assessment, and incident investigationKarte
- GRI 403-3Occupational health servicesKarte
- GRI 403-4Worker participation, consultation, and communication on occupational health and safetyKarte
- GRI 403-5Worker training on occupational health and safetyKarte
- GRI 403-6Promotion of worker healthKarte
- GRI 403-7Prevention and mitigation of occupational health and safety impacts directly linked by business relationshipsKarte
- GRI 403-8Workers covered by an occupational health and safety management systemKarte
- GRI 403-9Work-related injuriesKarte
- GRI 403-10Work-related ill healthKarte
GRI 404
Training and Education
Training hours, skills-upgrading programmes, and performance and career development reviews.
3 Angaben
alle Karten live
GRI 405
Diversity and Equal Opportunity
Diversity of governance bodies and employees, and the ratio of basic salary and remuneration.
2 Angaben
alle Karten live
GRI 406
Non-discrimination
Incidents of discrimination, and the corrective actions taken.
1 Angabe
alle Karten live
GRI 407
Freedom of Association and Collective Bargaining
Operations and suppliers where freedom of association and collective bargaining may be at risk.
1 Angabe
alle Karten live
GRI 408
Child Labor
Operations and suppliers at significant risk of incidents of child labour.
1 Angabe
alle Karten live
GRI 409
Forced or Compulsory Labor
Operations and suppliers at significant risk of incidents of forced or compulsory labour.
1 Angabe
alle Karten live
GRI 410
Security Practices
Security personnel trained in the organization's human rights policies and procedures.
1 Angabe
alle Karten live
GRI 411
Rights of Indigenous Peoples
Incidents of violations involving the rights of indigenous peoples.
1 Angabe
alle Karten live
GRI 413
Local Communities
Community engagement and impact assessments, and operations with significant negative impacts.
2 Angaben
alle Karten live
GRI 414
Supplier Social Assessment
New suppliers screened on social criteria, and negative social impacts in the supply chain.
2 Angaben
alle Karten live
GRI 415
Public Policy
Political contributions, by country and recipient.
1 Angabe
alle Karten live
GRI 416
Customer Health and Safety
Health and safety impacts of products and services, and incidents of non-compliance.
2 Angaben
alle Karten live
GRI 417
Marketing and Labeling
Product and service information requirements, and incidents in labelling and marketing.
3 Angaben
alle Karten live
GRI 418
Customer Privacy
Substantiated complaints about breaches of customer privacy and losses of customer data.
1 Angabe
alle Karten live
ESRS 2
General Disclosures
Governance, strategy, impact/risk/opportunity management and the metrics basis every topical standard builds on.
15 Angaben
alle Karten live
- BP-1General Basis for Preparation of Sustainability StatementsKarte
- BP-2Disclosures in Relation to Specific CircumstancesKarte
- GDR-AActions and Resources in Relation to Material Sustainability MattersKarte
- GDR-MMetrics in Relation to Material Sustainability MattersKarte
- GDR-PPolicies Adopted to Manage Material Sustainability MattersKarte
- GDR-TTargets in Relation to Material Sustainability MattersKarte
- GOV-1Role of the Administrative, Management and Supervisory BodiesKarte
- GOV-2Information Provided to and Sustainability Matters Addressed by the Administrative, Management and Supervisory BodiesKarte
- GOV-3Integration of Sustainability-Related Performance in Incentive SchemesKarte
- GOV-4Statement on Due DiligenceKarte
- IRO-1Description of the Processes to Identify and Assess Material Impacts, Risks and OpportunitiesKarte
- IRO-2Disclosure Requirements in ESRS Covered by the Undertaking's Sustainability StatementKarte
- SBM-1Strategy, Business Model and Value ChainKarte
- SBM-2Interests and Views of StakeholdersKarte
- SBM-3Material Impacts, Risks and Opportunities and Their Interaction with Strategy and Business ModelKarte
ESRS E1
Climate Change
Transition plan, policies and targets, energy, Scope 1–3 emissions, removals, carbon credits and financial effects.
11 Angaben
alle Karten live
- E1-1Transition plan for climate change mitigationKarte
- E1-2Identification of climate-related risks and scenario analysisKarte
- E1-3Resilience in relation to climate changeKarte
- E1-4Policies related to climate change mitigation and adaptationKarte
- E1-5Actions and resources in relation to climate change mitigation and adaptationKarte
- E1-6Targets related to climate changeKarte
- E1-7Energy consumption and mixKarte
- E1-8Gross scope 1, 2, 3 GHG emissionsKarte
- E1-9GHG removals and GHG mitigation projects financed through carbon creditsKarte
- E1-10Internal carbon pricingKarte
- E1-11Anticipated financial effects from material physical and transition risks and potential climate-related opportunitiesKarte
ESRS E2
Pollution
Pollution of air, water and soil, substances of concern, and the financial effects.
5 Angaben
2 Karten live
ESRS E3
Water and Marine Resources
Water consumption, withdrawal and discharge, marine resources, and the financial effects.
4 Angaben
alle Karten live
ESRS E4
Biodiversity and Ecosystems
Transition plan, impact metrics on species and ecosystems, and the financial effects.
5 Angaben
alle Karten live
ESRS E5
Resource Use and Circular Economy
Resource inflows and outflows, waste, and the financial effects.
5 Angaben
alle Karten live
ESRS G1
Business Conduct
Corporate culture, whistleblowing, corruption and bribery, political influence and payment practices.
6 Angaben
alle Karten live
ESRS S1
Own Workforce
Working conditions, equal treatment, workforce characteristics, pay gap, and incidents.
16 Angaben
alle Karten live
- S1-1Policies (Own Workforce)Karte
- S1-2Engagement & Grievance MechanismsKarte
- S1-3Actions & ResourcesKarte
- S1-4TargetsKarte
- S1-5Employees (Core workforce structure)Karte
- S1-6Non-employeesKarte
- S1-7Collective Bargaining & Social DialogueKarte
- S1-8DiversityKarte
- S1-9Adequate WagesKarte
- S1-10Social ProtectionKarte
- S1-11DisabilitiesKarte
- S1-12TrainingKarte
- S1-13Health & SafetyKarte
- S1-14Work-life BalanceKarte
- S1-15RemunerationKarte
- S1-16Human Rights IncidentsKarte
ESRS S2
Workers in the Value Chain
Policies, engagement, remediation channels and targets for workers in the value chain.
4 Angaben
alle Karten live
ESRS S3
Affected Communities
Policies, engagement, remediation channels and targets for affected communities.
4 Angaben
alle Karten live
ESRS S4
Consumers and End-users
Policies, engagement, remediation channels and targets for consumers and end-users.
4 Angaben
3 Karten live
IFRS S1
General Requirements for Disclosure of Sustainability-related Financial Information
Governance, strategy, risk management and metrics for sustainability-related risks and opportunities, plus the general presentation and materiality requirements.
35 Angaben
14 Karten live
- s1-11-15Fair presentationBerichtsbeispiele
- s1-17-19MaterialityBerichtsbeispiele
- s1-20Reporting entityBerichtsbeispiele
- s1-21-24Connected informationBerichtsbeispiele
- s1-25Core content architectureBerichtsbeispiele
- s1-26Governance disclosure objectiveBerichtsbeispiele
- s1-27-aGovernance body or individual oversightKarte
- s1-27-bManagement role in governanceKarte
- s1-28Strategy disclosure objectiveBerichtsbeispiele
- s1-29Strategy disclosure architectureKarte
- s1-30-aSustainability-related risks and opportunitiesKarte
- s1-30-b-cTime horizonsKarte
- s1-32Business model and value chain effectsKarte
- s1-33Strategy and decision-makingKarte
- s1-34-37Current and anticipated financial effectsKarte
- s1-38-40When quantitative financial effects are not providedBerichtsbeispiele
- s1-41-42ResilienceKarte
- s1-43Risk management disclosure objectiveKarte
- s1-44-aProcesses for sustainability-related risksKarte
- s1-44-bProcesses for sustainability-related opportunitiesKarte
- s1-44-cIntegration into overall risk managementBerichtsbeispiele
- s1-45Metrics and targets disclosure objectiveBerichtsbeispiele
- s1-46-48Metrics for each sustainability-related risk and opportunityKarte
- s1-49-50Metrics from other sources and entity-developed metricsBerichtsbeispiele
- s1-51-53Targets and consistency over timeKarte
- s1-54-55Identifying sustainability-related risks and opportunitiesBerichtsbeispiele
- s1-56-58Identifying applicable disclosure requirements where no specific IFRS standard appliesBerichtsbeispiele
- s1-59Disclosure of sources of guidance appliedBerichtsbeispiele
- s1-60-63Location of disclosures and cross-referenceBerichtsbeispiele
- s1-64-69Timing of reporting and interim updatesBerichtsbeispiele
- s1-70-71Comparative informationBerichtsbeispiele
- s1-72-73Statement of compliance and exemptionsBerichtsbeispiele
- s1-74-76Significant judgementsBerichtsbeispiele
- s1-77-82Measurement uncertaintyBerichtsbeispiele
- s1-83-86Prior-period errorsBerichtsbeispiele
IFRS S2
Climate-related Disclosures
Climate governance, transition plans, scenario analysis, Scope 1–3 emissions, and cross-industry and industry-based metrics.
52 Angaben
25 Karten live
- s2-1-2ObjectiveBerichtsbeispiele
- s2-3-4ScopeBerichtsbeispiele
- s2-5Governance objectiveBerichtsbeispiele
- s2-6-aOversight by governance bodyKarte
- s2-6-bManagement roleKarte
- s2-7Duplication avoidanceBerichtsbeispiele
- s2-8Strategy objectiveBerichtsbeispiele
- s2-9Strategy disclosure architectureBerichtsbeispiele
- s2-10Climate-related risks and opportunitiesKarte
- s2-11-12Identification inputs and industry topicsKarte
- s2-13Business model and value chain impactKarte
- s2-14-aStrategy response and transition planKarte
- s2-14-bResourcing of climate actionsBerichtsbeispiele
- s2-14-cProgress against prior plansKarte
- s2-15Financial effects architectureBerichtsbeispiele
- s2-16-a-bCurrent financial effects and near-term adjustment riskBerichtsbeispiele
- s2-16-c-dAnticipated financial effectsBerichtsbeispiele
- s2-17-18Approach to quantitative financial effectsBerichtsbeispiele
- s2-19-21Omission and fallback for quantitative financial effectsBerichtsbeispiele
- s2-22-aClimate resilience assessment outputsKarte
- s2-22-bScenario analysis method, inputs and assumptionsKarte
- s2-23Use of metric categories and industry metrics in strategy disclosuresBerichtsbeispiele
- s2-24Risk management objectiveBerichtsbeispiele
- s2-25-aClimate-risk processes and policiesKarte
- s2-25-bClimate-opportunity processesKarte
- s2-25-cIntegration with overall risk managementBerichtsbeispiele
- s2-26Duplication avoidance in risk managementBerichtsbeispiele
- s2-27Metrics and targets objectiveBerichtsbeispiele
- s2-28Metrics and targets architectureBerichtsbeispiele
- s2-29-a-iAbsolute gross greenhouse gas emissionsKarte
- s2-29-a-iiGHG measurement standardBerichtsbeispiele
- s2-29-a-iiiGHG measurement approach, inputs and assumptionsKarte
- s2-29-a-iv-vGHG boundary disaggregation and Scope 2 detailsKarte
- s2-29-a-vi-1Scope 3 categoriesKarte
- s2-29-a-vi-2Financed emissionsKarte
- s2-29-bTransition-risk vulnerability metricKarte
- s2-29-cPhysical-risk vulnerability metricKarte
- s2-29-dClimate-opportunity alignment metricBerichtsbeispiele
- s2-29-eCapital deployment metricKarte
- s2-29-fInternal carbon pricesKarte
- s2-29-gRemuneration linkageKarte
- s2-30-31Cross-industry metric preparation rulesBerichtsbeispiele
- s2-32Industry-based metricsBerichtsbeispiele
- s2-33Target characteristicsKarte
- s2-34Target governance and monitoringKarte
- s2-35Target performance and trendsKarte
- s2-36Greenhouse-gas-target specifics and carbon creditsKarte
- s2-37Metrics used for target setting and monitoringBerichtsbeispiele
- s2-c1-c3Effective date and comparativesBerichtsbeispiele
- s2-c4-c5First-year transition reliefsBerichtsbeispiele
- S2.21Climate-related risks descriptionBerichtsbeispiele
- S2.29GHG emissions (Scope 1, 2, 3)Berichtsbeispiele
SASB Disclosure-Karten sind in Vorbereitung
Wir bauen die kuratierten SASB-Karten — 1 199 Kennzahlen katalogisiert und untereinander verknüpft. Hinterlassen Sie unten Ihre E-Mail-Adresse, und wir melden uns, sobald sie live gehen.
California SB 253
Climate Corporate Data Accountability Act
Who must report, Scope 1, 2 and 3 emissions, assurance levels, and the filing timetable.
8 Angaben
6 Karten live
- SB253-APPLICABILITYReporting entity applicabilityBerichtsbeispiele
- SB253-ASSURANCEThird-party assuranceKarte
- SB253-METHODOLOGYGHG Protocol methodology and reporting basisKarte
- SB253-PUBLIC-DISCLOSURE-FEESPublic disclosure, reporting organization, and feesBerichtsbeispiele
- SB253-REPORTING-TIMELINEReporting timeline and filing statusKarte
- SB253-SCOPE-1Scope 1 greenhouse gas emissionsKarte
- SB253-SCOPE-2Scope 2 greenhouse gas emissionsKarte
- SB253-SCOPE-3Scope 3 greenhouse gas emissionsKarte
California SB 261
Climate-Related Financial Risk Act
The climate-related financial risk report, its TCFD / IFRS S2 framing, and the biennial publication duty.
7 Angaben
5 Karten live
- SB261-APPLICABILITYCovered entity applicabilityKarte
- SB261-CLIMATE-RISKClimate-related financial risk disclosureKarte
- SB261-FEESImplementation fee and administrationBerichtsbeispiele
- SB261-FRAMEWORK-ALIGNMENTTCFD or equivalent framework alignmentKarte
- SB261-GAPSReporting gaps and completion planBerichtsbeispiele
- SB261-REPORTING-TIMELINEBiennial reporting timeline and enforcement statusKarte
- SB261-RISK-MITIGATION-ADAPTATIONMeasures to reduce and adapt to climate-related financial riskKarte
UAE Federal Decree-Law 11/2024
Reduction of Climate Change Effects
Who is in scope, the GHG inventory, the reduction plan, MRV, verification, and the reporting timetable.
16 Angaben
7 Karten live
- Art.6(1)(a)-1Regular GHG emissions measurement and disclosureKarte
- Art.6(1)(a)-2Comprehensive emissions inventoryKarte
- Art.6(1)(a)-3Emission reduction measuresKarte
- Art.6(1)(b)-1Disclosure of activity and reduction dataKarte
- Art.6(1)(b)-2Expected outcomes of emission reduction initiativesKarte
- Art.6(1)(c)Emissions data retention and accessibilityBerichtsbeispiele
- Art.6(2)Submission through designated reporting systemsBerichtsbeispiele
- Art.6(3)Accuracy and verifiability of emissions dataKarte
- Art.6(4)Support national aggregation and analysisBerichtsbeispiele
- Art.7(3)(a)-1Economic losses from climate change impactsBerichtsbeispiele
- Art.7(3)(a)-2Non-economic losses from climate change impactsBerichtsbeispiele
- Art.7(3)(a)-3Climate-related data requested by authoritiesBerichtsbeispiele
- Art.7(3)(b)-1Implementation status of adaptation plansBerichtsbeispiele
- Art.7(3)(b)-2Adaptation measures for national and international reportingBerichtsbeispiele
- Art.7(3)(b)-3Data for international climate reportingKarte
- LAW-TEXTFull law textBerichtsbeispiele
Mit einem Guide klären Sie die Frage. Mit einer Karte bereiten Sie die Angabe vor.
Noch unklar, was gilt oder wie es auszulegen ist? Klären Sie das zuerst und öffnen Sie dann die betroffenen Karten.