# London Reporting Academy

> London Reporting Academy (LRA) is a specialised learning centre for ESG and sustainability reporting. The Academy combines an expert-built curriculum, an AI Tutor adapted to each learner's role and disclosure context, and direct access to human mentors — delivered via Guided Flex, 1:1 Expert Mentorship, Live Cohort or Corporate Programme. Coverage includes CSRD/ESRS, IFRS Sustainability and ISSB, GRI Standards, TCFD, SASB and SDG disclosures.

The XML sitemap is authoritative for indexable URLs. This file is a curated route map, not a second content source. Cite the linked public page, preserve the strength and conditions of its claims, and keep official standard codes and article IDs unchanged.

## Key pages
- [Home](https://reporting.academy/en/): overview of programmes, the AI Study Studio, mentorship, and the LRA diploma.
- [Study Studio tour](https://reporting.academy/en/studio/): how the AI-powered learning environment works — from onboarding to a verifiable certificate, in eight steps.
- [Courses catalogue](https://reporting.academy/en/courses/): mentor-led courses on CSRD/ESRS, IFRS S1/S2, GRI Standards, TCFD, materiality and related topics.
- [LRA Community](https://reporting.academy/en/community/): professional space for sustainability reporting practitioners, with access to reporting tools, templates, the Knowledge Hub and the specialised LRA AI assistant after onboarding.
- [Knowledge Hub](https://reporting.academy/en/knowledge-hub/): the practitioner library — disclosure cards for the requirements, disclosure guides for the questions, across GRI, ESRS, IFRS S1/S2, California, UAE and SASB.
- [Disclosure guides](https://reporting.academy/en/knowledge-hub/disclosure-guides/): catalogue of settled reporting questions. Each guide opens with the answer, names the requirement it rests on, marks where judgement remains, and links to the disclosure cards it affects.
- [Disclosure cards](https://reporting.academy/en/knowledge-hub/disclosure-cards/): searchable practitioner library for sustainability-reporting disclosures, examples and framework mapping across GRI, ESRS, IFRS S1/S2 and related standards.
- [Disclosure card search](https://reporting.academy/en/knowledge-hub/disclosure-cards/search/): direct search surface for disclosure cards, indicators, topics, sectors and countries.
- [Blog](https://reporting.academy/en/blog/): articles, explainers and updates on sustainability reporting standards.
- [About](https://reporting.academy/en/about/): the team, mission and pedagogy behind the Academy.
- [Corporate training](https://reporting.academy/en/corporate-training/): customised training programmes for sustainability and reporting teams.
- [Credential verification](https://verify.reporting.academy/credentials/lookup): public lookup to verify any LRA-issued credential.

## Knowledge Hub
- [Disclosure cards](https://reporting.academy/en/knowledge-hub/disclosure-cards/): catalogue of GRI, IFRS S1/S2 (ISSB) and further-framework disclosures with preparation notes, evidence checks, examples and downloads.
- [Disclosure card search](https://reporting.academy/en/knowledge-hub/disclosure-cards/search/): search by disclosure code, exact disclosure title, topic or company-report example.
- [Disclosure guides](https://reporting.academy/en/knowledge-hub/disclosure-guides/): settled reporting questions, browsable by the problem being settled — materiality and scope, reporting boundaries, data and evidence, omissions and claims, metrics and methodologies, assurance and controls, framework interoperability, new standards and transition.

## Disclosure guide framework indexes
- [ESRS Disclosure Guides](https://reporting.academy/ar/knowledge-hub/disclosure-guides/esrs/): 52 published guides; locale `ar`.
- [EU Voluntary Standard 2026 Disclosure Guides](https://reporting.academy/ar/knowledge-hub/disclosure-guides/eu-voluntary/): 51 published guides; locale `ar`.
- [GRI Disclosure Guides](https://reporting.academy/ar/knowledge-hub/disclosure-guides/gri/): 66 published guides; locale `ar`.
- [IFRS S1 and S2 Disclosure Guides](https://reporting.academy/ar/knowledge-hub/disclosure-guides/ifrs-issb/): 56 published guides; locale `ar`.
- [TNFD Disclosure Guides](https://reporting.academy/ar/knowledge-hub/disclosure-guides/tnfd/): 53 published guides; locale `ar`.
- [UAE Climate Law Disclosure Guides](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uae/): 52 published guides; locale `ar`.
- [UK SRS S1 Disclosure Guides](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s1/): 52 published guides; locale `ar`.
- [UK SRS S2 Disclosure Guides](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s2/): 48 published guides; locale `ar`.
- [ESRS Disclosure Guides](https://reporting.academy/de/knowledge-hub/disclosure-guides/esrs/): 52 published guides; locale `de`.
- [EU Voluntary Standard 2026 Disclosure Guides](https://reporting.academy/de/knowledge-hub/disclosure-guides/eu-voluntary/): 51 published guides; locale `de`.
- [GRI Disclosure Guides](https://reporting.academy/de/knowledge-hub/disclosure-guides/gri/): 66 published guides; locale `de`.
- [IFRS S1 and S2 Disclosure Guides](https://reporting.academy/de/knowledge-hub/disclosure-guides/ifrs-issb/): 56 published guides; locale `de`.
- [TNFD Disclosure Guides](https://reporting.academy/de/knowledge-hub/disclosure-guides/tnfd/): 53 published guides; locale `de`.
- [UAE Climate Law Disclosure Guides](https://reporting.academy/de/knowledge-hub/disclosure-guides/uae/): 52 published guides; locale `de`.
- [UK SRS S1 Disclosure Guides](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s1/): 52 published guides; locale `de`.
- [UK SRS S2 Disclosure Guides](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s2/): 48 published guides; locale `de`.
- [ESRS Disclosure Guides](https://reporting.academy/en/knowledge-hub/disclosure-guides/esrs/): 52 published guides.
- [EU Voluntary Standard 2026 Disclosure Guides](https://reporting.academy/en/knowledge-hub/disclosure-guides/eu-voluntary/): 51 published guides.
- [GRI Disclosure Guides](https://reporting.academy/en/knowledge-hub/disclosure-guides/gri/): 66 published guides.
- [IFRS S1 and S2 Disclosure Guides](https://reporting.academy/en/knowledge-hub/disclosure-guides/ifrs-issb/): 56 published guides.
- [TNFD Disclosure Guides](https://reporting.academy/en/knowledge-hub/disclosure-guides/tnfd/): 53 published guides.
- [UAE Climate Law Disclosure Guides](https://reporting.academy/en/knowledge-hub/disclosure-guides/uae/): 52 published guides.
- [UK SRS S1 Disclosure Guides](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s1/): 52 published guides.
- [UK SRS S2 Disclosure Guides](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s2/): 48 published guides.
- [ESRS Disclosure Guides](https://reporting.academy/es/knowledge-hub/disclosure-guides/esrs/): 52 published guides; locale `es`.
- [EU Voluntary Standard 2026 Disclosure Guides](https://reporting.academy/es/knowledge-hub/disclosure-guides/eu-voluntary/): 51 published guides; locale `es`.
- [GRI Disclosure Guides](https://reporting.academy/es/knowledge-hub/disclosure-guides/gri/): 66 published guides; locale `es`.
- [IFRS S1 and S2 Disclosure Guides](https://reporting.academy/es/knowledge-hub/disclosure-guides/ifrs-issb/): 56 published guides; locale `es`.
- [TNFD Disclosure Guides](https://reporting.academy/es/knowledge-hub/disclosure-guides/tnfd/): 53 published guides; locale `es`.
- [UAE Climate Law Disclosure Guides](https://reporting.academy/es/knowledge-hub/disclosure-guides/uae/): 52 published guides; locale `es`.
- [UK SRS S1 Disclosure Guides](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s1/): 52 published guides; locale `es`.
- [UK SRS S2 Disclosure Guides](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s2/): 48 published guides; locale `es`.
- [ESRS Disclosure Guides](https://reporting.academy/fr/knowledge-hub/disclosure-guides/esrs/): 52 published guides; locale `fr`.
- [EU Voluntary Standard 2026 Disclosure Guides](https://reporting.academy/fr/knowledge-hub/disclosure-guides/eu-voluntary/): 51 published guides; locale `fr`.
- [GRI Disclosure Guides](https://reporting.academy/fr/knowledge-hub/disclosure-guides/gri/): 66 published guides; locale `fr`.
- [IFRS S1 and S2 Disclosure Guides](https://reporting.academy/fr/knowledge-hub/disclosure-guides/ifrs-issb/): 56 published guides; locale `fr`.
- [TNFD Disclosure Guides](https://reporting.academy/fr/knowledge-hub/disclosure-guides/tnfd/): 53 published guides; locale `fr`.
- [UAE Climate Law Disclosure Guides](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uae/): 52 published guides; locale `fr`.
- [UK SRS S1 Disclosure Guides](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s1/): 52 published guides; locale `fr`.
- [UK SRS S2 Disclosure Guides](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s2/): 48 published guides; locale `fr`.
- [ESRS Disclosure Guides](https://reporting.academy/it/knowledge-hub/disclosure-guides/esrs/): 52 published guides; locale `it`.
- [EU Voluntary Standard 2026 Disclosure Guides](https://reporting.academy/it/knowledge-hub/disclosure-guides/eu-voluntary/): 51 published guides; locale `it`.
- [GRI Disclosure Guides](https://reporting.academy/it/knowledge-hub/disclosure-guides/gri/): 66 published guides; locale `it`.
- [IFRS S1 and S2 Disclosure Guides](https://reporting.academy/it/knowledge-hub/disclosure-guides/ifrs-issb/): 56 published guides; locale `it`.
- [TNFD Disclosure Guides](https://reporting.academy/it/knowledge-hub/disclosure-guides/tnfd/): 53 published guides; locale `it`.
- [UAE Climate Law Disclosure Guides](https://reporting.academy/it/knowledge-hub/disclosure-guides/uae/): 52 published guides; locale `it`.
- [UK SRS S1 Disclosure Guides](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s1/): 52 published guides; locale `it`.
- [UK SRS S2 Disclosure Guides](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s2/): 48 published guides; locale `it`.
- [ESRS Disclosure Guides](https://reporting.academy/nl/knowledge-hub/disclosure-guides/esrs/): 52 published guides; locale `nl`.
- [EU Voluntary Standard 2026 Disclosure Guides](https://reporting.academy/nl/knowledge-hub/disclosure-guides/eu-voluntary/): 51 published guides; locale `nl`.
- [GRI Disclosure Guides](https://reporting.academy/nl/knowledge-hub/disclosure-guides/gri/): 66 published guides; locale `nl`.
- [IFRS S1 and S2 Disclosure Guides](https://reporting.academy/nl/knowledge-hub/disclosure-guides/ifrs-issb/): 56 published guides; locale `nl`.
- [TNFD Disclosure Guides](https://reporting.academy/nl/knowledge-hub/disclosure-guides/tnfd/): 53 published guides; locale `nl`.
- [UAE Climate Law Disclosure Guides](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uae/): 52 published guides; locale `nl`.
- [UK SRS S1 Disclosure Guides](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s1/): 52 published guides; locale `nl`.
- [UK SRS S2 Disclosure Guides](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s2/): 48 published guides; locale `nl`.
- [ESRS Disclosure Guides](https://reporting.academy/ru/knowledge-hub/disclosure-guides/esrs/): 52 published guides; locale `ru`.
- [EU Voluntary Standard 2026 Disclosure Guides](https://reporting.academy/ru/knowledge-hub/disclosure-guides/eu-voluntary/): 51 published guides; locale `ru`.
- [GRI Disclosure Guides](https://reporting.academy/ru/knowledge-hub/disclosure-guides/gri/): 66 published guides; locale `ru`.
- [IFRS S1 and S2 Disclosure Guides](https://reporting.academy/ru/knowledge-hub/disclosure-guides/ifrs-issb/): 56 published guides; locale `ru`.
- [TNFD Disclosure Guides](https://reporting.academy/ru/knowledge-hub/disclosure-guides/tnfd/): 53 published guides; locale `ru`.
- [UAE Climate Law Disclosure Guides](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uae/): 52 published guides; locale `ru`.
- [UK SRS S1 Disclosure Guides](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s1/): 52 published guides; locale `ru`.
- [UK SRS S2 Disclosure Guides](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s2/): 48 published guides; locale `ru`.

## Courses
- [AI for ESG Reporting (free)](https://reporting.academy/en/pages/ai-for-esg-reporting/): free course on using AI across the whole ESG reporting lifecycle, built by reporting practitioners.
- [ESG Reporting Full Stack](https://reporting.academy/en/pages/esg-reporting-full-stack/): the complete certified ESG and sustainability reporting programme.
- [Certified ESRS (CSRD)](https://reporting.academy/en/pages/esrs/): CSRD/ESRS sustainability reporting certification.
- [GRI Standards Certified Training](https://reporting.academy/en/pages/gritraining/): official GRI Certified Partner two-day classroom training.
- [IFRS S1/S2 (ISSB)](https://reporting.academy/en/pages/isbbifrs/): IFRS Sustainability Disclosure Standards / ISSB.
- [Sustainability Reporting Assurance](https://reporting.academy/en/pages/sustainability-reporting-assurance-course/): assurance readiness for sustainability disclosures.
- [Double Materiality Assessment](https://reporting.academy/en/pages/materiality-assessment-for-esg-reporters/): double materiality assessment for ESG reporters.
- [California Climate Regulation](https://reporting.academy/en/pages/california-climate-regulation/): California SB 253 / SB 261 climate disclosure.
- [Sustainability Reporting (Middle East)](https://reporting.academy/en/pages/sustainability-reporting-for-middle-eastern-companies/): sustainability reporting for Middle Eastern companies.
- [US Sustainability Reporting](https://reporting.academy/en/pages/esg-reporting-for-us-companies/): sustainability reporting for US companies.
- [UAE Climate Law Compliance & MRV Readiness](https://reporting.academy/en/pages/uae-climate-law/): UAE Federal Decree-Law 11/2024 compliance and MRV readiness.

## Machine-readable sources
- [XML sitemap](https://reporting.academy/sitemap.xml): authoritative inventory of public, indexable URLs.
- [robots.txt](https://reporting.academy/robots.txt): crawler access rules and restricted paths.

## Language versions
- [English](https://reporting.academy/en/): site locale `en`.
- [Spanish](https://reporting.academy/es/): site locale `es`.
- [German](https://reporting.academy/de/): site locale `de`.
- [French](https://reporting.academy/fr/): site locale `fr`.
- [Arabic](https://reporting.academy/ar/): site locale `ar`.
- [Italian](https://reporting.academy/it/): site locale `it`.
- [Dutch](https://reporting.academy/nl/): site locale `nl`.
- [Russian](https://reporting.academy/ru/): site locale `ru`.

## Optional
- [CSRD مقابل ESRS: ما الفرق؟](https://reporting.academy/ar/knowledge-hub/disclosure-guides/esrs/esrs-standards-and-scope/csrd-vs-esrs-what-is-the-difference/): افصل بين تحليل النطاق القانوني والنقل إلى القانون الوطني من جهة، وتحليل تنفيذ معيار إعداد التقارير من جهة أخرى.
- [ESRS 2023 مقابل ESRS 2026 المُنقَّحة: أي إصدار ينبغي لمنشأتك استخدامه؟](https://reporting.academy/ar/knowledge-hub/disclosure-guides/esrs/esrs-revised-standards-2026-transition/esrs-2023-vs-revised-esrs-2026-which-version-should-your-company-use/): اختيار مسار صالح قانوناً للإصدار وتوثيق تبعات البيانات، والمعلومات المقارنة، والضوابط، والإفصاحات.
- [ESRS E1 تغير المناخ: دليل التنفيذ الكامل](https://reporting.academy/ar/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-e1-climate-change-complete-implementation-guide/): ESRS E1 تغير المناخ: دليل التنفيذ الكامل
- [ESRS E2 التلوث: الهواء والمياه والتربة واللدائن البلاستيكية الدقيقة والمواد المثيرة للقلق](https://reporting.academy/ar/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-e2-pollution-air-water-soil-microplastics-and-substances-of-conce/): ESRS E2 التلوث: الهواء والمياه والتربة واللدائن البلاستيكية الدقيقة والمواد المثيرة للقلق
- [ESRS E3 المياه: الإبلاغ عن سحب المياه واستهلاكها وتصريفها وإجهادها المائي](https://reporting.academy/ar/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-e3-water-withdrawal-consumption-discharge-and-water-stress-report/): ESRS E3 المياه: الإبلاغ عن سحب المياه واستهلاكها وتصريفها وإجهادها المائي
- [ESRS E4 التنوع البيولوجي والنظم الإيكولوجية: المواقع وسلاسل القيمة والمقاييس وخطط الانتقال](https://reporting.academy/ar/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-e4-biodiversity-and-ecosystems-sites-value-chains-metrics-and-tra/): ESRS E4 التنوع البيولوجي والنظم الإيكولوجية: المواقع وسلاسل القيمة والمقاييس وخطط الانتقال
- [ESRS E5 استخدام الموارد والاقتصاد الدائري: تدفقات المواد، النفايات ومقاييس الدائرية](https://reporting.academy/ar/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-e5-resource-use-and-circular-economy-material-flows-waste-and-cir/): كيفية بناء نموذج قابل للتتبع لتدفقات المواد واختيار مقاييس وأهداف E5 الجاهزة للأدلة.
- [ESRS G1 سلوك الأعمال: الأخلاقيات والفساد والإبلاغ عن المخالفات والموردون وممارسات السداد](https://reporting.academy/ar/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-g1-business-conduct-ethics-corruption-whistleblowing-suppliers-an/): ما الموضوعات الفرعية في G1 الجوهرية، وما الإفصاحات والمعلومات الخاصة بالمنشأة اللازمة، وما الأدلة التي تدعم كل بيان.
- [ESRS S1 القوى العاملة الخاصة بالمنشأة: دليل شامل للسياسات والمقاييس وخصائص العاملين](https://reporting.academy/ar/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-s1-own-workforce-complete-guide-to-policies-metrics-and-worker-ch/): كيفية تحديد فئة S1 وضبط مقاييس القوى العاملة والسرديات المنطبقة.
- [ESRS S2 العمال في سلسلة القيمة: العناية الواجبة والبيانات وأدلة الموردين](https://reporting.academy/ar/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-s2-workers-in-the-value-chain-due-diligence-data-and-supplier-evi/): ما مجموعات العمال والعلاقات الجوهرية، وما الأدلة المتناسبة، وكيف تُثبت الإجراءات والانتصاف والنتائج.
- [ESRS S3 المجتمعات المتأثرة: كيفية تحديد الآثار والإبلاغ عن المشاركة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-s3-affected-communities-how-to-identify-impacts-and-report-engage/): ما المجتمعات والحقوق المرتبطة بالآثار الجوهرية، وكيف تُضبط المشاركة والتظلّمات والانتصاف والأدلة.
- [ESRS S4 المستهلكون والمستخدمون النهائيون: آثار المنتجات، والسلامة، والخصوصية، وإمكانية الوصول](https://reporting.academy/ar/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-s4-consumers-and-end-users-product-impacts-safety-privacy-and-acc/): ما مسارات آثار المنتج/المستخدم الجوهرية، وكيف تُضبط الشكاوى والحوادث والخصوصية وإمكانية الوصول وأدلة المنتج.
- [ESRS المنقحة لعام 2026: ما الذي تغيّر وكيفية الاستعداد لإعداد تقارير 2027](https://reporting.academy/ar/knowledge-hub/disclosure-guides/esrs/esrs-revised-standards-2026-transition/revised-esrs-2026-what-changed-and-how-to-prepare-for-2027-reporting/): حدّد التغييرات التي تؤثر في المنهجية والبيانات والضوابط والمعلومات المقارنة ومسار الانتقال المختار للسنة المالية FY2026.
- [ESRS وCSDDD: مقارنة مسؤوليات إعداد التقارير والعناية الواجبة وسلسلة القيمة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/esrs/esrs-alongside-other-frameworks/esrs-and-csddd-reporting-due-diligence-and-value-chain-responsibilitie/): ما الأدلة والعمليات التي يمكن مشاركتها، وما الاستنتاجات والموافقات والمطالبات العامة التي يجب أن تظل خاصة بكل صك؟
- [أخطاء شائعة في إعداد تقارير ESRS: 25 مشكلة تقوّض الامتثال والتأكيد](https://reporting.academy/ar/knowledge-hub/disclosure-guides/esrs/esrs-reporting-cycle-and-controls/common-esrs-reporting-mistakes-25-problems-that-undermine-compliance-a/): أخطاء شائعة في إعداد تقارير ESRS: 25 مشكلة تقوّض الامتثال والتأكيد
- [إشراك أصحاب المصلحة في ESRS: أصحاب المصلحة المتأثرون، العناية الواجبة، الممثلون، البدائل، آليات التظلّم، أدلة الأهمية النسبية والحوكمة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/stakeholder-engagement-in-esrs-affected-stakeholders-due-diligence-rep/): كيفية تصميم إشراك متناسب وإثبات تأثيره في القرارات.
- [إغفالات ESRS والمعلومات السرية: الضرر التجاري والأسرار التجارية والخصوصية](https://reporting.academy/ar/knowledge-hub/disclosure-guides/esrs/esrs-information-materiality/esrs-omissions-and-confidential-information-commercial-prejudice-trade/): إغفالات ESRS والمعلومات السرية: الضرر التجاري والأسرار التجارية والخصوصية
- [إفصاحات خاصة بالمنشأة وفق ESRS: عندما لا تغطي المعايير IRO جوهرياً](https://reporting.academy/ar/knowledge-hub/disclosure-guides/esrs/esrs-information-materiality/esrs-entity-specific-disclosures-when-the-standards-do-not-cover-a-mat/): ما المعلومات السردية أو معلومات المقاييس أو الأهداف الإضافية اللازمة لتحقيق العرض العادل؟
- [الآثار المالية الحالية والمتوقعة بموجب ESRS: دليل عملي لفرق الشؤون المالية](https://reporting.academy/ar/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/current-and-anticipated-financial-effects-under-esrs-a-practical-guide/): الآثار المالية الحالية والمتوقعة بموجب ESRS: دليل عملي لفرق الشؤون المالية
- [الأهمية النسبية للأثر مقابل الأهمية النسبية المالية: كيف تعمل الأهمية النسبية المزدوجة لـ ESRS](https://reporting.academy/ar/knowledge-hub/disclosure-guides/esrs/esrs-double-materiality/impact-materiality-vs-financial-materiality-how-esrs-double-materialit/): ما إذا كان الموضوع ذا أهمية نسبية من منظور الأثر أو المنظور المالي أو كليهما.
- [الأهمية النسبية للمعلومات في ESRS: لماذا لا يجعل الموضوع الجوهري كل نقطة بيانات إلزامية](https://reporting.academy/ar/knowledge-hub/disclosure-guides/esrs/esrs-information-materiality/esrs-information-materiality-why-a-material-topic-does-not-make-every/): أي متطلبات إفصاح، ومتطلبات تطبيق، ونقاط بيانات، ومعلومات خاصة بالمنشأة تكون جوهرية لكل IRO وموضوع فرعي جوهري.
- [الإفصاحات العامة في ESRS 2: أساس الإعداد، الحوكمة، الاستراتيجية، نموذج الأعمال، أصحاب المصلحة، التأثيرات والمخاطر والفرص الجوهرية، فهرس المحتوى وGDR](https://reporting.academy/ar/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-2-general-disclosures-basis-of-preparation-governance-strategy-bu/): كيفية تصميم سرد متصل عابر للموضوعات ونظام واحد للأدلة.
- [الاستعداد للتأكيد المحدود وفق ESRS: الأدلة والضوابط والاستنتاجات الشائعة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/esrs/esrs-reporting-cycle-and-controls/esrs-limited-assurance-readiness-evidence-controls-and-common-findings/): تعريف الاستعداد للتأكيد المحدود دون التعامل مع أعمال الاستعداد باعتبارها استنتاجًا للتأكيد.
- [المعايير الأوروبية لإعداد تقارير الاستدامة مقارنةً بـ GRI: الأهمية النسبية المزدوجة، وإعداد تقارير التأثيرات، وقابلية التشغيل البيني العملية](https://reporting.academy/ar/knowledge-hub/disclosure-guides/esrs/esrs-alongside-other-frameworks/esrs-vs-gri-double-materiality-impact-reporting-and-practical-interope/): ما الأدلة التي يمكن إعادة استخدامها، وما الاختبارات والمخرجات التي تظل خاصة بكل إطار، وما بنية التقرير المشترك التي يمكن الدفاع عنها.
- [المعايير الأوروبية لإعداد تقارير الاستدامة وتصنيف الاتحاد الأوروبي: كيفية الربط بين الأهلية والمواءمة والإفصاحات المتعلقة بالاستدامة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/esrs/esrs-alongside-other-frameworks/esrs-and-the-eu-taxonomy-how-to-connect-eligibility-alignment-and-sust/): كيفية مشاركة بيانات الأنشطة والبيانات المالية مع الإبقاء على اختبارات الأهلية/المواءمة في تصنيف الاتحاد الأوروبي ومتطلبات الأهمية النسبية/الإفصاح في المعايير الأوروبية لإعداد تقارير الاستدامة منفصلة.
- [الوسم الرقمي لـ ESRS وXBRL: ما الذي يتعين على معدّي التقارير بناؤه الآن](https://reporting.academy/ar/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-digital-tagging-and-xbrl-what-preparers-need-to-build-now/): الوسم الرقمي لـ ESRS وXBRL: ما الذي يتعين على معدّي التقارير بناؤه الآن
- [انبعاثات ESRS للنطاق 1 والنطاق 2 والنطاق 3: الحدود والأساليب وضوابط البيانات](https://reporting.academy/ar/knowledge-hub/disclosure-guides/esrs/esrs-reporting-cycle-and-controls/esrs-scope-1-scope-2-and-scope-3-emissions-boundaries-methods-and-data/): انبعاثات ESRS للنطاق 1 والنطاق 2 والنطاق 3: الحدود والأساليب وضوابط البيانات
- [تحليل سيناريوهات المناخ والمرونة وفق ESRS: نهج متناسب للسنة الأولى](https://reporting.academy/ar/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-climate-scenario-analysis-and-resilience-a-proportionate-first-ye/): افهم ما يقتضيه E1 المنقح ومتى يُستخدم تحليل السيناريوهات.
- [تقديرات ESRS و«التكلفة أو الجهد غير المفرطين»: متى يكون الاستناد إلى التخفيفات قابلاً للدفاع عنه](https://reporting.academy/ar/knowledge-hub/disclosure-guides/esrs/esrs-information-materiality/esrs-estimates-and-undue-cost-or-effort-when-relief-is-defensible/): تقديرات ESRS و«التكلفة أو الجهد غير المفرطين»: متى يكون الاستناد إلى التخفيفات قابلاً للدفاع عنه
- [تقييم الأهمية النسبية المزدوجة من أعلى إلى أسفل بموجب ESRS المعدَّلة: منهجية عملية](https://reporting.academy/ar/knowledge-hub/disclosure-guides/esrs/esrs-double-materiality/top-down-double-materiality-assessment-under-revised-esrs-practical-me/): أيّ الموضوعات يمكن استنتاجها من أدلة نموذج الأعمال، وأيّها يتطلب تقييمًا مركَّزًا على مستوى الأثر والمخاطر والفرص.
- [تقييم الأهمية النسبية المزدوجة وفق ESRS: دليل خطوة بخطوة لعام 2026](https://reporting.academy/ar/knowledge-hub/disclosure-guides/esrs/esrs-double-materiality/esrs-double-materiality-assessment-a-step-by-step-guide-for-2026/): ما الآثار والمخاطر والفرص والموضوعات ذات الصلة المهمة نسبيًا، وما الأدلة التي تدعم الاستنتاج، وما المعلومات التي تدخل في البيان.
- [تقييم فجوات ESRS: كيفية مقارنة تقريركم الحالي بالمتطلبات المنقحة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-gap-assessment-how-to-compare-your-current-report-with-revised-re/): تقييم فجوات ESRS: كيفية مقارنة تقريركم الحالي بالمتطلبات المنقحة
- [حدود إعداد تقارير ESRS: التجميع المالي والعمليات الخاصة بالمنشأة وسلسلة القيمة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/esrs/esrs-standards-and-scope/esrs-reporting-boundaries-financial-consolidation-own-operations-and-t/): كيف ينبغي تصنيف كل كيان أو نشاط أو أصل أو علاقة لأغراض تقييم الأهمية النسبية والإفصاحات السردية والمقاييس الفردية؟
- [حوكمة بيانات ESRS والضوابط الداخلية: من مالكي نقاط البيانات إلى أدلة التأكيد](https://reporting.academy/ar/knowledge-hub/disclosure-guides/esrs/esrs-reporting-cycle-and-controls/esrs-data-governance-and-internal-controls-from-datapoint-owners-to-as/): ما الحوكمة والتعريفات والضوابط والأدلة التي تجعل كل إفصاح قابلاً للتتبع وإعادة الإنتاج والمراجعة؟
- [خطة الانتقال المناخي وفق ESRS: المتطلبات، والتوافق مع 1.5°C، والثغرات الشائعة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-climate-transition-plan-requirements-1-5c-compatibility-and-commo/): خطة الانتقال المناخي وفق ESRS: المتطلبات، والتوافق مع 1.5°C، والثغرات الشائعة
- [دورة إعداد تقارير ESRS الأولى: خطة مشروع مدتها 15 شهراً للشركات والمجموعات](https://reporting.academy/ar/knowledge-hub/disclosure-guides/esrs/esrs-reporting-cycle-and-controls/first-esrs-reporting-cycle-a-15-month-project-plan-for-companies-and-g/): ما الذي يجب اتخاذ قرار بشأنه مبكراً، وما مسارات العمل التي يمكن أن تتداخل، وأي تبعيات تقع على المسار الحرج؟
- [سجلات تنفيذ ESRS E5 وS1–S4](https://reporting.academy/ar/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-e5-and-s1s4-implementation-registers/): ما ملفات الحزمة والأدلة المرتبطة التي تندرج ضمن حزمة الأدوات هذه؟
- [سياسات وإجراءات ومقاييس وأهداف ESRS: ‏GDR-P وGDR-A وGDR-M وGDR-T والموارد والأساليب وخطوط الأساس والمعالم المرحلية والإفصاحات عن الغياب](https://reporting.academy/ar/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-policies-actions-metrics-and-targets-gdr-p-gdr-a-gdr-m-gdr-t-reso/): كيفية هيكلة إفصاحات السياسات والإجراءات والمقاييس والأهداف حول IRO.
- [شرح ESRS: ما الذي تتطلبه المعايير، ومن يجب عليه تطبيقها، وكيفية البدء](https://reporting.academy/ar/knowledge-hub/disclosure-guides/esrs/esrs-standards-and-scope/esrs-explained-what-the-standards-require-who-must-apply-them-and-how/): حدد البوابة القانونية، وإصدار ESRS المنطبق، وحدود التقرير، والمسائل الجوهرية، وتسلسل التنفيذ الأول.
- [شرح الحد الأقصى لسلسلة القيمة في ESRS: المنشآت المحمية وطلبات الموردين والتخفيف من متطلبات الإبلاغ](https://reporting.academy/ar/knowledge-hub/disclosure-guides/esrs/esrs-standards-and-scope/esrs-value-chain-cap-explained-protected-undertakings-supplier-request/): شرح الحد الأقصى لسلسلة القيمة في ESRS: المنشآت المحمية وطلبات الموردين والتخفيف من متطلبات الإبلاغ
- [عمليات إزالة غازات الدفيئة وأرصدة الكربون في ESRS: الانبعاثات الإجمالية والادعاءات وقواعد الإفصاح](https://reporting.academy/ar/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-ghg-removals-and-carbon-credits-gross-emissions-claims-and-disclo/): عمليات إزالة غازات الدفيئة وأرصدة الكربون في ESRS: الانبعاثات الإجمالية والادعاءات وقواعد الإفصاح
- [قائمة التحقق من امتثال ESRS ومصفوفة الإفصاحات المجانية: ما الذي يجب استكماله قبل النشر](https://reporting.academy/ar/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-compliance-checklist-and-free-disclosure-matrix-what-to-complete/): قائمة التحقق من امتثال ESRS ومصفوفة الإفصاحات المجانية: ما الذي يجب استكماله قبل النشر
- [قوالب الضوابط العملية لـ ESRS](https://reporting.academy/ar/knowledge-hub/disclosure-guides/esrs/esrs-reporting-cycle-and-controls/esrs-practical-control-templates/): ما ملفات الحزمة والأدلة ذات الصلة التي تنتمي إلى مجموعة الأدوات هذه؟
- [كيفية إعداد بيان الاستدامة وفقًا للمعايير الأوروبية لإعداد تقارير الاستدامة (ESRS): دليل إرشادي كامل خطوة بخطوة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/esrs/esrs-reporting-cycle-and-controls/how-to-prepare-an-esrs-sustainability-statement-complete-step-by-step/): كيفية تنظيم البرنامج بحيث تشكل الأهمية النسبية والبيانات والسرد والضوابط والنشر عملية واحدة قابلة للتتبع.
- [كيفية تحديد الآثار والمخاطر والفرص بموجب ESRS: سياق الأعمال، وسلاسل القيمة، والاعتماديات، والآفاق الزمنية، والحدود، وسجل IRO](https://reporting.academy/ar/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/how-to-identify-impacts-risks-and-opportunities-under-esrs-business-co/): كيفية الانتقال من سياق الأعمال إلى IROs وموضوعات جوهرية محددة وقائمة على الأدلة.
- [كيفية هيكلة بيان الاستدامة وفق ESRS: الأقسام والإحالات المرجعية والمعلومات المترابطة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/esrs/esrs-reporting-cycle-and-controls/how-to-structure-an-esrs-sustainability-statement-sections-cross-refer/): ميّز بين البيان المخصص وأجزائه الأربعة ومجالات الإبلاغ الأربعة.
- [متطلبات الإفصاح في ESRS ونقاط البيانات ومتطلبات التطبيق: كيفية قراءة المعايير](https://reporting.academy/ar/knowledge-hub/disclosure-guides/esrs/esrs-information-materiality/esrs-disclosure-requirements-datapoints-and-application-requirements-h/): متطلبات الإفصاح في ESRS ونقاط البيانات ومتطلبات التطبيق: كيفية قراءة المعايير
- [مصفوفة إفصاحات ESRS وفهرس المحتوى: المتطلبات، وARs، ونقاط البيانات، والمسؤولون، والأدلة، والضوابط، وحالة التأكيد، ومواضع التقرير](https://reporting.academy/ar/knowledge-hub/disclosure-guides/esrs/esrs-reporting-cycle-and-controls/esrs-disclosure-matrix-and-content-index-requirements-ars-datapoints-o/): ما الحقول وسير العمل اللازمان من IRO إلى الصفحة النهائية.
- [معايير ESRS للمجموعات من خارج الاتحاد الأوروبي وESRS-40a: النطاق والإعفاءات والمتطلبات الناشئة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/esrs/esrs-standards-and-scope/esrs-for-non-eu-groups-and-esrs-40a-scope-exemptions-and-emerging-requ/): معايير ESRS للمجموعات من خارج الاتحاد الأوروبي وESRS-40a: النطاق والإعفاءات والمتطلبات الناشئة
- [معايير ESRS مقابل IFRS S1 وIFRS S2: الفروقات الرئيسية في الأهمية النسبية والنطاق وإعداد التقارير](https://reporting.academy/ar/knowledge-hub/disclosure-guides/esrs/esrs-alongside-other-frameworks/esrs-vs-ifrs-s1-and-ifrs-s2-key-differences-in-materiality-scope-and-r/): كيفية مشاركة العملية والبيانات مع الحفاظ على استنتاجات منفصلة بشأن الأهمية النسبية والحدود والعرض والامتثال والتوكيد.
- [من الملزمون بإعداد التقارير بموجب CSRD بعد Omnibus I؟ دليل النطاق لعام 2026](https://reporting.academy/ar/knowledge-hub/disclosure-guides/esrs/esrs-standards-and-scope/who-must-report-under-csrd-after-omnibus-i-the-2026-scope-guide/): تحديد ما إذا كان ينطبق إعداد التقارير الفردي أو الموحد أو الخاص بالجهات المصدرة أو الخاص بالدول الثالثة على سنة مالية واختصاص قضائي محددين.
- [هل يمكن لمجموعة بيانات واحدة أن تدعم إعداد تقارير ESRS وIFRS S1/S2 معًا؟](https://reporting.academy/ar/knowledge-hub/disclosure-guides/esrs/esrs-alongside-other-frameworks/can-one-dataset-support-both-esrs-and-ifrs-s1-s2-reporting/): ما المعلومات التي تنتمي إلى طبقة البيانات الرئيسية/الأدلة المشتركة، وما التعديلات والموافقات التي يجب أن تظل خاصة بكل إطار.
- [C1 نموذج الأعمال وسلسلة القيمة: كيفية صياغة إفصاح شامل ومفيد](https://reporting.academy/ar/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-business-model-policies-workforce/c1-business-model-and-value-chain-how-to-write-a-useful-comprehensive/): ما جوانب نموذج الأعمال المهمة بما يكفي لوصفها، وعلى أي مستوى من التجميع؟
- [C8 انكشاف القطاع والإيرادات ذات الصلة: كيفية تحديد النطاق الصحيح](https://reporting.academy/ar/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/c8-sector-exposure-and-related-revenue-how-to-determine-the-correct-bo/): ما إذا كانت المنشأة نفسها ناشطة في قطاع مُدرج، وأي إيرادات مستمدة من ذلك النشاط.
- [EUVS KH 28 إفصاحات البيئة B](https://reporting.academy/ar/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/euvs-kh-28-environmental-b-disclosures/): أي إفصاح ينطبق، وفي أي مواقع، وباستخدام أي سجلات مصدر ووحدات.
- [EUVS KH 29 إفصاحات القوى العاملة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/euvs-kh-29-workforce-disclosures/): من يُعد موظفاً، وما المقام المنطبق، وكيف تُعالَج قواعد البلدان، وما إذا كان النشر يحتاج إلى ضوابط للخصوصية.
- [أهداف المناخ C3 والنطاق 3: متى يكون القياس الكمي مناسباً](https://reporting.academy/ar/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-climate-targets-and-risk/c3-climate-targets-and-scope-3-when-quantification-is-appropriate/): ما فئات النطاق 3 الجاهزة للقياس الكمي والنشر، وما إذا كان طموحك المناخي مؤهلاً كهدف محدد
- [أول دورة للإبلاغ الطوعي في الاتحاد الأوروبي: خارطة طريق لمدة 90 يومًا و12 شهرًا](https://reporting.academy/ar/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/first-eu-voluntary-reporting-cycle-a-90-day-and-12-month-roadmap/): أول دورة للإبلاغ الطوعي في الاتحاد الأوروبي: خارطة طريق لمدة 90 يومًا و12 شهرًا
- [إعداد تقارير الاستدامة الطوعي دون فريق ESG: نموذج عملي للشركات الصغيرة والمتوسطة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/voluntary-sustainability-reporting-without-an-esg-team-a-practical-mod/): من المسؤول عن كل إفصاح عند عدم وجود فريق ESG، وما مجموعة الضوابط الدنيا قبل أن يجوز إصدار رقم
- [إفصاحات C6 وC7 عن حقوق الإنسان: الشكاوى والحوادث المؤكدة والمعالجة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/c6-and-c7-human-rights-disclosures-complaints-confirmed-incidents-and/): ما الآلية، وما بند الاستلام، وما الذي يؤهل حادثةً ما لتكون حادثة مؤكدة لأغراض الإبلاغ.
- [إفصاحات الطاقة والغازات الدفيئة بموجب المعيار الطوعي للاتحاد الأوروبي: Scope 1 وScope 2 والأدلة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-climate-targets-and-risk/energy-and-ghg-disclosures-under-the-eu-voluntary-standard-scope-1-sco/): كيفية إنشاء سجل الطاقة، واختيار العوامل، ومعالجة خصائص الموردين، وتوثيق التقديرات.
- [اختبار المنشأة المحمية: هل ينطبق حد سلسلة القيمة في الاتحاد الأوروبي على شركتك؟](https://reporting.academy/ar/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-cap-scope-and-protected-status/protected-undertaking-test-does-the-eu-value-chain-cap-apply-to-your-c/): ما إذا كان المجيب يستوفي معياري الموظفين وسلسلة القيمة معًا، وأي شريحة موظفين من Annex II تنطبق.
- [استخدام المعيار الأوروبي الطوعي في المناقصات وإدراج الموردين والعناية الواجبة بالعملاء](https://reporting.academy/ar/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-approved-answer-library/using-the-eu-voluntary-standard-in-tenders-supplier-onboarding-and-cus/): ما الذي ينتمي إلى حزمة المناقصة أو إدراج الموردين بالإضافة إلى التقرير نفسه، والشهادات التي يجوز لك الاستشهاد بها، وأي إصدار يُرسل إلى من
- [الأخطاء الشائعة في المعيار الأوروبي الطوعي: حد سلسلة القيمة والوحدات والبيانات المفقودة والادعاءات](https://reporting.academy/ar/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-above-cap-requests/common-eu-voluntary-standard-mistakes-value-chain-cap-modules-missing/): الأخطاء الشائعة في المعيار الأوروبي الطوعي: حد سلسلة القيمة والوحدات والبيانات المفقودة والادعاءات
- [الإدانات والغرامات بموجب B11: ما الذي يجب على المنشأة الإبلاغ عنه؟](https://reporting.academy/ar/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/convictions-and-fines-under-b11-what-must-an-undertaking-report/): تحديد ما إذا كانت الواقعة تشكل إدانة أو غرامة مؤهلة، والفترة والحدود التي تندرج فيها، وكيفية تجميعها وصياغتها.
- [الإقرار الذاتي للمنشأة المحمية: ما ينبغي على المورّدين والجهات الطالبة توثيقه](https://reporting.academy/ar/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-cap-scope-and-protected-status/protected-undertaking-self-declaration-what-suppliers-and-requesters-s/): ما الذي يجب أن يذكره إقرار المنشأة المحمية، وما السجلات التي تدعم كل حقل، ومتى يجب إعادة إصداره أو تصحيحه
- [البيانات المفقودة والتقديرات بموجب المعيار الطوعي للاتحاد الأوروبي: ما المسموح به؟](https://reporting.academy/ar/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-above-cap-requests/missing-data-and-estimates-under-the-eu-voluntary-standard-what-is-all/): افهم لماذا يكون التقدير مقبولاً أحياناً، في حين أن عدم التوافر ليس سبباً عاماً للحذف.
- [التقرير أم مجموعة البيانات أولًا؟ كيف ينبغي للمنشآت الصغيرة والمتوسطة تنفيذ إعداد تقارير الاستدامة الطوعي](https://reporting.academy/ar/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/report-or-dataset-first-how-smes-should-implement-voluntary-sustainabi/): حدّد لماذا تسبق مجموعة البيانات المضبوطة عادةً تصميم التقرير المصوّر.
- [الخيار أ مقابل الخيار ب بموجب المعيار الطوعي للاتحاد الأوروبي: المتطلبات وبيانات الإبلاغ](https://reporting.academy/ar/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-above-cap-requests/option-a-vs-option-b-under-the-eu-voluntary-standard-requirements-and/): الخيار أ مقابل الخيار ب بموجب المعيار الطوعي للاتحاد الأوروبي: المتطلبات وبيانات الإبلاغ
- [السياسات والممارسات في C2: كيف تتجنب المبالغة في نضج الاستدامة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-business-model-policies-workforce/c2-policies-and-practices-how-to-avoid-overstating-sustainability-matu/): ما فئة الأدلة التي تدعم كل ادعاء، وما صياغة الحالة الدقيقة في تاريخ التقرير؟
- [المعيار الطوعي للاتحاد الأوروبي 2026 مقابل VSME](https://reporting.academy/ar/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/eu-voluntary-standard-2026-vs-vsme/): ما المصدر الحالي، وما الذي تغيّر في الهيكل ونقاط البيانات، وكيفية الانتقال دون فقدان الأدلة أو المبالغة في الوضع القانوني.
- [المعيار الطوعي للاتحاد الأوروبي C6–C9 وضوابط مقارنة الأطر](https://reporting.academy/ar/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/eu-voluntary-standard-c6c9-and-framework-comparison-controls/): ما ملفات الحزمة والأدلة ذات الصلة التي تنتمي إلى مجموعة الأدوات هذه؟
- [المعيار الطوعي للاتحاد الأوروبي لطلبات البنوك والمقرضين: ما المعلومات الأكثر فائدة لاتخاذ القرار؟](https://reporting.academy/ar/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-approved-answer-library/eu-voluntary-standard-for-bank-and-lender-requests-what-information-is/): ما الذي ينبغي إدراجه في حزمة المعلومات المقدمة إلى المقرض، وما الذي ينبغي استبعاده منها لأنه لا يغير قرار الائتمان
- [المعيار الطوعي للاتحاد الأوروبي مقابل ESRS: الفروق الرئيسية للمنشآت خارج نطاق CSRD](https://reporting.academy/ar/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-framework-interoperability/eu-voluntary-standard-vs-esrs-key-differences-for-companies-outside-cs/): أي إطار يدعم هدف إعداد التقارير الحالي، وما العمل الإضافي اللازم للانتقال إلى ESRS.
- [المعيار الطوعي للاتحاد الأوروبي مقابل GRI: أي إطار يناسب الشركة الصغيرة والمتوسطة؟](https://reporting.academy/ar/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-framework-interoperability/eu-voluntary-standard-vs-gri-which-framework-fits-an-sme/): ما إذا كانت الحاجة الفورية تتمثل في مجموعة بيانات متناسبة للطرف المقابل، أو تقرير عام عن الآثار، أو الاستعداد المستقبلي لمعايير ESRS، أو مزيج خاضع للضبط.
- [المعيار الطوعي للاتحاد الأوروبي مقابل IFRS S1 وIFRS S2: مقارنة تقارير المنشآت الصغيرة والمتوسطة ومعلومات المستثمرين](https://reporting.academy/ar/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-framework-interoperability/eu-voluntary-standard-vs-ifrs-s1-and-ifrs-s2-sme-reporting-and-investo/): ما إذا كان ينبغي لمنشأة صغيرة أو متوسطة تتعامل مع المقرضين أو المستثمرين أن تعد تقاريرها بموجب المعيار الطوعي، أو بموجب IFRS S1 وS2، أو بموجب كليهما
- [الوحدة الأساسية للمعيار الطوعي للاتحاد الأوروبي: الدليل الكامل للإفصاحات B1-B11](https://reporting.academy/ar/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-business-model-policies-workforce/eu-voluntary-standard-basic-module-complete-guide-to-b1-b11-disclosure/): الوحدة الأساسية للمعيار الطوعي للاتحاد الأوروبي: الدليل الكامل للإفصاحات B1-B11
- [الوحدة الأساسية مقابل الوحدة الشاملة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-business-model-policies-workforce/basic-vs-comprehensive-module/): أي وحدة تلائم حجم المنشأة ومستخدمي المعلومات ونضج البيانات والاحتياجات المناخية وخطط الترقية على أفضل وجه؟
- [الوحدة الشاملة للمعيار الطوعي للاتحاد الأوروبي: الدليل الكامل لإفصاحات C1-C9](https://reporting.academy/ar/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-business-model-policies-workforce/eu-voluntary-standard-comprehensive-module-complete-guide-to-c1-c9-dis/): الوحدة الشاملة للمعيار الطوعي للاتحاد الأوروبي: الدليل الكامل لإفصاحات C1-C9
- [خصائص القوى العاملة في C5: شرح دوران الموظفين وفئات الإدارة والحوكمة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-business-model-policies-workforce/c5-workforce-characteristics-turnover-management-and-governance-popula/): الفئة التي تنتمي إلى كل مقام من مقامات القوى العاملة، وما إذا كان نشر رقم الدوران لفئة صغيرة آمناً
- [سجل الأدلة للمعيار الطوعي للاتحاد الأوروبي: ما يجب الاحتفاظ به وراء كل نقطة بيانات](https://reporting.academy/ar/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/evidence-register-for-the-eu-voluntary-standard-what-to-keep-behind-ev/): حدّد الحد الأدنى لسجل الأدلة الكامن وراء كل مقياس وكل بيان سردي.
- [شرح B1 وB2: ملف المنشأة، الممارسات، السياسات والمبادرات المستقبلية](https://reporting.academy/ar/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/b1-and-b2-explained-company-profile-practices-policies-and-future-init/): ما الذي يندرج ضمن ملف المنشأة، وما تسمية مستوى النضج التي تدعمها الأدلة لكل بند من بنود الاستدامة.
- [شرح سقف سلسلة القيمة في الاتحاد الأوروبي: ما الذي قد تطلب الشركات الكبيرة من الموردين الأصغر الإبلاغ عنه](https://reporting.academy/ar/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-cap-scope-and-protected-status/eu-value-chain-cap-explained-what-large-companies-may-ask-smaller-supp/): ما إذا كان كل بند من بنود الطلب يقع ضمن الحد الأقصى الوارد في الملحق II، أو يتجاوزه، أو يقع خارج السقف بسبب اختلاف الغرض أو الأطراف.
- [شرح معيار الاتحاد الأوروبي الطوعي لإعداد تقارير الاستدامة لعام 2026](https://reporting.academy/ar/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/eu-voluntary-sustainability-reporting-standard-2026-explained/): تحديد ما إذا كان سيُستخدم المعيار، والوحدة التي ينبغي اختيارها، والحدّ وقناة إعداد التقارير اللذين ينبغي اعتمادهما، وكيفية الاستجابة لطلبات المعلومات المتعلقة بسلسلة القيمة.
- [غير منطبق مقابل غير متاح مقابل محذوف: كيفية تصنيف نقاط بيانات المعيار الطوعي](https://reporting.academy/ar/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-above-cap-requests/not-applicable-vs-unavailable-vs-omitted-how-to-classify-voluntary-sta/): استخدم أربعة تصنيفات متميزة بدلاً من اعتبار كل خانة فارغة غير منطبقة.
- [قائمة التحقق من تنفيذ المعيار الطوعي للاتحاد الأوروبي: 60 سؤالًا لدورة إعداد التقارير الأولى](https://reporting.academy/ar/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/eu-voluntary-standard-implementation-checklist-60-questions-for-the-fi/): قائمة التحقق من تنفيذ المعيار الطوعي للاتحاد الأوروبي: 60 سؤالًا لدورة إعداد التقارير الأولى
- [قالب تقرير الاستدامة الطوعي للاتحاد الأوروبي: الهيكل، وفهرس الإفصاحات، وحزمة الأدلة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/eu-voluntary-sustainability-report-template-structure-disclosure-index/): قالب تقرير الاستدامة الطوعي للاتحاد الأوروبي: الهيكل، وفهرس الإفصاحات، وحزمة الأدلة
- [قالب مجاني لإعداد تقارير الاستدامة الطوعي في الاتحاد الأوروبي: الوحدتان الأساسية والشاملة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-business-model-policies-workforce/free-eu-voluntary-sustainability-reporting-template-basic-and-comprehe/): قالب مجاني لإعداد تقارير الاستدامة الطوعي في الاتحاد الأوروبي: الوحدتان الأساسية والشاملة
- [كيف ينبغي للشركات الكبيرة إعادة تصميم استبيانات المورّدين بشأن ESG حول سقف سلسلة القيمة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-above-cap-requests/how-large-companies-should-redesign-supplier-esg-questionnaires-around/): أي حقول المورّدين تجتاز اختبار الضرورة، وأي المورّدين ينبغي طلب المعلومات منهم أصلاً، وأي الأسئلة القديمة ينبغي إسقاطها بدلاً من إعادة صياغتها
- [كيفية إعداد تقرير بموجب المعيار الطوعي للاتحاد الأوروبي: دليل خطوة بخطوة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/how-to-prepare-a-report-under-the-eu-voluntary-standard-step-by-step-g/): المستخدمون والطلبات التي سيخدمها التقرير، وما إذا كان Option A أو Option B مناسباً، وما الأدلة الخاضعة للضبط المطلوبة قبل الإصدار.
- [كيفية الإجابة عن استبيانات ESG للعملاء والمصارف باستخدام المعيار الطوعي للاتحاد الأوروبي](https://reporting.academy/ar/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-approved-answer-library/how-to-answer-customer-and-bank-esg-questionnaires-using-the-eu-volunt/): أيّ الإجابات المعتمدة يجوز إعادة استخدامها كما هي تماماً، وأيّها يتعين اشتقاقها من جديد لهذا الطلب، وهذه الفترة، وهذا الغرض
- [كيفية الاستجابة لطلب بيانات استدامة يتجاوز الحد الأقصى دون الإضرار بعلاقة العملاء](https://reporting.academy/ar/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-above-cap-requests/how-to-respond-to-an-above-cap-sustainability-data-request-without-dam/): أيٌّ من المسارات الخمسة الموثقة ينبغي اتباعه بشأن طلب يتجاوز الحد الأقصى — التوضيح، أو الرفض، أو التوفير طوعاً، أو تضييق النطاق، أو التنفيذ على مراحل — ومن يوقّع على اعتماده
- [مخاطر المناخ C4: المخاطر المادية ومخاطر التحول من دون نموذج سيناريو مفرط التعقيد](https://reporting.academy/ar/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-climate-targets-and-risk/c4-climate-risks-physical-and-transition-risk-without-an-overbuilt-sce/): إلى أي مدى ينبغي تطوير عمل السيناريوهات في أول إفصاح عن مخاطر المناخ، وما الذي يجب أن يسميه بيان المخاطر ليظل قابلاً للتتبع
- [من يمكنه استخدام المعيار الأوروبي الطوعي لإعداد تقارير الاستدامة؟](https://reporting.academy/ar/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/who-can-use-the-eu-voluntary-sustainability-reporting-standard/): ما إذا كان المعيار أساساً مناسباً لإعداد التقارير، وعلى أي مستوى من مستويات المنشأة أو المجموعة، وما إذا كانت وسائل الحماية المتعلقة بسلسلة القيمة تنطبق.
- [نسبة التنوع بين الجنسين C9: الحساب، ونطاق الأفراد، وضوابط إعداد التقارير](https://reporting.academy/ar/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/c9-gender-diversity-ratio-calculation-population-and-reporting-control/): ما الهيئة والأعضاء النشطون الذين يشكلون نطاق النسبة، وما اصطلاح الحساب المستخدم.
- [هل تحتاج الشركات الصغيرة والمتوسطة إلى برمجيات لإعداد تقارير الاستدامة، أم أن Excel كافٍ؟](https://reporting.academy/ar/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/do-smes-need-sustainability-reporting-software-or-is-excel-enough/): ما إذا كان ينبغي العمل باستخدام جداول البيانات ومستودع للوثائق، أو اعتماد منصة متخصصة.
- [هل معيار الاتحاد الأوروبي الطوعي لإعداد تقارير الاستدامة إلزامي؟](https://reporting.academy/ar/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/is-the-eu-voluntary-sustainability-reporting-standard-mandatory/): ما إذا كان على المنشأة واجب قانوني لإعداد التقارير، أو سبب تجاري للاستجابة، أو حق قانوني في رفض المعلومات التي تتجاوز السقف، أو خيار طوعي لاستخدام المعيار.
- [هل يجب أن يكون تقرير الاستدامة الطوعي في الاتحاد الأوروبي متاحًا للعامة؟](https://reporting.academy/ar/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/must-an-eu-voluntary-sustainability-report-be-public/): ما إذا كان ينبغي نشر التقرير أصلًا، وقناة التسليم التي يحصل عليها كل قارئ، وما يجوز أن يظل سريًا من دون التزام الصمت بشأنه
- [هل يجوز لمورّد رفض طلب بيانات ESG بموجب سقف سلسلة القيمة في الاتحاد الأوروبي؟](https://reporting.academy/ar/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-above-cap-requests/can-a-supplier-refuse-an-esg-data-request-under-the-eu-value-chain-cap/): ما إذا كان للمورّد حق قانوني في الرفض، أو التزام آخر بالاستجابة، أو خيار تجاري للتفاوض.
- [هل يحتاج تقرير الاستدامة الأوروبي الطوعي إلى تأكيد خارجي؟](https://reporting.academy/ar/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/does-an-eu-voluntary-sustainability-report-need-external-assurance/): افهم سبب عدم كون التأكيد الخارجي متطلبا عاما في المعيار.
- [هل يمكن لمجموعة بيانات واحدة للاستدامة أن تدعم المعيار الطوعي للاتحاد الأوروبي وESRS وGRI وطلبات البنوك؟](https://reporting.academy/ar/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-framework-interoperability/can-one-sustainability-dataset-support-the-eu-voluntary-standard-esrs/): أي الحسابات يمكن إعادة استخدامها عبر المعيار الطوعي وESRS وGRI وطلبات البنوك، وأي الأحكام يجب أن تظل منفصلة لكل منها
- [هل يمكنكم إضافة إفصاحات شاملة مختارة إلى تقرير الوحدة الأساسية؟](https://reporting.academy/ar/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-above-cap-requests/can-you-add-selected-comprehensive-disclosures-to-a-basic-module-repor/): هل يمكنكم إضافة إفصاحات شاملة مختارة إلى تقرير الوحدة الأساسية؟
- [هل ينطبق سقف سلسلة القيمة في الاتحاد الأوروبي على البنوك والعملاء ومنصات المشتريات؟](https://reporting.academy/ar/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-cap-scope-and-protected-status/does-the-eu-value-chain-cap-apply-to-banks-customers-and-procurement-p/): أي مجموعات من الطالب والغرض تقع ضمن السقف النظامي، وأيها يتطلب تحليلاً قانونياً أو تجارياً منفصلاً.
- [GRI 101 بيانات التنوع البيولوجي الخاصة بالمواقع وسلسلة التوريد: كيفية إعداد الأدلة الخاصة بالموقع](https://reporting.academy/ar/knowledge-hub/disclosure-guides/gri/climate-energy-biodiversity/gri-101-biodiversity-site-and-supply-chain-data-how-to-prepare-locatio/): GRI 101 بيانات التنوع البيولوجي الخاصة بالمواقع وسلسلة التوريد: كيفية إعداد الأدلة الخاصة بالموقع
- [GRI 101 تسلسل التخفيف](https://reporting.academy/ar/knowledge-hub/disclosure-guides/gri/climate-energy-biodiversity/gri-101-mitigation-hierarchy/): أي إجراء يندرج تحت أي مرحلة من مراحل التسلسل، وما الأثر المتبقي، وما الأدلة التي تدعم أي ادعاء بشأن الاستعادة أو التعويض.
- [GRI 101: التنوع البيولوجي 2024 - الدليل الكامل لإعداد تقارير 2026](https://reporting.academy/ar/knowledge-hub/disclosure-guides/gri/climate-energy-biodiversity/gri-101-biodiversity-2024-complete-guide-for-2026-reporting/): كيفية استبدال نهج قائمة المواقع القديم بنظام لإعداد التقارير خاص بالمواقع، قائم على سلسلة القيمة والأدلة.
- [GRI 102: Climate Change 2025 - ما الذي سيتغير وكيفية الاستعداد لعام 2027](https://reporting.academy/ar/knowledge-hub/disclosure-guides/gri/climate-energy-biodiversity/gri-102-climate-change-2025-what-changes-and-how-to-prepare-for-2027/): ما الإفصاحات المناخية السابقة التي ستتغير، وما البيانات والحوكمة المطلوبة حديثًا، وكيفية الاستعداد للانتقال في 2026-2027.
- [GRI 103 ادعاءات الطاقة المتجددة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/gri/climate-energy-biodiversity/gri-103-renewable-energy-claims/): ما ادعاء الطاقة المتجددة الذي تدعمه الأدلة، وكيفية احتساب الأدوات التعاقدية، وما المعلومات المتبقية التي يجب أن تظل ظاهرة.
- [GRI 103 استهلاك الطاقة وحدود إعداد التقارير: دليل عملي للبيانات](https://reporting.academy/ar/knowledge-hub/disclosure-guides/gri/climate-energy-biodiversity/gri-103-energy-consumption-and-reporting-boundaries-a-practical-data-g/): GRI 103 استهلاك الطاقة وحدود إعداد التقارير: دليل عملي للبيانات
- [GRI 103: الطاقة 2025 — ما الذي يتغير مقارنةً بـ GRI 302](https://reporting.academy/ar/knowledge-hub/disclosure-guides/gri/climate-energy-biodiversity/gri-103-energy-changes-from-gri-302/): متى يتم الانتقال، وما الذي يجب تغييره في نموذج بيانات الطاقة الحالي
- [GRI 2: الإفصاحات العامة 2021 — دليل كامل وأخطاء شائعة في إعداد التقارير](https://reporting.academy/ar/knowledge-hub/disclosure-guides/gri/gri-content-index/gri-2-general-disclosures-2021-complete-guide-and-common-reporting-err/): GRI 2: الإفصاحات العامة 2021 — دليل كامل وأخطاء شائعة في إعداد التقارير
- [GRI 3: المواضيع الجوهرية 2021 — كيفية عمل الإفصاحات 3-1 و3-2 و3-3 معًا](https://reporting.academy/ar/knowledge-hub/disclosure-guides/gri/gri-content-index/gri-3-material-topics-2021-how-disclosures-3-1-3-2-and-3-3-work-togeth/): GRI 3: المواضيع الجوهرية 2021 — كيفية عمل الإفصاحات 3-1 و3-2 و3-3 معًا
- [GRI مقابل ESRS مقابل IFRS S1 وS2](https://reporting.academy/ar/knowledge-hub/disclosure-guides/gri/gri-alongside-esrs-and-ifrs-s1-s2/gri-vs-esrs-vs-ifrs-s1-and-s2/): GRI مقابل ESRS مقابل IFRS S1 وS2
- [GRI وTNFD: كيف يرتبط الإبلاغ عن التأثيرات بالإفصاح عن المخاطر المرتبطة بالطبيعة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/gri/gri-alongside-esrs-and-ifrs-s1-s2/gri-and-tnfd-how-impact-reporting-connects-with-nature-related-risk-di/): GRI وTNFD: كيف يرتبط الإبلاغ عن التأثيرات بالإفصاح عن المخاطر المرتبطة بالطبيعة
- [آثار حقوق الإنسان بموجب GRI: لماذا يمكن أن تتغلب الجسامة على الاحتمالية](https://reporting.academy/ar/knowledge-hub/disclosure-guides/gri/gri-stakeholders-and-due-diligence/human-rights-impacts-under-gri-why-severity-can-override-likelihood/): كيفية منع أثر جسيم محتمل على حقوق الإنسان، منخفض الاحتمالية، من الاختفاء داخل نموذج عادي للتسجيل المرجح بالاحتمالية.
- [أسباب الحذف لدى GRI: غير منطبق، غير متاح وسري](https://reporting.academy/ar/knowledge-hub/disclosure-guides/gri/gri-content-index/reasons-for-omission/): أيٌّ من الأسباب الأربعة المسموح بها للحذف ينطبق، وما الذي يتعين نشره معه
- [أول تقرير وفق GRI خلال 90 يومًا: ما هو واقعي وما يجب تأجيله](https://reporting.academy/ar/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/first-gri-report-in-90-days-what-is-realistic-and-what-must-wait/): أول تقرير وفق GRI خلال 90 يومًا: ما هو واقعي وما يجب تأجيله
- [إشراك أصحاب المصلحة في تحديد الأهمية النسبية وفق معايير GRI: الأساليب والأدلة والأخطاء الشائعة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/gri/gri-stakeholders-and-due-diligence/many-organisations-already-collect-large-volumes-of-stakeholder-inform/): ما أدلة أصحاب المصلحة التي يمكن إعادة استخدامها، ومتى تكون المشاركة المحددة الهدف ضرورية، وكيف يؤثر المدخل في تقييم التأثير.
- [إعداد تقارير GRI للمجموعات](https://reporting.academy/ar/knowledge-hub/disclosure-guides/gri/gri-stakeholders-and-due-diligence/gri-reporting-for-groups/): ما الكيانات والآثار المشمولة، وكيف يتم توحيد كل إفصاح، ومتى يجب استكمال السردية على مستوى المجموعة بتفاصيل على مستوى الكيان أو الموقع.
- [إعداد تقارير النطاق 3 وفق GRI 102: الفئات، وتسلسل البيانات، وتقديرات المورّدين](https://reporting.academy/ar/knowledge-hub/disclosure-guides/gri/climate-energy-biodiversity/gri-102-scope-3-reporting-categories-data-hierarchy-and-supplier-estim/): إعداد تقارير النطاق 3 وفق GRI 102: الفئات، وتسلسل البيانات، وتقديرات المورّدين
- [استخدام الذكاء الاصطناعي في إعداد تقارير GRI: ما الذي يمكن أتمتته وما الذي يتطلب حكماً بشرياً](https://reporting.academy/ar/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/using-ai-for-gri-reporting-what-can-be-automated-and-what-requires-hum/): ما مهام إعداد تقارير GRI التي يجوز للذكاء الاصطناعي إعداد مسودة لها أو التحقق منها، وما المهام التي تبقى من مسؤولية شخص بشري محدد، وما سجل التدقيق الذي يجب أن تتركه الخطوة المدعومة بالذكاء الاصطناعي
- [استخدام بيانات GRI في EcoVadis وS&P CSA وCDP واستبيانات العملاء](https://reporting.academy/ar/knowledge-hub/disclosure-guides/gri/gri-alongside-esrs-and-ifrs-s1-s2/using-gri-data-for-ecovadis-s-p-csa-cdp-and-customer-questionnaires/): استخدام بيانات GRI في EcoVadis وS&P CSA وCDP واستبيانات العملاء
- [الآثار الإيجابية مقابل السلبية في تقارير GRI: ما الذي يُحتسب وكيفية إثباته](https://reporting.academy/ar/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/positive-vs-negative-impacts-in-gri-reporting-what-counts-and-how-to-e/): هل يتعلق البيان بنشاط أو مخرج أو نتيجة أو تأثير على الاقتصاد أو البيئة أو الأشخاص؟
- [الآثار الفعلية مقابل المحتملة بموجب GRI: التعريفات والأمثلة ومنطق التقييم](https://reporting.academy/ar/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/actual-vs-potential-impacts-under-gri-definitions-examples-and-assessm/): ما إذا كان الضرر قد وقع بالفعل أو يمكن أن يقع، وكيف تؤثر الحوادث وشبه الحوادث والضوابط وأدلة التعرض في التقييم.
- [الأهمية النسبية للأثر مقابل الأهمية النسبية المزدوجة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/impact-materiality-vs-double-materiality/): الأهمية النسبية للأثر مقابل الأهمية النسبية المزدوجة
- [الإحالات المتقاطعة في فهرس محتوى GRI: ما مدى الدقة التي يجب أن تتسم بها أرقام الصفحات وروابط الويب؟](https://reporting.academy/ar/knowledge-hub/disclosure-guides/gri/gri-content-index/gri-content-index-cross-references-how-precise-must-page-and-web-links/): هل يستطيع قارئ معقول الوصول إلى كل جزء من الإفصاح المبلَّغ عنه مباشرةً ومن دون تخمين؟
- [الإفصاحات الجزئية وفق معايير GRI: الإبلاغ عن المتطلبات المفقودة دون تضليل القراء](https://reporting.academy/ar/knowledge-hub/disclosure-guides/gri/gri-content-index/partial-disclosures-missing-requirements/): كيفية الإبلاغ عن الإفصاحات الجزئية وفق معايير GRI، والمتطلبات المفقودة، وثغرات النطاق، والمعلومات الطوعية، وحالات الحذف المسموح بها دون تضليل القراء.
- [التقديرات في تقارير GRI](https://reporting.academy/ar/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/estimates-in-gri-reporting/): ما إذا كان ينبغي استخدام تقدير يمكن الدفاع عنه، أو تحسين المنهج قبل النشر، أو تطبيق سبب مسموح به للحذف.
- [التوكيد المحدود على مؤشرات GRI مختارة مقابل توكيد التقرير بأكمله](https://reporting.academy/ar/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/limited-assurance-on-selected-gri-indicators-vs-assurance-of-the-whole/): ما الذي يغطيه ارتباط التوكيد وكيفية صياغة جملة النشر، بحيث لا يُفهم أبداً أن الاستنتاج المتعلق بمؤشرات مختارة هو توكيد للتقرير بأكمله
- [الحجم والنطاق والطابع غير القابل للجبر: كيفية تقييم الشدة بموجب GRI](https://reporting.academy/ar/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/scale-scope-and-irremediable-character-how-to-assess-severity-under-gr/): كيفية التمييز بين الحجم والنطاق والطابع غير القابل للجبر، وتجنب العد المزدوج، ومقارنة الآثار غير المتشابهة دون دقة زائفة.
- [الصياغة الصحيحة لبيان استخدام GRI وموضعه واعتماده](https://reporting.academy/ar/knowledge-hub/disclosure-guides/gri/gri-content-index/gri-statement-of-use-correct-wording-placement-and-approval/): ما خيار الإبلاغ الذي يمكن دعمه، وما المنشأة والفترة اللتان يغطيهما البيان، وما إذا كان الادعاء الدقيق جاهزًا للنشر.
- [الضوابط الداخلية لإعداد تقارير GRI: مالكو البيانات والمراجعون وسير عمل الاعتماد](https://reporting.academy/ar/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/internal-controls-for-gri-reporting-data-owners-reviewers-and-approval/): الضوابط الداخلية لإعداد تقارير GRI: مالكو البيانات والمراجعون وسير عمل الاعتماد
- [العناية الواجبة في GRI وعلاقات الأعمال: التسبب والمساهمة والارتباط المباشر](https://reporting.academy/ar/knowledge-hub/disclosure-guides/gri/gri-stakeholders-and-due-diligence/gri-due-diligence-and-business-relationships-cause-contribute-and-dire/): ماذا فعلت المنظمة نفسها أو امتنعت عن فعله، وكيف أثّر ذلك في سلوك الكيان الآخر، وما العلاقة التي تربط الأثر بالمنظمة؟
- [تقييم الأهمية النسبية وفق GRI](https://reporting.academy/ar/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/gri-materiality-assessment/): تقييم الأهمية النسبية وفق GRI
- [تقييم الأهمية لدى GRI دون بيانات موثوقة: الحكم المهني والافتراضات وعدم اليقين](https://reporting.academy/ar/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/gri-materiality-assessment-without-reliable-data-expert-judgement-assu/): تقييم الأهمية لدى GRI دون بيانات موثوقة: الحكم المهني والافتراضات وعدم اليقين
- [جرد آثار GRI: كيفية إعداد قائمة طويلة مكتملة بالآثار](https://reporting.academy/ar/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/gri-impact-inventory-how-to-build-a-complete-long-list-of-impacts/): جرد آثار GRI: كيفية إعداد قائمة طويلة مكتملة بالآثار
- [جرد واحد لغازات الدفيئة لأغراض GRI 102 وESRS E1 وIFRS S2: الحدود والمقاييس والفجوات المتبقية](https://reporting.academy/ar/knowledge-hub/disclosure-guides/gri/gri-alongside-esrs-and-ifrs-s1-s2/one-ghg-inventory-for-gri-102-esrs-e1-and-ifrs-s2-boundaries-metrics-a/): ما أرقام غازات الدفيئة التي يمكن نشرها دون تغيير عبر GRI 102 وESRS E1 وIFRS S2، وأين يكون وجود عرض منفصل للحدود أو للنطاق 2 أمرًا لا مفر منه
- [حدود الأهمية النسبية في GRI: كيفية تحديد حد القطع واعتماده والدفاع عنه](https://reporting.academy/ar/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/gri-materiality-thresholds-how-to-set-approve-and-defend-the-cut-off/): كيفية تحديد الحد والطعن فيه واعتماده وتوثيقه دون تحويل الحكم المهني إلى درجة اعتباطية.
- [حزمة أدلة GRI: المستندات المصدرية، والحسابات، والمنهجيات، وتأكيدات مالكي البيانات، وضوابط المراجعة، والموافقات، والوصول والاحتفاظ](https://reporting.academy/ar/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/gri-evidence-pack-source-documents-calculations-methodologies-data-own/): ما الأدلة التي يجب الاحتفاظ بها، وكيف تُصنّف وتُربط، ومن يراجعها، ومتى يمكن حذفها أو أرشفتها.
- [خطط الانتقال والانتقال العادل وفق GRI 102: ما الذي يجب على الشركات الإفصاح عنه](https://reporting.academy/ar/knowledge-hub/disclosure-guides/gri/climate-energy-biodiversity/gri-102-transition-plans-and-just-transition-what-companies-need-to-di/): خطط الانتقال والانتقال العادل وفق GRI 102: ما الذي يجب على الشركات الإفصاح عنه
- [سجل مصادر GRI وطلب البيانات](https://reporting.academy/ar/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/gri-source-register-and-data-request/): كيفية هيكلة سجل واحد يدعم جمع البيانات، وإعداد المسودة، والمراجعة، وتجميع فهرس المحتوى، والتوكيد، وإعداد التقارير المتكرر.
- [شرح GRI 3-3: كيفية الإبلاغ عن إدارة كل موضوع جوهري](https://reporting.academy/ar/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/gri-3-3-explained-how-to-report-the-management-of-each-material-topic/): شرح GRI 3-3: كيفية الإبلاغ عن إدارة كل موضوع جوهري
- [شرح التأكيد الخارجي وفقًا لـ GRI 2-5: سياسة التأكيد، والنطاق، والمستوى، واستقلالية مقدم الخدمة، والقيود، وقائمة التحقق من الإفصاح](https://reporting.academy/ar/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/gri-2-5-external-assurance-explained-assurance-policy-scope-level-prov/): شرح التأكيد الخارجي وفقًا لـ GRI 2-5: سياسة التأكيد، والنطاق، والمستوى، واستقلالية مقدم الخدمة، والقيود، وقائمة التحقق من الإفصاح
- [شرح حدود إعداد تقارير GRI: الشركات التابعة والمشروعات المشتركة وتأثيرات سلسلة القيمة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/gri/gri-stakeholders-and-due-diligence/boundary-errors-are-rarely-just-technical-drafting-problems-they-can-r/): ما الكيانات التي توفر معلومات الاستدامة الموحدة، وما الأنشطة أو العلاقات التي يجب تقييمها من حيث التأثيرات.
- [شرح مبادئ إعداد تقارير GRI: الدقة والتوازن والاكتمال وقابلية التحقق](https://reporting.academy/ar/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/gri-reporting-principles-explained-accuracy-balance-completeness-and-v/): كيفية تحويل مبادئ GRI الثمانية إلى قواعد للصياغة، وتوقعات للأدلة، وضوابط للمراجعة.
- [عملية مواءمة الأهمية النسبية بين GRI وESRS: إعادة استخدام العمليات والفجوات](https://reporting.academy/ar/knowledge-hub/disclosure-guides/gri/gri-alongside-esrs-and-ifrs-s1-s2/gri-and-esrs-materiality-mapping-process-reuse-and-gaps/): عملية مواءمة الأهمية النسبية بين GRI وESRS: إعادة استخدام العمليات والفجوات
- [فهرس محتوى GRI: مسارات إعداد التقارير، ومواضع الإفصاحات، والموضوعات الجوهرية، ومعايير القطاعات، وحالات الحذف المسموح بها، وقالب مجاني](https://reporting.academy/ar/knowledge-hub/disclosure-guides/gri/gri-content-index/gri-content-index-reporting-routes-disclosure-locations-material-topic/): ما الذي يجب أن يظهر في الفهرس، وكيف ينبغي أن يشير كل صف إلى الأدلة، وكيف ينبغي تسجيل حالات الحذف.
- [قائمة التحقق الكاملة لمتطلبات GRI 1: الأساس 2021 للإبلاغ وفقًا للمعايير](https://reporting.academy/ar/knowledge-hub/disclosure-guides/gri/gri-content-index/gri-1-foundation-2021-complete-requirements-checklist-for-reporting-in/): ما إذا كان كل متطلب قد اجتاز الاختبار، وما إذا كان يمكن إصدار بيان الإبلاغ وفقًا للمعايير.
- [قائمة مراجعة فهرس محتوى GRI: 25 فحصًا قبل النشر](https://reporting.academy/ar/knowledge-hub/disclosure-guides/gri/gri-content-index/gri-content-index-review-checklist-25-checks-before-publication/): قائمة مراجعة فهرس محتوى GRI: 25 فحصًا قبل النشر
- [قابلية التشغيل البيني بين GRI وESRS: هل يمكن لمجموعة بيانات واحدة دعم كلا التقريرين؟](https://reporting.academy/ar/knowledge-hub/disclosure-guides/gri/gri-alongside-esrs-and-ifrs-s1-s2/gri-and-esrs-interoperability-can-one-dataset-support-both-reports/): ما البيانات والأدلة التي يمكن إعادة استخدامها مباشرة، وما يحتاج منها إلى تحويل، وما يظل خاصاً بكل إطار.
- [قيود السرية والحظر القانوني لدى GRI: متى يكون الحذف قابلاً للتبرير](https://reporting.academy/ar/knowledge-hub/disclosure-guides/gri/gri-content-index/gri-confidentiality-constraints-and-legal-prohibitions-when-an-omissio/): ما إذا كان الحذف بسبب السرية أو الحظر القانوني قائماً على مستوى المتطلب، أو ما إذا كان التجميع أو النطاقات أو التأخر الزمني يتيح لك الإبلاغ في نهاية المطاف
- [كم مرة ينبغي تحديث تقييم الأهمية النسبية وفقًا لمبادرة GRI؟](https://reporting.academy/ar/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/how-often-should-a-gri-materiality-assessment-be-updated/): كم مرة ينبغي تحديث تقييم الأهمية النسبية وفقًا لمبادرة GRI؟
- [كيفية إعداد تقرير GRI](https://reporting.academy/ar/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/how-to-prepare-a-gri-report/): كيفية إعداد تقرير GRI
- [كيفية إعداد تقرير GRI للتوكيد الخارجي](https://reporting.academy/ar/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/how-to-prepare-a-gri-report-for-external-assurance/): كيفية إعداد تقرير GRI للتوكيد الخارجي
- [كيفية إعداد تقرير GRI من دون فريق ESG مخصص](https://reporting.academy/ar/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/how-to-prepare-a-gri-report-without-a-dedicated-esg-team/): كيفية إعداد تقرير GRI من دون فريق ESG مخصص
- [كيفية اختيار معايير الموضوعات من GRI والإفصاحات ذات الصلة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/how-to-select-gri-topic-standards-and-relevant-disclosures/): ما إفصاحات معيار الموضوعات ذات الصلة بآثار المنشأة لكل موضوع جوهري.
- [كيفية استبعاد موضوع يُرجح أن يكون جوهريًا من معيار قطاع لدى GRI](https://reporting.academy/ar/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/how-to-exclude-a-likely-material-topic-from-a-gri-sector-standard/): كيفية استبعاد موضوع يُرجح أن يكون جوهريًا من معيار قطاع لدى GRI
- [ما الذي ينبغي فعله عندما لا يغطي أي معيار موضوعي من GRI موضوعًا جوهريًا](https://reporting.academy/ar/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/what-to-do-when-no-gri-topic-standard-covers-a-material-topic/): ما الذي ينبغي فعله عندما لا يغطي أي معيار موضوعي من GRI موضوعًا جوهريًا
- [ما هي معايير GRI؟](https://reporting.academy/ar/knowledge-hub/disclosure-guides/gri/gri-content-index/what-are-the-gri-standards/): ما هي معايير GRI؟
- [مجموعة أدوات العمل الخاصة بالأهمية النسبية والشدة وحقوق الإنسان ومبادئ إعداد التقارير في GRI](https://reporting.academy/ar/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/gri-materiality-severity-human-rights-and-reporting-principles-working/): ما ملفات الحزمة والأدلة ذات الصلة التي تنتمي إلى مجموعة الأدوات هذه؟
- [مخاطر الغسل الأخضر في تقارير GRI: الادعاءات وحالات الإغفال وفجوات الأدلة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/greenwashing-risks-in-gri-reports-claims-omissions-and-evidence-gaps/): أيّ الادعاءات الواردة في مسودة التقرير تنطوي على مخاطر غسل أخضر، وأيّها ينبغي إسقاطه أو دعمه بالأدلة أو إعادة صياغته قبل النشر
- [مسؤوليات مجلس الإدارة عن إعداد تقارير GRI: الموضوعات الجوهرية والرقابة والاعتماد النهائي](https://reporting.academy/ar/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/board-responsibilities-for-gri-reporting-material-topics-oversight-and/): ما يتعين على أعلى هيئة حوكمة اعتماده بنفسها، وما يمكنها تفويضه، وما الذي يثبت قرار الإصدار بعد ذلك
- [معايير GRI للقطاعات للمجموعات المتنوعة: متى ينطبق أكثر من معيار واحد](https://reporting.academy/ar/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/gri-sector-standards-for-diversified-groups-when-more-than-one-standar/): معايير GRI للقطاعات للمجموعات المتنوعة: متى ينطبق أكثر من معيار واحد
- [معايير القطاعات من GRI: قابلية التطبيق والمتطلبات والأخطاء الشائعة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/gri-sector-standards-applicability-requirements-and-common-mistakes/): أي معيار قطاع أو معايير قطاعات تنطبق، وكيف تؤثر قوائم الموضوعات والإفصاحات الخاصة بها في عملية تحديد الموضوعات الجوهرية وفهرس المحتوى.
- [منهجية الأهمية النسبية للتأثيرات لدى GRI: كيفية تقييم التأثيرات المهمة وترتيب أولوياتها](https://reporting.academy/ar/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/gri-impact-materiality-methodology-how-to-score-and-prioritise-signifi/): منهجية الأهمية النسبية للتأثيرات لدى GRI: كيفية تقييم التأثيرات المهمة وترتيب أولوياتها
- [هل تحتاج إلى الإفصاح عن كل مؤشر في معيار موضوع من GRI؟](https://reporting.academy/ar/knowledge-hub/disclosure-guides/gri/gri-content-index/do-you-need-to-disclose-every-indicator-in-a-gri-topic-standard/): هل تحتاج إلى الإفصاح عن كل مؤشر في معيار موضوع من GRI؟
- [هل يجوز القول «متوافق مع GRI» أو «متوافق مع GRI»؟ الادعاءات التي ينبغي استخدامها وتجنبها](https://reporting.academy/ar/knowledge-hub/disclosure-guides/gri/gri-content-index/can-you-say-gri-compliant-or-aligned-with-gri-claims-to-use-and-avoid/): ما الذي يُدّعى تحديدًا: حالة إعداد تقارير، أم انسجام محدود لمنهجية، أم إتمام خدمة، أم حالة شريك/اعتماد مصرح به؟
- [هل يُعد إعداد تقارير GRI إلزاميًا؟ المتطلبات حسب الدولة ونوع المنشأة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/gri/gri-content-index/is-gri-reporting-mandatory-requirements-by-country-and-company-type/): ما إذا كان الالتزام تفويضًا مباشرًا بإعداد تقارير GRI، أو نظامًا إلزاميًا مختلفًا لإعداد التقارير، أو متطلبًا تعاقديًا، أو ادعاءً عامًا طوعيًا.
- [وفقًا لمعايير GRI مقابل بالإشارة إلى معايير GRI: المتطلبات، وفهارس المحتوى، وبيانات الاستخدام، وحالات الحذف المسموح بها، وإخطار GRI، وادعاءات إعداد التقارير](https://reporting.academy/ar/knowledge-hub/disclosure-guides/gri/gri-content-index/gri-in-accordance-vs-with-reference-requirements-content-indexes-state/): أي مسار لإعداد التقارير يدعم الادعاء المقصود، وما الحد الأدنى من العملية المطلوبة؟
- [IFRS KH 04 إفصاحات الاستراتيجية](https://reporting.academy/ar/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-kh-04-strategy-disclosures/): IFRS KH 04 إفصاحات الاستراتيجية
- [IFRS S1 المقاييس والأهداف: الإفصاحات القائمة على الصناعة والمحددة من قبل المنشأة والمتعلقة بالأداء](https://reporting.academy/ar/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-metrics-and-targets-industry-based-entity-specific-and-perform/): IFRS S1 المقاييس والأهداف: الإفصاحات القائمة على الصناعة والمحددة من قبل المنشأة والمتعلقة بالأداء
- [IFRS S1 مقابل IFRS S2: الفروقات الرئيسية ولماذا يهم كلا المعيارين](https://reporting.academy/ar/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/ifrs-s1-vs-ifrs-s2-key-differences-and-why-both-standards-matter/): ما المتطلبات العامة، وما المتطلبات الخاصة بالمناخ، وكيفية تصميم عملية إبلاغ متكاملة واحدة.
- [IFRS S1 وS2 للمديرين الماليين: الموازنات، والتنبؤات، والقوائم المالية، وتخصيص رأس المال، والتمويل، والآثار المالية، وتسلسل البيانات، والاعتماد النهائي](https://reporting.academy/ar/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s1-and-s2-for-cfos-budgets-forecasts-financial-statements-capital/): كيفية ربط الإدارة المالية معلومات الاستدامة بالتخطيط، والمحاسبة، والتمويل، والضوابط، والاعتماد النهائي في نهاية السنة.
- [IFRS S1 وS2 مقابل ESRS: شرح الاختلافات في الأهمية النسبية والنطاق والإفصاح](https://reporting.academy/ar/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/ifrs-s1-and-s2-vs-esrs-materiality-scope-and-disclosure-differences-ex/): بيان سبب عدم كون التداخل تكافؤًا، وتحديد منظوري الأهمية النسبية.
- [IFRS S1 وS2 مقابل GRI: مقارنة بين تقارير تركّز على المستثمرين وتقارير الأثر](https://reporting.academy/ar/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/ifrs-s1-and-s2-vs-gri-investor-focused-and-impact-reporting-compared/): بيّن الأغراض المختلفة لكنها المتكاملة، وارفض التكافؤ التلقائي.
- [IFRS S2 المخاطر والفرص المرتبطة بالمناخ: الدليل الكامل](https://reporting.academy/ar/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s2-climate-related-risks-and-opportunities-complete-guide/): ما المخاطر المادية والمخاطر المرتبطة بالانتقال والفرص التي يمكن أن تؤثر بصورة معقولة في آفاق المنشأة، وأين تتركز، وكيف تُدار وتُقاس؟
- [IFRS S2 النطاق 3: كيفية تقييم جميع الفئات البالغ عددها 15 وتحسين جودة البيانات](https://reporting.academy/ar/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-ghg-emissions-measurement/ifrs-s2-scope-3-how-to-assess-all-15-categories-and-improve-data-quali/): ما الفئات المدرجة، وكيف تُحدد حدود سلسلة القيمة، وما البيانات المتناسبة، وكيف يُفصح عن الجودة والقيود.
- [IFRS S2 لشركات التأمين: الاكتتاب والاستثمارات والانبعاثات المموّلة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-ghg-emissions-measurement/ifrs-s2-for-insurers-underwriting-investments-and-financed-emissions/): IFRS S2 لشركات التأمين: الاكتتاب والاستثمارات والانبعاثات المموّلة
- [IFRS S2 للمصارف: الانبعاثات المموَّلة ومخاطر الائتمان ومقاييس المناخ](https://reporting.academy/ar/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s2-for-banks-financed-emissions-credit-risk-and-climate-metrics/): IFRS S2 للمصارف: الانبعاثات المموَّلة ومخاطر الائتمان ومقاييس المناخ
- [IFRS S2 لمديري الأصول: حدود المحافظ والبيانات وإفصاحات المستثمرين](https://reporting.academy/ar/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-ghg-emissions-measurement/ifrs-s2-for-asset-managers-portfolio-boundaries-data-and-investor-disc/): IFRS S2 لمديري الأصول: حدود المحافظ والبيانات وإفصاحات المستثمرين
- [IFRS S2 مقابل TCFD: ما الذي تغيّر وكيفية الانتقال](https://reporting.academy/ar/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/ifrs-s2-vs-tcfd-what-changed-and-how-to-transition/): ما الإفصاحات الحالية التي يمكن الاحتفاظ بها، وما الذي يحتاج إلى مزيد من التحديد، وما متطلبات IFRS S1/S2 الجديدة التي تحتاج إلى بيانات أو منهجيات أو اعتماد؟
- [IFRS S2: الأهداف المناخية وائتمانات الكربون: المطالبات الإجمالية والصافية والموثوقة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-ghg-emissions-measurement/ifrs-s2-climate-targets-and-carbon-credits-gross-net-and-credible-clai/): IFRS S2: الأهداف المناخية وائتمانات الكربون: المطالبات الإجمالية والصافية والموثوقة
- [UK SRS S2 مقارنةً بـ ESRS E1: اختلافات الأهمية النسبية المناخية وGHG وخطة الانتقال](https://reporting.academy/ar/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/uk-srs-s2-vs-esrs-e1-climate-materiality-ghg-and-transition-plan-diffe/): ما البيانات والأدلة التي يمكن إعادة استخدامها، وما الاختبارات والإفصاحات والادعاءات الخاصة بكل إطار التي يجب أن تبقى منفصلة.
- [UK SRS S2 وCDP: كيفية إعادة استخدام بيانات المناخ دون افتراض الامتثال](https://reporting.academy/ar/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/uk-srs-s2-and-cdp-how-to-reuse-climate-data-without-assuming-complianc/): كيفية إعادة استخدام البيانات المتوافقة مع CDP مع استكمال تقييم منفصل لـ UK SRS S1/S2 وعملية اعتماد التقرير السنوي.
- [UK SRS S2 وإعداد تقارير المناخ وفق GRI: ما البيانات التي يمكن إعادة استخدامها؟](https://reporting.academy/ar/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/uk-srs-s2-and-gri-climate-reporting-what-data-can-be-reused/): ما البيانات والأساليب والأدلة التي يمكن أن تكون مشتركة، وأين تكون هناك حاجة إلى ضوابط منفصلة بشأن الأهمية النسبية والسرد والمطالبات.
- [إحاطة مجلس الإدارة بشأن IFRS S1 وS2: عشرة أسئلة ينبغي على أعضاء مجلس الإدارة طرحها قبل الموافقة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-and-s2-board-briefing-ten-questions-directors-should-ask-befor/): ما إذا كانت حزمة الإفصاح مكتملة ومترابطة ومدعومة بالأدلة وخاضعة للضوابط بما يكفي للموافقة وأي بيان امتثال مقترح.
- [إحاطة مجلس الإدارة بشأن UK SRS S2: أساس إعداد التقارير، ومخاطر المناخ الجوهرية، والسيناريوهات، والمرونة، والآثار المالية، وغازات الدفيئة، والإعفاءات، والمقاييس، والضوابط، والموافقة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/uk-srs-s2-board-briefing-reporting-basis-material-climate-risks-scenar/): ما إذا كان الإفصاح والادعاء المقترحان مدعومين بأساس كامل لإعداد التقارير، وتقييم للأهمية النسبية، وأدلة، وضوابط، وموافقات مناسبة.
- [إعفاء الأولوية للمناخ في IFRS S1](https://reporting.academy/ar/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-climate-first-relief/): ما إذا كان ينبغي اختيار الأولوية للمناخ، وما متطلبات S1 التي تظل منطبقة، وكيفية إجراء الانتقال في السنة الثانية.
- [إفصاح IFRS S2 عن النطاق 2: الانبعاثات القائمة على الموقع والأدوات التعاقدية](https://reporting.academy/ar/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-ghg-emissions-measurement/ifrs-s2-scope-2-disclosure-location-based-emissions-and-contractual-in/): كيفية حساب المبلغ المطلوب القائم على الموقع، وما المعلومات التعاقدية أو القائمة على السوق التي ينبغي أن تصاحبه.
- [إفصاحات إدارة المخاطر بموجب IFRS S1: التحديد وتحديد الأولويات والدمج في إدارة المخاطر المؤسسية](https://reporting.academy/ar/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s1-risk-management-disclosures-identification-prioritisation-and/): إفصاحات إدارة المخاطر بموجب IFRS S1: التحديد وتحديد الأولويات والدمج في إدارة المخاطر المؤسسية
- [إفصاحات الحوكمة وفق IFRS S1 وS2: إشراف مجلس الإدارة وأدوار الإدارة والضوابط](https://reporting.academy/ar/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s1-and-s2-governance-disclosures-board-oversight-management-roles/): إفصاحات الحوكمة وفق IFRS S1 وS2: إشراف مجلس الإدارة وأدوار الإدارة والضوابط
- [إفصاحات خاصة بالمنشأة وفق IFRS S1: ما الذي يجب فعله عند عدم وجود معيار مخصص من ISSB](https://reporting.academy/ar/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-company-specific-disclosures-what-to-do-when-no-dedicated-issb/): ما المصادر والمعلومات الخاصة بالمنشأة التي تلبي على أفضل وجه أهداف IFRS S1 المتعلقة بالملاءمة والتمثيل الصادق؟
- [إفصاحات خطة الانتقال بموجب IFRS S2: الاستراتيجية والافتراضات والموارد والتقدم](https://reporting.academy/ar/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-ghg-emissions-measurement/ifrs-s2-transition-plan-disclosures-strategy-assumptions-resources-and/): إفصاحات خطة الانتقال بموجب IFRS S2: الاستراتيجية والافتراضات والموارد والتقدم
- [إفصاحات رأس المال البشري بموجب IFRS S1: المخاطر والفرص ومقاييس القطاع](https://reporting.academy/ar/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/human-capital-disclosures-under-ifrs-s1-risks-opportunities-and-indust/): ما شؤون القوى العاملة التي تنشئ مخاطر أو فرصًا تؤثر في الآفاق، وما المقاييس التي تمثلها تمثيلًا أمينًا؟
- [الآثار المالية الحالية والمتوقعة بموجب IFRS S1 وS2: دليل عملي](https://reporting.academy/ar/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/current-and-anticipated-financial-effects-under-ifrs-s1-and-s2-a-pract/): الآثار المالية الحالية والمتوقعة بموجب IFRS S1 وS2: دليل عملي
- [الأركان الأربعة للمعيارين IFRS S1 وIFRS S2: الحوكمة والاستراتيجية وإدارة المخاطر والمقاييس والأهداف](https://reporting.academy/ar/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/the-four-pillars-of-ifrs-s1-and-ifrs-s2-governance-strategy-risk-manag/): الأركان الأربعة للمعيارين IFRS S1 وIFRS S2: الحوكمة والاستراتيجية وإدارة المخاطر والمقاييس والأهداف
- [التطبيق لأول مرة للمعيارين IFRS S1 وIFRS S2](https://reporting.academy/ar/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/first-time-application-of-ifrs-s1-and-ifrs-s2/): تحديد إعفاءات الانتقال التي ستُستخدم، وكيفية الإفصاح عنها، وكيف يؤثر كل خيار في دورة إعداد التقارير الثانية.
- [التقديرات وفجوات البيانات وعدم اليقين](https://reporting.academy/ar/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/estimates-data-gaps-and-uncertainty/): ما إذا كان يمكن استخدام التقدير، وكيف ينبغي قياسه وضبطه، وما حالات عدم اليقين والقيود التي يجب الإفصاح عنها.
- [التناسبية في IFRS S1 وS2](https://reporting.academy/ar/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-and-s2-proportionality/): ما المعلومات التي يجب البحث عنها، ومدى تعقيد النهج المطلوب، أو ما إذا كان ينطبق بديل نوعي مسموح به.
- [الجاهزية للتوكيد بشأن IFRS S1 وS2: الأدلة والضوابط ونتائج المراجعة الشائعة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s1-and-s2-assurance-readiness-evidence-controls-and-common-review/): حدّد الجاهزية للتوكيد دون الإيحاء بوجود تفويض عالمي للتوكيد.
- [الضوابط الداخلية على إفصاحات الاستدامة بموجب IFRS: إطار عملي](https://reporting.academy/ar/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/internal-controls-over-ifrs-sustainability-disclosures-a-practical-fra/): اشرح ما يتطلبه IFRS وما لا يفرضه بشأن الضوابط.
- [الفئة 15 في IFRS S2 والانبعاثات المموَّلة: ما الذي يجب على المؤسسات المالية الإبلاغ عنه](https://reporting.academy/ar/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-ghg-emissions-measurement/ifrs-s2-category-15-and-financed-emissions-what-financial-institutions/): كيفية تحديد حدود الفئة 15، وتطبيق إفصاحات الانبعاثات المموَّلة، وضبط الأصول المدارة والتعرّض الإجمالي وفئات الأصول والتغطية والتصنيفات.
- [المخاطر المرتبطة بالطبيعة بموجب IFRS S1: كيف يمكن لـ TNFD وSASB دعم الإفصاح](https://reporting.academy/ar/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/nature-related-risks-under-ifrs-s1-how-tnfd-and-sasb-can-support-discl/): ما هي أوجه التفاعل مع الطبيعة التي تنشئ مخاطر أو فرصاً يمكن أن تؤثر في الآفاق، وما المعلومات الجوهرية اللازمة؟
- [المرونة المناخية وفق IFRS S2: كيفية تقييم القدرة على التكيف والإفصاح عنها](https://reporting.academy/ar/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s2-climate-resilience-how-to-assess-and-disclose-capacity-to-adap/): ما القدرة الفعلية التي يمتلكها الكيان للتعديل أو التكيف، وعلى أي أفق زمني، وبأي موارد وأصول واستثمارات وقيود؟
- [المقارنات وإعادة عرض البيانات والأخطاء](https://reporting.academy/ar/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/comparatives-restatements-and-errors/): تحديد ما إذا كان يجب عرض مبلغ الفترة السابقة أو مراجعته أو إعادة عرضه، وتحديد الشرح المطلوب وتصحيح النشر اللازم.
- [انبعاثات النطاق 1 والنطاق 2 والنطاق 3 وفق IFRS S2: دليل القياس الكامل](https://reporting.academy/ar/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-ghg-emissions-measurement/ifrs-s2-scope-1-scope-2-and-scope-3-emissions-complete-measurement-gui/): ما الانبعاثات الداخلة ضمن كل نطاق، وما المنشآت وأنشطة سلسلة القيمة المشمولة، وكيف تُقاس، وما القيود التي يجب شرحها؟
- [بروتوكول غازات الدفيئة وIFRS S2: الكيان المُبلِّغ، والحدود التنظيمية، وحصة حقوق الملكية، والسيطرة، والأساليب الخاصة بالاختصاص القضائي، وقيم GWP، وتفصيل النطاقين 1 و2](https://reporting.academy/ar/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ghg-protocol-and-ifrs-s2-reporting-entity-organisational-boundaries-eq/): ما العمليات والمستثمر فيهم المشمولة، وكيف تُوحَّد الانبعاثات، وأين تُطبَّق الأساليب المحلية، وكيف تُعرض الأرقام الناتجة.
- [تحليل السيناريوهات وفق IFRS S2: نهج متناسب مع القدرة على الصمود في مواجهة تغير المناخ](https://reporting.academy/ar/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s2-scenario-analysis-a-proportionate-approach-to-climate-resilien/): ما نهج تحليل السيناريوهات المتناسب مع تعرض المنشأة والمهارات والقدرات والموارد المتاحة لها؟
- [تصنيف إفصاحات الاستدامة وفق IFRS S1: الوسم الرقمي لـ IFRS S1 وS2](https://reporting.academy/ar/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-sustainability-disclosure-taxonomy-digital-tagging-for-ifrs-s1-an/): اشرح ما الذي يفعله التصنيف ومن يقرر ما إذا كان الوسم إلزامياً.
- [تعديلات IFRS S2 على غازات الدفيئة لعام 2025: ما الذي تغيّر وكيفية الاستعداد لعام 2027](https://reporting.academy/ar/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-ghg-emissions-measurement/ifrs-s2-ghg-amendments-2025-what-changed-and-how-to-prepare-for-2027/): ما إذا كان سيتم التطبيق المبكر، وما التسهيلات ذات الصلة، وما تغييرات نموذج البيانات اللازمة، وكيفية إعداد المعلومات المقارنة لعام 2027.
- [تقييم الأهمية النسبية وفق IFRS S1](https://reporting.academy/ar/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-materiality-assessment/): ما المعلومات التي يجب إدراجها أو حذفها أو تجميعها أو تفصيلها أو استكمالها لتلبية احتياجات المستخدمين الأساسيين من المعلومات؟
- [تقييم فجوات IFRS S1 وS2: كيفية اختبار الجاهزية وترتيب أولويات المعالجة التصحيحية](https://reporting.academy/ar/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-and-s2-gap-assessment-how-to-test-readiness-and-prioritise-rem/): ما مسارات العمل والفجوات التي يجب معالجتها تصحيحياً أولاً لدعم حزمة إفصاحات كاملة ومنضبطة وقابلة للدفاع عنها.
- [دورة إعداد التقارير الأولى وفق IFRS S1 وIFRS S2: خطة تنفيذ مدتها 12 شهراً](https://reporting.academy/ar/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/first-ifrs-s1-and-s2-reporting-cycle-a-12-month-implementation-plan/): كيفية ترتيب الاعتماد، والتحليل الفني، والبيانات، والشؤون المالية، والضوابط، والمراجعة، والموافقة بحيث تكتمل دورة إعداد التقارير في الوقت المحدد.
- [سجلات تطبيق IFRS S1](https://reporting.academy/ar/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s1-implementation-registers/): ما ملفات الحزمة والأدلة ذات الصلة التي تنتمي إلى مجموعة الأدوات هذه؟
- [شرح IFRS S1 وIFRS S2](https://reporting.academy/ar/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s1-and-ifrs-s2-explained/): ما المعلومات التي تندرج ضمن الإفصاحات المالية المتعلقة بالاستدامة والمركزة على المستثمرين، وما المطلوب لإصدار بيان امتثال للـISSB.
- [شرح بيان الامتثال لـ IFRS S1 وموقع التقرير وتوقيت نشره](https://reporting.academy/ar/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s1-compliance-statement-report-location-and-publication-timing-ex/): شرح بيان الامتثال لـ IFRS S1 وموقع التقرير وتوقيت نشره
- [قائمة التحقق من الامتثال لـ IFRS S1 وS2 ومصفوفة الإفصاح المجانية](https://reporting.academy/ar/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-and-s2-compliance-checklist-and-free-disclosure-matrix/): ما إذا كان كل متطلب قابل للتطبيق مدعوماً باستنتاج للأهمية النسبية، ودليل، وضابط، وموضع في المسودة، واعتماد.
- [كيان الإبلاغ وحدوده وفق IFRS S1: القوائم المالية وسلسلة القيمة وبيانات غازات الدفيئة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-reporting-entity-and-boundary-financial-statements-value-chain/): كيان الإبلاغ وحدوده وفق IFRS S1: القوائم المالية وسلسلة القيمة وبيانات غازات الدفيئة
- [كيفية إعداد تقرير وفق IFRS S1 وIFRS S2](https://reporting.academy/ar/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/how-to-prepare-an-ifrs-s1-and-ifrs-s2-report/): كيفية إعداد تقرير وفق IFRS S1 وIFRS S2
- [كيفية استخدام معايير SASB عند تطبيق IFRS S1](https://reporting.academy/ar/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/how-to-use-sasb-standards-when-applying-ifrs-s1/): كيفية استخدام معايير SASB عند تطبيق IFRS S1
- [كيفية تحديد المخاطر والفرص المرتبطة بالاستدامة بموجب IFRS S1](https://reporting.academy/ar/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/how-to-identify-sustainability-related-risks-and-opportunities-under-i/): كيفية تحديد المخاطر والفرص المرتبطة بالاستدامة بموجب IFRS S1
- [مقاييس IFRS S1 وS2 القائمة على الصناعة: كيفية اختيار إرشادات SASB ذات الصلة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-and-s2-industry-based-metrics-how-to-select-relevant-sasb-guid/): ما الصناعات وموضوعات الإفصاح والمقاييس ومقاييس النشاط ذات الصلة بالمنشأة المُبلِّغة وبالأجزاء المتميزة من المجموعة؟
- [هل يمكن لمجموعة بيانات مناخية واحدة دعم UK SRS S2 وIFRS S2 وESRS E1 وTCFD وCDP؟](https://reporting.academy/ar/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/can-one-climate-dataset-support-uk-srs-s2-ifrs-s2-esrs-e1-tcfd-and-cdp/): كيفية تحديد المصدر المشترك للحقيقة وطبقة التعديلات الخاصة بكل إطار لكل مخرج منشور.
- [هل يمكن لمجموعة بيانات واحدة دعم IFRS S1/S2 وESRS وGRI وCDP؟](https://reporting.academy/ar/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/can-one-dataset-support-ifrs-s1-s2-esrs-gri-and-cdp/): ما المعلومات التي يمكن إتقانها مرة واحدة، وما الأحكام أو التحويلات التي يجب أن تظل خاصة بكل إطار؟
- [هل يُعدّ IFRS S1 وIFRS S2 إلزاميين؟](https://reporting.academy/ar/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/are-ifrs-s1-and-ifrs-s2-mandatory/): ما الالتزام الملزم بإعداد التقارير الذي ينطبق على المنشأة، ولأي فترة، وما ادعاء إعداد التقارير الذي يمكن دعمه؟
- [ENCORE وIBAT وAqueduct لاستخدامها مع TNFD: ما الذي تستطيع كل أداة فعله وما الذي لا تستطيع فعله](https://reporting.academy/ar/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/encore-ibat-and-aqueduct-for-tnfd-what-each-tool-can-and-cannot-do/): ما منظور الفحص المناسب وما التحقق المطلوب؟
- [TNFD لشركات التأمين: الاكتتاب والاستثمارات والمخاطر المتعلقة بالطبيعة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/tnfd/tnfd-banks-investors-and-insurers/tnfd-for-insurers-underwriting-investments-and-nature-related-risk/): ما الأنشطة والمواقع المؤمَّنة والمستثمَر فيها، وأي أوجه اعتماد على النظم الإيكولوجية، التي تنشئ تبعيات وآثاراً ومخاطر وفرصاً (DIROs) ذات أهمية نسبية، وكيف ينبغي أن تؤثر في شهية المخاطر والمنتجات والتسعير وتخصيص رأس المال والإفصاح؟
- [TNFD للبنوك: محافظ القروض ومواقع المقترضين ومخاطر الائتمان المرتبطة بالطبيعة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/tnfd/tnfd-banks-investors-and-insurers/tnfd-for-banks-loan-portfolios-borrower-locations-and-nature-related-c/): ما هي حالات الانكشاف التي تتطلب تحليلاً أعمق للمقترض والموقع وإجراءً ائتمانياً؟
- [TNFD للعقارات والبنية التحتية: المواقع ومواد البناء والطبيعة الحضرية](https://reporting.academy/ar/knowledge-hub/disclosure-guides/tnfd/tnfd-food-mining-energy-real-estate/tnfd-for-real-estate-and-infrastructure-sites-construction-materials-a/): أي الأصول والمشروعات والمواد والأنشطة الخاضعة لسيطرة المستأجر تنشئ اعتماديات وآثاراً ومخاطر وفرصاً مهمة متعلقة بالطبيعة على مدى دورة الحياة؟
- [TNFD مقابل GRI 101 للتنوع البيولوجي: الفروقات الرئيسية وقابلية التشغيل البيني العملية](https://reporting.academy/ar/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/tnfd-vs-gri-101-biodiversity-key-differences-and-practical-interoperab/): TNFD مقابل GRI 101 للتنوع البيولوجي: الفروقات الرئيسية وقابلية التشغيل البيني العملية
- [TNFD مقارنة بـ ESRS E4: الإفصاح المالي المتعلق بالطبيعة والأهمية النسبية المزدوجة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-vs-esrs-e4-nature-related-financial-disclosure-and-double-materia/): ما الذي يمكن إعادة استخدامه، وما الذي يجب تعديله، وكيف يمكن تجنب ادعاء غير مدعوم بالتكافؤ أو الامتثال.
- [TNFD ومشروع ISSB بشأن الطبيعة: ما ينبغي للشركات الاستعداد له في 2026](https://reporting.academy/ar/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/tnfd-and-the-issb-nature-project-what-companies-should-prepare-for-in/): TNFD ومشروع ISSB بشأن الطبيعة: ما ينبغي للشركات الاستعداد له في 2026
- [آثار الطبيعة وحالة الطبيعة: المحركات والحالة والامتداد والأنواع](https://reporting.academy/ar/knowledge-hub/disclosure-guides/tnfd/tnfd-impact-measurement-and-targets/nature-impacts-and-state-of-nature-drivers-condition-extent-and-specie/): ما المحرك المباشر الذي يحدث، وما عنصر الطبيعة الذي يتغير، وما مدى أهمية الأثر أو عدم اليقين بشأنه، وما الأدلة أو الإجراءات المطلوبة؟
- [أهداف الطبيعة وفق TNFD: خطوط الأساس والمواقع وسلاسل القيمة والتقدم](https://reporting.academy/ar/knowledge-hub/disclosure-guides/tnfd/tnfd-impact-measurement-and-targets/tnfd-nature-targets-baselines-locations-value-chains-and-progress/): أهداف الطبيعة وفق TNFD: خطوط الأساس والمواقع وسلاسل القيمة والتقدم
- [إدارة المخاطر والآثار وفق TNFD: عمليات للأنشطة المباشرة وسلاسل القيمة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-risk-and-impact-management-processes-for-direct-operations-and-va/): إدارة المخاطر والآثار وفق TNFD: عمليات للأنشطة المباشرة وسلاسل القيمة
- [إرشادات TNFD للأغذية والزراعة: السلع، والمياه، والتربة، والتلقيح، وقابلية التتبع](https://reporting.academy/ar/knowledge-hub/disclosure-guides/tnfd/tnfd-food-mining-energy-real-estate/tnfd-for-food-and-agriculture-commodities-water-soil-pollination-and-t/): ما السلع ومناطق المنشأ التي تنشئ أوجه الاعتماد والآثار والمخاطر والفرص المتعلقة بالطبيعة والأكثر أهمية، وما مستوى قابلية التتبع والمشاركة المتناسب؟
- [إرشادات TNFD لمديري الأصول ومالكي الأصول: بؤر المحافظ، والمشاركة، والإفصاح](https://reporting.academy/ar/knowledge-hub/disclosure-guides/tnfd/tnfd-banks-investors-and-insurers/tnfd-for-asset-managers-and-asset-owners-portfolio-hotspots-engagement/): كيف تغيّر البؤر البحث، والمشاركة، والتصويت، والتخصيص، والمنتجات، أو ضوابط المخاطر؟
- [إطار TNFD لقطاعات التعدين والطاقة والصناعات الثقيلة: المواقع والمياه والتنوع البيولوجي والمجتمعات](https://reporting.academy/ar/knowledge-hub/disclosure-guides/tnfd/tnfd-food-mining-energy-real-estate/tnfd-for-mining-energy-and-heavy-industry-sites-water-biodiversity-and/): كيف ينبغي للمنشأة تقييم كل موقع ومشروع عبر منطقة تأثيرها، أو حوضها المشترك أو مشهدها الطبيعي، وسلسلة القيمة ودورة الحياة الكاملة؟
- [إفصاحات الاستراتيجية وفق TNFD: موضوعات DIRO ونموذج الأعمال والقدرة على الصمود والمواقع ذات الأولوية](https://reporting.academy/ar/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/tnfd-strategy-disclosures-diros-business-model-resilience-and-priority/): ما عناصر DIRO المهمة القائمة، وأين تقع وعلى أي آفاق؛ وكيف تؤثر في نموذج الأعمال وسلسلة القيمة والاستراتيجية والتخطيط المالي؛ ومدى مرونة الاستراتيجية؛ وما المواقع ذات الأولوية التي ينبغي الإفصاح عنها؟
- [إفصاحات الحوكمة وفق TNFD: إشراف مجلس الإدارة، وأدوار الإدارة، وإشراك أصحاب المصلحة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/tnfd-governance-disclosures-board-oversight-management-roles-and-stake/): من المسؤول، وما المعلومات التي تصل إلى كل مستوى من مستويات الحوكمة، وما القرارات المتأثرة، وكيف يُسترشد بإشراك أصحاب الحقوق وأصحاب المصلحة في العملية، وما الأدلة التي تدعم الإفصاح؟
- [استبيان موردي TNFD: ما بيانات الطبيعة المطلوب طلبها دون إثقال كاهل المنشآت الصغيرة والمتوسطة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/tnfd-supplier-questionnaire-what-nature-data-to-request-without-overbu/): أي الموردين يحتاج إلى أي أسئلة وأدلة، وبأي مستوى من التفصيل، ولأي قرار، وبحلول أي موعد؟
- [اعتماد TNFD على مراحل: ما يجب الإفصاح عنه في العام الأول وكيفية توسيع التغطية](https://reporting.academy/ar/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/phased-tnfd-adoption-what-to-disclose-in-year-one-and-how-to-expand-co/): ما القضايا والمواقع والإفصاحات والمقاييس المتعلقة بالطبيعة التي تتمتع بالمصداقية في العام الأول، وما الذي يجب إدراجه في خارطة طريق التوسع.
- [الآثار المالية لـ TNFD: اعتماديات الطبيعة، والآثار، والإيرادات، والتكاليف، والنفقات الرأسمالية، والأصول، والالتزامات، والتدفقات النقدية، والسيناريوهات، والوصول إلى التمويل](https://reporting.academy/ar/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-financial-effects-nature-dependencies-impacts-revenue-costs-capex/): ما قناة الانتقال التشغيلية أو الاستراتيجية التي يمكن أن تؤثر في الإيرادات أو الإنفاق أو النفقات الرأسمالية أو الأصول أو الالتزامات أو التدفقات النقدية أو التأمين أو الوصول إلى رأس المال وتكلفته؟
- [الأخطاء الشائعة في تقارير TNFD: مخاطر عامة على الطبيعة، ومواقع مفقودة، ومنطق DIRO ضعيف](https://reporting.academy/ar/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/common-tnfd-reporting-mistakes-generic-nature-risk-missing-locations-a/): ما أوجه الضعف التي ينبغي إصلاحها قبل النشر، وكيفية تقديم أدلة على التصحيح.
- [الإبلاغ عن المناخ والطبيعة معًا: كيفية دمج TCFD وIFRS S2 وTNFD](https://reporting.academy/ar/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/climate-and-nature-reporting-together-how-to-integrate-tcfd-ifrs-s2-an/): الإبلاغ عن المناخ والطبيعة معًا: كيفية دمج TCFD وIFRS S2 وTNFD
- [الاستعداد لتوكيد TNFD: الأدلة والضوابط ومخاطر الغسل الأخضر](https://reporting.academy/ar/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/tnfd-assurance-readiness-evidence-controls-and-greenwashing-risks/): ما الذي يخضع للتوكيد تحديدًا، ووفق أي معايير، وبأي أدلة؟
- [الاعتماد على الطبيعة وخدمات النظم البيئية: كيفية رسم خريطة لما يعتمد عليه نشاطك التجاري](https://reporting.academy/ar/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/nature-dependencies-and-ecosystem-services-how-to-map-what-your-busine/): ما خدمات النظم البيئية المهمة تشغيليًا، وأين يتم توفيرها، وما مدى قابليتها للاستبدال، وما مسارات الاضطراب التي تتطلب التصعيد؟
- [البيانات الجغرافية المكانية لـ TNFD: الإحداثيات والخرائط وجودة البيانات والسرية](https://reporting.academy/ar/knowledge-hub/disclosure-guides/tnfd/tnfd-sensitive-and-priority-locations/geospatial-data-for-tnfd-coordinates-maps-data-quality-and-confidentia/): هل يستطيع المراجع إعادة تحديد مصدر الموقع، وكيفية ربطه ببيانات الطبيعة، وسبب استخدام الخريطة العلنية لمستوى التفصيل الذي اختارته؟
- [الشعوب الأصلية والمجتمعات المحلية والموافقة الحرة والمسبقة والمستنيرة (FPIC) في تقارير TNFD](https://reporting.academy/ar/knowledge-hub/disclosure-guides/tnfd/tnfd-sensitive-and-priority-locations/indigenous-peoples-local-communities-and-fpic-in-tnfd-reporting/): الشعوب الأصلية والمجتمعات المحلية والموافقة الحرة والمسبقة والمستنيرة (FPIC) في تقارير TNFD
- [الفرص المرتبطة بالطبيعة وفق TNFD: كفاءة الموارد والمنتجات والحلول القائمة على الطبيعة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/tnfd/tnfd-impact-measurement-and-targets/tnfd-nature-related-opportunities-resource-efficiency-products-and-nat/): هل النشاط المقترح فرصة موثوقة مرتبطة بالطبيعة، وما الاستثمار والضمانات المطلوبة، وما الذي يمكن ادعاؤه علناً؟
- [المتطلبات العامة الستة لـ TNFD: الأهمية النسبية، والنطاق، والموقع، والتكامل، والآفاق الزمنية، والمشاركة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/the-six-tnfd-general-requirements-materiality-scope-location-integrati/): المتطلبات العامة الستة لـ TNFD: الأهمية النسبية، والنطاق، والموقع، والتكامل، والآفاق الزمنية، والمشاركة
- [المخاطر المتعلقة بالطبيعة وفق TNFD: شرح المخاطر المادية والانتقالية والنظامية](https://reporting.academy/ar/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-nature-related-risks-physical-transition-and-systemic-risk-explai/): ما نوع المخاطر المتعلقة بالطبيعة، وعبر أي مسار، وعلى أي أفق زمني، وكيف ينبغي إدخالها في نظام مخاطر المؤسسة؟
- [المواقع الحساسة وفق TNFD: المناطق المحمية، سلامة النظم البيئية، مخاطر المياه وخدمات النظم البيئية](https://reporting.academy/ar/knowledge-hub/disclosure-guides/tnfd/tnfd-sensitive-and-priority-locations/tnfd-sensitive-locations-protected-areas-ecosystem-integrity-water-ris/): هل يستوفي هذا الموقع معياراً واحداً أو أكثر من معايير الموقع الحساس، وما المقياس البيئي الذي ينبغي استخدامه لإجراء تقييم أعمق؟
- [تحليل السيناريوهات وفق TNFD وقدرة الطبيعة على الصمود: نهج عملي للسنة الأولى](https://reporting.academy/ar/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-scenario-analysis-and-nature-resilience-a-practical-first-year-ap/): تحليل السيناريوهات وفق TNFD وقدرة الطبيعة على الصمود: نهج عملي للسنة الأولى
- [تقييم سلسلة القيمة وفق TNFD: الموردون والسلع الأساسية وإمكانية التتبع وفجوات البيانات](https://reporting.academy/ar/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/tnfd-value-chain-assessment-suppliers-commodities-traceability-and-dat/): ما القطاعات والسلع الأساسية والموردون والمناطق الجغرافية والمسارات اللاحقة التي تتطلب تقييماً أعمق؟
- [تقييم فجوات TNFD: كيفية اختبار جاهزية حوكمة بيانات LEAP والإفصاح](https://reporting.academy/ar/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/tnfd-gap-assessment-how-to-test-leap-data-governance-and-disclosure-re/): أي فجوات يجب إصلاحها قبل النشر، وأيها يمكن وضعها بشفافية على خارطة الطريق.
- [جودة بيانات وأدلة TNFD: المعلومات الأولية والثانوية والبديلة والجغرافية المكانية](https://reporting.academy/ar/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/tnfd-data-and-evidence-quality-primary-secondary-proxy-and-geospatial/): هل المعلومات ملائمة لهذا القرار، وكيف ينبغي الإفصاح عن عدم اليقين؟
- [حزمة عمل TNFD لموضوعات DIRO والآثار المالية والإفصاح](https://reporting.academy/ar/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-diro-financial-effects-and-disclosure-working-toolkit/): ما ملفات الحزمة والأدلة المرتبطة التي تنتمي إلى حزمة الأدوات هذه؟
- [خطط التحول للطبيعة: ما الذي ينبغي أن تتضمنه خطة موثوقة متوافقة مع TNFD](https://reporting.academy/ar/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/nature-transition-plans-what-a-credible-tnfd-aligned-plan-should-conta/): ما الذي ينبغي أن تتضمنه خطة تحول موثوقة للطبيعة ومتوافقة مع TNFD
- [سجلات TNFD للأدوات والبيانات والتوكيد والمحافظ](https://reporting.academy/ar/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/tnfd-tools-data-assurance-and-portfolio-registers/): ما ملفات الحزمة والأدلة المرتبطة التي تنتمي إلى حزمة الأدوات هذه؟
- [سجلات TNFD للمواقع وسلسلة القيمة والاعتماد والآثار والأدلة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/tnfd-location-value-chain-dependency-impact-and-evidence-registers/): ما ملفات الحزمة والأدلة المرتبطة التي تنتمي إلى حزمة الأدوات هذه؟
- [شرح DIROs في TNFD: الاعتماديات والآثار والمخاطر والفرص](https://reporting.academy/ar/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-diros-explained-dependencies-impacts-risks-and-opportunities/): كيفية التمييز بين DIROs وربطها دون احتساب مزدوج أو سببية غير مدعومة أو صياغة عامة لمخاطر الطبيعة.
- [شرح TNFD: التوصيات، وLEAP، وDIROs، وكيفية البدء في إعداد تقارير الطبيعة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/tnfd-explained-recommendations-leap-diros-and-how-to-start-nature-rela/): كيفية هيكلة التقييم والتقرير الأولين من دون الخلط بين الإطار وقائمة التحقق، أو الادعاء بمواءمة أكبر مما تدعمه الأدلة.
- [شرح الأهمية النسبية لدى TNFD: مناهج الأهمية النسبية المالية وأهمية الأثر والأهمية النسبية المزدوجة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-materiality-explained-financial-impact-and-double-materiality-app/): شرح الأهمية النسبية لدى TNFD: مناهج الأهمية النسبية المالية وأهمية الأثر والأهمية النسبية المزدوجة
- [شرح المواقع ذات الأولوية لدى TNFD: معايير الاختيار، ومستوى التفصيل، والإفصاح](https://reporting.academy/ar/knowledge-hub/disclosure-guides/tnfd/tnfd-sensitive-and-priority-locations/tnfd-priority-locations-explained-selection-criteria-granularity-and-d/): ما المواقع التي تُصنَّف مواقع ذات أولوية، وبأي مستوى من التفصيل، وما الذي ينبغي الإفصاح عنه؟
- [قائمة مراجعة تقارير TNFD وحزمة مخرجات LEAP المجانية](https://reporting.academy/ar/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/tnfd-reporting-checklist-and-free-leap-deliverables-pack/): ما السجلات وقوائم المراجعة التي ينبغي استكمالها قبل صياغة أول إفصاح مواءم مع TNFD؟
- [كيفية إعداد تقرير متوافق مع TNFD: دليل كامل خطوة بخطوة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/how-to-prepare-a-tnfd-aligned-report-complete-step-by-step-guide/): كيفية إعداد تقرير متوافق مع TNFD: دليل كامل خطوة بخطوة
- [ماذا يعني متبنّي TNFD؟ الالتزام وتوقيت إعداد التقارير وسوء الفهم الشائع](https://reporting.academy/ar/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/what-does-tnfd-adopter-mean-commitment-reporting-timing-and-common-mis/): ما إذا كانت المنظمة مستعدة للالتزام علناً بسنة لإعداد التقارير، وكيفية صياغة الادعاء من دون مبالغة.
- [مرحلة Assess لدى TNFD: تحويل أوجه اعتماد الأعمال على الطبيعة وآثارها إلى مخاطر وفرص للأعمال](https://reporting.academy/ar/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-assess-phase-turning-nature-dependencies-and-impacts-into-busines/): ما المخاطر والفرص المرتبطة بالطبيعة التي تتطلب المعالجة والتصعيد والتحليل المالي والإفصاح؟
- [مرحلة Locate في TNFD: رسم خرائط لأنشطة الأعمال وسلاسل القيمة والمواقع الحساسة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/tnfd/tnfd-sensitive-and-priority-locations/tnfd-locate-phase-mapping-business-activities-value-chains-and-sensiti/): أين ينبغي للمنظمة أن تقيّم أوجه الاعتماد والآثار بالتفصيل؟
- [مرحلة الإعداد في TNFD: الاستجابات والأهداف والحوكمة والجاهزية للإفصاح](https://reporting.academy/ar/knowledge-hub/disclosure-guides/tnfd/tnfd-impact-measurement-and-targets/tnfd-prepare-phase-responses-targets-governance-and-disclosure-readine/): ما الذي ستفعله المنظمة وتقيسه وتوافق عليه وتفصح عنه - وكيف سيغذي التقدم دورة LEAP التالية؟
- [مرحلة التقييم في TNFD: الأصول البيئية، وخدمات النظم الإيكولوجية، والاعتماديات والآثار](https://reporting.academy/ar/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-evaluate-phase-environmental-assets-ecosystem-services-dependenci/): ما مسارات اعتماديات المنظمة وآثارها، وأيٌّ منها يتطلب القياس أو التصعيد؟
- [مقارنة بين TNFD وTCFD: الإفصاحات المالية المتعلقة بالطبيعة والمناخ](https://reporting.academy/ar/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/tnfd-vs-tcfd-nature-related-and-climate-related-financial-disclosures/): ما البنية التحتية للحوكمة والمخاطر وإعداد التقارير التي يمكن إعادة استخدامها، وما الأدلة والعمليات الخاصة بالطبيعة التي يجب إضافتها.
- [مقاييس الإفصاح العالمية الأساسية لـ TNFD: الأراضي والمياه والتلوث والموارد ومخاطر الطبيعة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/tnfd/tnfd-impact-measurement-and-targets/tnfd-core-global-disclosure-metrics-land-water-pollution-resources-and/): مقاييس الإفصاح العالمية الأساسية لـ TNFD: الأراضي والمياه والتلوث والموارد ومخاطر الطبيعة
- [مقاييس وأهداف TNFD: شرح المقاييس العالمية الأساسية والقطاعية والإضافية](https://reporting.academy/ar/knowledge-hub/disclosure-guides/tnfd/tnfd-impact-measurement-and-targets/tnfd-metrics-and-targets-core-global-sector-and-additional-metrics-exp/): مقاييس وأهداف TNFD: شرح المقاييس العالمية الأساسية والقطاعية والإضافية
- [نهج TNFD LEAP: دليل خطوة بخطوة للتحديد والتقييم والتقدير والإعداد](https://reporting.academy/ar/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/tnfd-leap-approach-a-step-by-step-guide-to-locate-evaluate-assess-and/): كيفية ترجمة LEAP إلى نطاق المشروع، وطلبات البيانات، ومخرجات المراحل، وبوابات الموافقة، والإفصاحات.
- [هرم التخفيف لدى TNFD: شرح التجنب والتقليل والاستعادة والتعويض](https://reporting.academy/ar/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-mitigation-hierarchy-avoid-minimise-restore-and-offset-explained/): هرم التخفيف لدى TNFD: شرح التجنب والتقليل والاستعادة والتعويض
- [هل يتطلب TNFD بصمة للتنوع البيولوجي؟ المقاييس والنماذج والدقة الزائفة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/tnfd/tnfd-impact-measurement-and-targets/does-tnfd-require-a-biodiversity-footprint-metrics-models-and-false-pr/): هل يتطلب TNFD بصمة للتنوع البيولوجي؟ المقاييس والنماذج والدقة الزائفة
- [أخطاء شائعة في قانون المناخ الإماراتي: افتراض الإيداع الشامل، وخلط الحدود، وضعف القياس والإبلاغ والتحقق](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/common-uae-climate-law-mistakes-assuming-universal-filing-mixing-thres/): أخطاء شائعة في قانون المناخ الإماراتي: افتراض الإيداع الشامل، وخلط الحدود، وضعف القياس والإبلاغ والتحقق
- [أرصدة الكربون في دولة الإمارات العربية المتحدة: تسجيل المشاريع، وخطوط الأساس، والإضافية، والتحقق](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/uae-carbon-credits-project-registration-baselines-additionality-and-ve/): كيفية الفصل بين أهلية المشروع، والمنهجية، وخط الأساس، والإضافية، والرصد، والتثبّت، والتحقق، وموافقة السجل، والنقل، والتقاعد، والادعاءات - وما الأدلة المطلوبة عند كل بوابة
- [إحاطة لمجلس الإدارة والمدير المالي بشأن قانون المناخ الإماراتي: عشرة قرارات يجب اتخاذها الآن](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/uae-climate-law-board-and-cfo-briefing-ten-decisions-to-make-now/): عشرة قرارات يجب على مجلس الإدارة والمدير المالي اتخاذها الآن بشأن قانون المناخ الإماراتي
- [الاحتفاظ بالبيانات لمدة خمس سنوات بموجب المادة 6: ما السجلات التي ينبغي للمنشآت الاحتفاظ بها؟](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/five-year-data-retention-under-article-6-what-records-should-companies/): الاحتفاظ بالبيانات لمدة خمس سنوات بموجب المادة 6: ما السجلات التي ينبغي للمنشآت الاحتفاظ بها؟
- [التحقق بموجب قانون المناخ الإماراتي: النطاق والاستقلال والاستعداد للتأكيد](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-law-verification-scope-independence-and-assurance-readines/): التحقق بموجب قانون المناخ الإماراتي: النطاق والاستقلال والاستعداد للتأكيد
- [التقديرات وجودة البيانات بموجب قانون المناخ الإماراتي: ما الذي يمكن الدفاع عنه؟](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/estimates-and-data-quality-under-the-uae-climate-law-what-is-defensibl/): التقديرات وجودة البيانات بموجب قانون المناخ الإماراتي: ما الذي يمكن الدفاع عنه؟
- [الحد الأدنى لمتطلبات برمجيات الإبلاغ المناخي في الإمارات العربية المتحدة لمنصة MRV](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-reporting-software-minimum-requirements-for-an-mrv-platfor/): الحد الأدنى لمتطلبات برمجيات الإبلاغ المناخي في الإمارات العربية المتحدة لمنصة MRV
- [الحد التنظيمي بموجب قانون المناخ في دولة الإمارات العربية المتحدة: السيطرة التشغيلية أم السيطرة المالية أم حصة الملكية؟](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/uae-climate-law-organisational-boundary-operational-control-financial/): حدّد النطاق الإبلاغي المطلوب من الجهة المختصة ووثّق كيفية تطبيق السيطرة التشغيلية أو السيطرة المالية أو حصة الملكية أو إجراء المطابقة بينها.
- [السجل الوطني لأرصدة الكربون في دولة الإمارات: من يجب عليه التسجيل وما الذي يسجله](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/uae-national-register-for-carbon-credits-who-must-register-and-what-it/): ما إذا كان الكيان خاضعاً للتسجيل الإلزامي أو يمكنه المشاركة طوعاً أو يعمل كمنصة تداول، وأي السجلات والاعتمادات منفصلة.
- [الضوابط الداخلية للقياس والإبلاغ والتحقق في دولة الإمارات: اكتمال المصادر والتسويات والعوامل والتقديرات والموافقات ومسارات التدقيق والأمن السيبراني والتدقيق الداخلي](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/internal-controls-for-uae-mrv-source-completeness-reconciliations-fact/): الضوابط الداخلية للقياس والإبلاغ والتحقق في دولة الإمارات: اكتمال المصادر والتسويات والعوامل والتقديرات والموافقات ومسارات التدقيق والأمن السيبراني والتدقيق الداخلي
- [العد المزدوج في أسواق الكربون في دولة الإمارات العربية المتحدة: الإصدار والاستخدام والمطالبات والمحاسبة ضمن المساهمات المحددة وطنياً](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/double-counting-in-uae-carbon-markets-issuance-use-claims-and-ndc-acco/): العد المزدوج في أسواق الكربون في دولة الإمارات العربية المتحدة: الإصدار والاستخدام والمطالبات والمحاسبة ضمن المساهمات المحددة وطنياً
- [الموعد النهائي لقانون المناخ في دولة الإمارات وحالة التنفيذ الحالية: ما الذي تغير بعد 30 مايو 2026؟](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/uae-climate-law-deadline-and-current-implementation-status-what-change/): تحديد التاريخ ذي الصلة قانوناً: دخول القانون حيز النفاذ، أو تعديل الوضع، أو التعيين، أو فترة التقرير، أو الموعد النهائي للتقديم.
- [انبعاثات النطاق 1 بموجب قانون المناخ في دولة الإمارات: الوقود والأسطول والعمليات وغازات التبريد](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-law-scope-1-emissions-fuel-fleet-processes-and-refrigerant/): حدّد جميع مصادر الانبعاثات المباشرة الواقعة ضمن النطاق المعتمد، واختر لكل مصدر مساراً قابلاً للتتبع للحساب أو القياس.
- [انبعاثات النطاق 2 بموجب قانون المناخ في دولة الإمارات العربية المتحدة: الكهرباء والتبريد والعقود المتجددة وشهادات I-REC](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-law-scope-2-emissions-electricity-cooling-renewable-contra/): حدّد المعاملة التي تتطلبها السلطة للطاقة المشتراة، وبشكل منفصل، ما إذا كانت هناك حاجة إلى منظور قائم على الموقع وقائم على السوق وفق بروتوكول غازات الدفيئة.
- [بروتوكول غازات الدفيئة مقابل ISO 14064 للامتثال لقانون المناخ في دولة الإمارات](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/ghg-protocol-vs-iso-14064-for-uae-climate-law-compliance/): ما المنهج الذي سيُنظم الجرد المؤقت، وما العناصر التي يجب أن تظل قابلة للتهيئة، وما الأدلة اللازمة لمراجعة السلطة والمتحقق.
- [تقييم المخاطر المناخية في الإمارات: ربط المخاطر المادية بالأصول وسلاسل الإمداد والمالية](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uae/uae-sector-inventories/uae-climate-risk-assessment-how-to-connect-physical-risk-to-assets-sup/): تقييم المخاطر المناخية في الإمارات: ربط المخاطر المادية بالأصول وسلاسل الإمداد والمالية
- [تقييم فجوات قانون المناخ في دولة الإمارات العربية المتحدة: قابلية التطبيق، وإعداد التقارير والقياس والتحقق (MRV)، والتحقق، والاستعداد لخفض الانبعاثات](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-law-gap-assessment-applicability-mrv-verification-and-redu/): تقييم فجوات قانون المناخ في دولة الإمارات العربية المتحدة: قابلية التطبيق، وإعداد التقارير والقياس والتحقق (MRV)، والتحقق، والاستعداد لخفض الانبعاثات
- [حد 0.5 مليون طن مكافئ ثاني أكسيد الكربون في السجل الوطني للكربون في الإمارات: المنشأة أم المرفق أم المجموعة؟](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/uae-carbon-registry-0-5-million-tco2e-threshold-entity-facility-or-gro/): أي نطاق للانبعاثات ينبغي اختباره مقابل الحد، وما العروض البديلة التي ينبغي إعدادها، وما المسائل التي تتطلب تأكيداً كتابياً من السلطة أو مستشار قانوني في دولة الإمارات.
- [حزمة أدوات الاستعداد لقانون المناخ في دولة الإمارات وضوابط MRV](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-law-readiness-and-mrv-control-toolkit/): ما ملفات الحزمة والأدلة المرتبطة التي تنتمي إلى حزمة الأدوات هذه؟
- [حزمة ضوابط وأدلة MRV لقانون المناخ في دولة الإمارات العربية المتحدة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-law-mrv-control-and-evidence-pack/): ما ملفات الحزمة والأدلة المرتبطة التي تنتمي إلى حزمة الأدوات هذه؟
- [حوكمة المناخ في الإمارات: مجلس الإدارة والمدير المالي والصحة والسلامة والبيئة والشؤون القانونية ومسألة لجنة المناخ](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/uae-climate-governance-board-cfo-hse-legal-and-the-question-of-a-clima/): كيفية توزيع ملكية التزامات قانون المناخ وحقوق اتخاذ القرار، وما إذا كانت لجنة مناخ مؤسسية متخصصة متناسبة مع احتياجات الشركة.
- [خطة خفض الانبعاثات في دولة الإمارات: الإجراءات ومؤشرات الأداء والأدلة وإشراف مجلس الإدارة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/uae-emission-reduction-plan-actions-kpis-evidence-and-board-oversight/): خطة خفض الانبعاثات في دولة الإمارات: الإجراءات ومؤشرات الأداء والأدلة وإشراف مجلس الإدارة
- [خطط التكيف المناخي في دولة الإمارات العربية المتحدة: الحرارة والمياه والفيضانات والبنية التحتية واستمرارية الأعمال](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/uae-climate-adaptation-plans-heat-water-flooding-infrastructure-and-bu/): خطط التكيف المناخي في دولة الإمارات العربية المتحدة: الحرارة والمياه والفيضانات والبنية التحتية واستمرارية الأعمال
- [دورة الإبلاغ الأولى للقياس والإبلاغ والتحقق في دولة الإمارات: المسار القانوني والحدود والمنشآت والمنهجيات وضوابط البيانات والتجارب والتحقق وموافقة مجلس الإدارة والتقديم](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/first-uae-mrv-reporting-cycle-legal-route-boundaries-facilities-method/): دورة الإبلاغ الأولى للقياس والإبلاغ والتحقق في دولة الإمارات: المسار القانوني والحدود والمنشآت والمنهجيات وضوابط البيانات والتجارب والتحقق وموافقة مجلس الإدارة والتقديم
- [سجل مصادر قانون المناخ الإماراتي: كيفية تتبع المتطلبات الاتحادية ومتطلبات الإمارات والمناطق الحرة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/uae-climate-law-source-register-how-to-track-federal-emirate-and-free/): كيفية إنشاء سجل مضبوط واحد يربط المصادر القانونية بالمتطلبات التشغيلية والمالكين والمواعيد النهائية والأدلة ومحفزات التحديث.
- [شرح التعيين بموجب Article 6: متى تترتب واجبات MRV على مصدر](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/article-6-designation-explained-when-uae-mrv-duties-attach-to-a-source/): ما إذا كانت أدلة التعيين موجودة، والوحدة التي يشملها، وتعليمات الإبلاغ المترتبة عليه.
- [شرح قانون المناخ في الإمارات العربية المتحدة: المرسوم بقانون اتحادي رقم 11 لسنة 2024 وما ينبغي على الشركات فعله](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/uae-climate-law-explained-federal-decree-law-no-11-of-2024-and-what-bu/): ما إذا كان النشاط التجاري مصدراً، وما إذا كانت أدلة التعيين بموجب المادة 6 موجودة، وأي تعليمات صادرة عن السلطة تنطبق.
- [عمليات التفتيش المناخي والمأمورون القضائيون في دولة الإمارات: كيفية إعداد ملف أدلة جاهز للتفتيش](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uae/uae-sector-inventories/uae-climate-inspections-and-judicial-officers-how-to-build-an-inspecti/): عمليات التفتيش المناخي والمأمورون القضائيون في دولة الإمارات: كيفية إعداد ملف أدلة جاهز للتفتيش
- [عوامل الانبعاث لتقارير المناخ في الإمارات: البيانات المحلية وIPCC وDEFRA وعوامل الموردين](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/emission-factors-for-uae-climate-reporting-local-data-ipcc-defra-and-s/): عوامل الانبعاث لتقارير المناخ في الإمارات: البيانات المحلية وIPCC وDEFRA وعوامل الموردين
- [غرامات قانون المناخ في دولة الإمارات العربية المتحدة: غرامات المادة 6، والمخالفات المتكررة، وأدلة الامتثال](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/uae-climate-law-penalties-article-6-fines-repeat-violations-and-eviden/): غرامات قانون المناخ في دولة الإمارات العربية المتحدة: غرامات المادة 6، والمخالفات المتكررة، وأدلة الامتثال
- [فترات ومنصات ومواعيد تقديم تقارير المناخ في دولة الإمارات: ما الذي يجب تأكيده مع السلطات](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-reporting-periods-platforms-and-filing-deadlines-what-to-c/): فترات ومنصات ومواعيد تقديم تقارير المناخ في دولة الإمارات: ما الذي يجب تأكيده مع السلطات
- [قائمة تحقق للامتثال لقانون المناخ في دولة الإمارات ونموذج مجاني للاستعداد للرصد والإبلاغ والتحقق](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-law-compliance-checklist-and-free-mrv-readiness-template/): قائمة تحقق للامتثال لقانون المناخ في دولة الإمارات ونموذج مجاني للاستعداد للرصد والإبلاغ والتحقق
- [قانون المناخ الإماراتي للبنوك والخدمات المهنية: انبعاثات مباشرة منخفضة وتوقعات إبلاغ مرتفعة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uae/uae-sector-inventories/uae-climate-law-for-banks-and-professional-services-low-direct-emissio/): ما الذي يشكل الحد الأدنى لجرد المكاتب المستعد قانونياً، وما وحدات البيانات الإضافية التي تبررها سلطة أو إطار أو تقييم للأهمية النسبية أو جهة طالبة.
- [قانون المناخ الإماراتي للخدمات اللوجستية والنقل: الأساطيل والمستودعات وبيانات المتعاقدين](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uae/uae-sector-inventories/uae-climate-law-for-logistics-and-transport-fleets-warehouses-and-cont/): أي المركبات والمعدات والمستودعات وأنظمة التبريد وأنشطة المتعاقدين تندرج في المصدر الذي تحدده الجهة المختصة، وأيها يظل ضمن فحص منفصل لسلسلة القيمة.
- [قانون المناخ الإماراتي للشركات الصناعية: انبعاثات العمليات والتصاريح وخطط الخفض](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uae/uae-sector-inventories/uae-climate-law-for-industrial-companies-process-emissions-permits-and/): أي المصادر المادية والغازات والمناهج ووحدات المنشأة تندرج في الحصر الذي تحدده الجهة المختصة، وما الأدلة التي تدعم كل نتيجة.
- [قانون المناخ الإماراتي للعقارات والضيافة: بيانات المالك والمستأجر والتبريد والطاقة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uae/uae-sector-inventories/uae-climate-law-for-real-estate-and-hospitality-landlord-tenant-data-c/): ما أنشطة المبنى التي تدخل في جرد المنشأة أو المرفق، وما الذي يتطلب تخصيصاً، وما الذي يوضع في سجل منفصل للمستأجر أو المالك أو سلسلة القيمة؟
- [قانون المناخ الإماراتي للمحاجر ومواد البناء: الرصد والإبلاغ والتحقق والمصادر المتنقلة والخفض](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uae/uae-sector-inventories/uae-climate-law-for-quarrying-and-construction-materials-mrv-mobile-so/): أي مصادر الاستخراج والمصادر المتنقلة والمعدات الثابتة والمتعاقدين والطاقة المشتراة والمصادر المتسربة والعمليات تندرج في نطاق التقرير المعيّن.
- [قانون المناخ في دولة الإمارات العربية المتحدة واتفاق باريس Article 6: ما الذي تحتاج الشركات إلى معرفته](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/uae-climate-law-and-paris-agreement-article-6-what-companies-need-to-k/): قانون المناخ في دولة الإمارات العربية المتحدة واتفاق باريس Article 6: ما الذي تحتاج الشركات إلى معرفته
- [قانون المناخ في دولة الإمارات للفروع الأجنبية والمجموعات متعددة الجنسيات](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/uae-climate-law-for-foreign-branches-and-multinational-groups/): أي وحدة أو مصدر في دولة الإمارات قد جرى تحديده، وما إذا كان يمكن إعادة استخدام جرد الشركة الأم الأجنبية من دون تغيير الاستنتاج المحلي المطلوب.
- [قانون المناخ في دولة الإمارات للمجموعات العاملة في إمارات متعددة: الكيانات والمنشآت والجهات المختصة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/uae-climate-law-for-multi-emirate-groups-entities-facilities-and-compe/): ما إذا كانت وحدة الإبلاغ كياناً قانونياً أو فرعاً أو منشأة أو مصدراً محدداً أو مجموعة أو نطاقاً آخر تحدده الجهة المختصة.
- [قانون المناخ في دولة الإمارات وESRS وGRI وCDP: إعادة استخدام البيانات من دون افتراض التكافؤ](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uae/uae-one-dataset-many-outputs/uae-climate-law-esrs-gri-and-cdp-reusing-data-without-assuming-equival/): ما الحقول التي يمكن إعادة استخدامها مباشرة، وما الذي يتطلب التحويل أو التجميع، وما الذي يبقى فجوات خاصة بكل إطار.
- [قانون المناخ في دولة الإمارات وIFRS S2: هل يمكن لنظام واحد لغازات الدفيئة ومخاطر المناخ دعم كليهما؟](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uae/uae-one-dataset-many-outputs/uae-climate-law-and-ifrs-s2-can-one-ghg-and-climate-risk-system-suppor/): ما البيانات والضوابط القابلة فعلياً لإعادة الاستخدام، وما الحدود التي تتطلب جسراً، وما المتطلبات الخاصة بالمخرج التي تحتاج إلى حسابات أو سرد منفصل.
- [كيفية إعداد جرد لغازات الدفيئة بموجب قانون المناخ الإماراتي: المصادر والحدود والأدلة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/how-to-build-a-uae-climate-law-ghg-inventory-sources-boundaries-and-ev/): حدّد النطاق الخاضع للتنظيم وأنشئ هيكلاً للحسابات والأدلة يمكن تحديثه عندما تصبح تعليمات السلطة أكثر تحديداً.
- [كيفية اختيار جهة تحقق من GHG في الإمارات العربية المتحدة: الاعتماد والكفاءة وتضارب المصالح](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/how-to-choose-a-uae-ghg-verifier-accreditation-competence-and-conflict/): كيفية اختيار جهة تحقق من GHG في الإمارات العربية المتحدة: الاعتماد والكفاءة وتضارب المصالح
- [كيفية الاستعداد للامتثال لقانون المناخ في دولة الإمارات العربية المتحدة: خارطة طريق MRV خطوة بخطوة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/how-to-prepare-for-uae-climate-law-compliance-step-by-step-mrv-roadmap/): شرح سبب وجوب سبق ملف الانطباق والسلطة الخاضع لضبط الجهة التنظيمية لعملية الحساب.
- [متطلبات MRV بموجب قانون المناخ في دولة الإمارات: القياس والإبلاغ والتحقق والاحتفاظ بالبيانات](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-law-mrv-requirements-measurement-reporting-verification-an/): كيفية تحويل الواجب القانوني وتعليمات السلطة الحالية إلى بيانات وحسابات وضوابط وتقديم وحفظ.
- [مسار الحياد المناخي الإماراتي وأهداف الشركات: كيفية المواءمة دون مبالغة في الادعاء](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/uae-climate-neutrality-pathway-and-corporate-targets-how-to-align-with/): مسار الحياد المناخي الإماراتي وأهداف الشركات: كيفية المواءمة دون مبالغة في الادعاء
- [من يشمله قانون المناخ في دولة الإمارات؟ فهم «المصادر» وانطباقه على المنشآت](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/who-is-covered-by-the-uae-climate-law-understanding-sources-and-corpor/): أي شخص اعتباري أو وحدة تشغيل تُعد المصدر، وما إذا كانت نقطة الإبلاغ هي الكيان أو المنشأة أو المشغّل أو وحدة أخرى تحددها الجهة المختصة.
- [هل يشترط قانون المناخ في دولة الإمارات انبعاثات النطاق 3؟](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/does-the-uae-climate-law-require-scope-3-emissions/): حدد المصدر القانوني أو مصدر السلطة المختصة الدقيق لأي متطلب يتعلق بالنطاق 3، وأنشئ فحصاً مضبوطاً للجاهزية دون اختلاق التزام.
- [هل ينطبق قانون المناخ الإماراتي في المناطق الحرة وDIFC وADGM؟](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/does-the-uae-climate-law-apply-in-free-zones-difc-and-adgm/): شرح الامتداد الصريح إلى المناطق الحرة دون تقديم نتيجة عامة بشأن واجب التقديم.
- [هل يوجد حد للانبعاثات في قانون المناخ الإماراتي؟ Article 6 مقابل اختبار السجل البالغ 0.5 million tCO2e](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/is-there-a-uae-climate-law-emissions-threshold-article-6-vs-the-0-5-mi/): هل يوجد حد للانبعاثات في قانون المناخ الإماراتي؟ Article 6 مقابل اختبار السجل البالغ 0.5 million tCO2e
- [وزارة التغير المناخي والبيئة مقابل السلطات المختصة: من يضع متطلبات الإبلاغ المناخي في دولة الإمارات وينفذها؟](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/moccae-vs-competent-authorities-who-sets-and-enforces-uae-climate-repo/): وزارة التغير المناخي والبيئة مقابل السلطات المختصة: من يضع متطلبات الإبلاغ المناخي في دولة الإمارات وينفذها؟
- [UK SRS S1 المقاييس والأهداف: المعلومات القطاعية، مؤشرات الأداء الرئيسية الخاصة بالمنشأة والتقدم](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-metrics-and-financial-effects/uk-srs-s1-metrics-and-targets-industry-information-entity-specific-kpi/): ما المقاييس ذات الصلة والجوهرية، وكيفية توثيق المقاييس الخاصة بالمنشأة، وكيفية الإبلاغ عن التقدم نحو الأهداف دون إخفاء الأساليب أو التقديرات أو عدم تحقيق المراحل المرحلية.
- [UK SRS S1 المنشأة المُبلِّغة وحدودها: القوائم المالية وسلسلة القيمة وتغيّرات المجموعة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-materiality-and-boundary/uk-srs-s1-reporting-entity-and-boundary-financial-statements-value-cha/): ما الكيانات القانونية والعلاقات الداخلة في المنشأة المُبلِّغة، وما الذي يقع خارج نطاق التوحيد ولكنه داخل نطاق تقييم المخاطر والفرص، وكيف يُشرح كل حد من حدود المقاييس وتتم تسويته و
- [UK SRS S1 لأمناء الشركات والفرق القانونية: الحوكمة وموضع التقرير والادعاءات](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-for-company-secretaries-and-legal-teams-governance-report-pl/): موضع الإفصاحات، وكيفية إثبات الحوكمة والإحالات المرجعية، وما يجوز للمنشأة قوله علناً عن الامتثال والمواءمة والتأكيد.
- [UK SRS S1 للشركات الخاصة وغير المدرجة: لماذا قد يظل الاستخدام الطوعي مهماً](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-voluntary-use-and-mandatory-route/uk-srs-s1-for-private-and-unlisted-companies-why-voluntary-use-may-sti/): ما إذا كان الاستخدام الطوعي لـ UK SRS S1 يبرر تكلفته لشركة غير مدرجة، وما إذا كان ينبغي تطبيقه كاملاً أو جزئياً أو بوصفه مكملاً خاضعاً للضوابط
- [UK SRS S1 مصادر الإرشادات: SASB وCDSB وGRI وESRS وTNFD والممارسات المتبعة في القطاع](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-strategic-report-and-nfsis/uk-srs-s1-sources-of-guidance-sasb-cdsb-gri-esrs-tnfd-and-industry-pra/): UK SRS S1 مصادر الإرشادات: SASB وCDSB وGRI وESRS وTNFD والممارسات المتبعة في القطاع
- [UK SRS S1 مقابل GRI: مقارنة بين التقارير الموجهة للمستثمرين وتقارير الأثر](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-vs-gri-investor-focused-and-impact-reporting-compared/): ما إذا كان ينبغي الإبلاغ عن بند ما بموجب منظور المستثمر، أو منظور الأثر، أو كليهما.
- [UK SRS S1 مقابل IFRS S1: التعديلات البريطانية التي تغيّر التطبيق](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-strategic-report-and-nfsis/uk-srs-s1-vs-ifrs-s1-the-uk-amendments-that-change-implementation/): UK SRS S1 مقابل IFRS S1: التعديلات البريطانية التي تغيّر التطبيق
- [UK SRS S1 مقابل UK SRS S2: كيف تعمل المتطلبات العامة ومتطلبات المناخ معًا](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-vs-uk-srs-s2-how-general-and-climate-requirements-work-toget/): UK SRS S1 مقابل UK SRS S2: كيف تعمل المتطلبات العامة ومتطلبات المناخ معًا
- [UK SRS S1 مقارنةً بـESRS: الأهمية النسبية للمستثمرين والأهمية النسبية المزدوجة والتقارير البريطانية-الأوروبية](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-strategic-report-and-nfsis/uk-srs-s1-vs-esrs-investor-materiality-double-materiality-and-uk-eu-re/): ما أعمال التقارير التي يمكن مشاركتها بين UK SRS S1 وESRS، وما قرارات الأهمية النسبية والإفصاح والتأكيد التي يجب أن تبقى منفصلة؟
- [UK SRS S1 وNFSIS: ما الذي يمكن دمجه وما الذي يظل منفصلًا؟](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-strategic-report-and-nfsis/uk-srs-s1-and-the-nfsis-what-can-be-combined-and-what-remains-separate/): أي محتوى من NFSIS وUK SRS يمكنه مشاركة قاعدة أدلة واحدة، وأي قرارات تتعلق بالنطاق، والأهمية النسبية، والإفصاحات العامة يجب أن تظل منفصلة
- [UK SRS S1 والتقرير الاستراتيجي: كيفية دمج سردية الاستدامة والسردية المالية](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-strategic-report-and-nfsis/uk-srs-s1-and-the-strategic-report-how-to-integrate-sustainability-and/): ما محتوى UK SRS الذي يمكن أن يحمله التقرير الاستراتيجي، ومتى تكون الإحالة المرجعية الدقيقة أكثر أماناً من إعادة عرض السردية نفسها في موضعين
- [UK SRS S1 وقانون الشركات: كيف يمكن أن تتكامل المتطلبات المستقبلية](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-voluntary-use-and-mandatory-route/uk-srs-s1-and-the-companies-act-how-future-requirements-may-fit-togeth/): مقدار بناء القدرات المتعلقة بـ UK SRS الآن في مواجهة مسار بموجب قانون الشركات لم يصبح قانوناً بعد، والفجوات التشريعية التي ينبغي رصدها قبل الالتزام
- [UK SRS S1 ومكافحة الغسل الأخضر: كيفية ضبط ادعاءات الاستدامة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-claims-and-climate-only-relief/uk-srs-s1-and-anti-greenwashing-how-to-control-sustainability-claims/): كيف تُثبت وتُعتمد ادعاءات UK SRS S1 بشأن الأداء والتقدم والأهداف والفرص والقدرة على الصمود والآثار المالية؟
- [أخطاء UK SRS S1 الشائعة في المملكة المتحدة: نسخ صياغة IFRS، وإساءة استخدام الإعفاءات، وتجاهل قانون التقارير في المملكة المتحدة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-strategic-report-and-nfsis/common-uk-srs-s1-mistakes-copying-ifrs-wording-misusing-reliefs-and-ig/): أي خطأ في التنفيذ قد يقوّض التقرير أو الادعاء أو اعتماد التقرير السنوي؟
- [إحاطة مجلس الإدارة بشأن UK SRS S1: عشرة أسئلة ينبغي للمديرين طرحها قبل الموافقة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-board-briefing-ten-questions-directors-should-ask-before-app/): ما إذا كان لدى مجلس الإدارة ما يكفي من الأدلة للموافقة على التقرير وإحالاته المرجعية وادعائه العلني.
- [إعفاء المناخ فقط في UK SRS S1: كيف يعمل ومدة استخدامه في التقارير الطوعية](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-claims-and-climate-only-relief/uk-srs-s1-climate-only-relief-how-it-works-and-how-long-voluntary-repo/): ما إذا كانت الفقرة E3 متاحة، وما الذي تغيره، وما الذي يجب الإفصاح عنه، وكيفية التوسع إلى ما وراء المناخ.
- [إفصاحات إدارة المخاطر بموجب UK SRS S1: كيفية دمج الاستدامة في إدارة المخاطر المؤسسية](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-materiality-and-boundary/uk-srs-s1-risk-management-disclosures-how-to-integrate-sustainability/): ما إذا كان الإفصاح يوضح المدخلات، والتقييم، وتحديد الأولويات، والرصد، والفرص، والتغييرات، والدمج الحقيقي في إدارة المخاطر المؤسسية.
- [إفصاحات الاستراتيجية في UK SRS S1: نموذج الأعمال، سلسلة القيمة، المفاضلات وتخصيص الموارد](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-strategy-disclosures-business-model-value-chain-trade-offs-a/): كيفية شرح الآثار في نموذج الأعمال وسلسلة القيمة، والخيارات، والموارد، والعواقب المالية والقدرة على الصمود.
- [إفصاحات الحوكمة في UK SRS S1: إشراف مجلس الإدارة، أدوار الإدارة والأدلة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-governance-disclosures-board-oversight-management-roles-and/): ما إذا كان التقرير يوضح آلية الإشراف والإدارة الفعلية بدلاً من مجرد تسمية لجنة أو سياسة.
- [اختيارية SASB في UK SRS S1: ماذا يعني «يجوز الرجوع إلى ... والنظر في» ذلك عمليًا](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-metrics-and-financial-effects/uk-srs-s1-sasb-optionality-what-may-refer-to-and-consider-means-in-pra/): ما إذا كان SASB أو مصدر آخر معترف به أو ممارسة الأقران أو مقياس مطوّر من المنشأة يوفر معلومات ذات صلة وتمثل بأمانة قطاعات المنشأة والمسائل الجوهرية فيها.
- [الآثار المالية الحالية والمتوقعة بموجب UK SRS S1: دليل لفرق الشؤون المالية](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-metrics-and-financial-effects/current-and-anticipated-financial-effects-under-uk-srs-s1-a-guide-for/): ما الأثر المالي الذي يمكن دعمه، وبأي مستوى من القياس الكمي، وعلى أي أفق زمني، وبأي افتراضات وضوابط وإفصاحات مترابطة.
- [الإفصاحات الخاصة بالمنشأة وفق UK SRS S1: ما الذي ينبغي فعله عند عدم وجود معيار مخصص](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-company-specific-disclosures-what-to-do-when-no-dedicated-st/): الإفصاحات الخاصة بالمنشأة وفق UK SRS S1: ما الذي ينبغي فعله عند عدم وجود معيار مخصص
- [الاستعداد للتأكيد وفق UK SRS S1: الأدلة والضوابط ونظام الرقابة البريطاني الناشئ](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-assurance-readiness-evidence-controls-and-the-emerging-uk-ov/): ما الأدلة والضوابط وترتيبات الحوكمة اللازمة لجعل إفصاحات UK SRS S1 جاهزة للتأكيد أو لأي فحص خارجي آخر.
- [التقارير الرقمية وفق UK SRS S1: التصنيف والوسم ومتطلبات الإيداع المستقبلية](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-voluntary-use-and-mandatory-route/uk-srs-s1-digital-reporting-taxonomy-tagging-and-future-filing-require/): التقارير الرقمية وفق UK SRS S1: التصنيف والوسم ومتطلبات الإيداع المستقبلية
- [التناسب في UK SRS S1: «التكلفة أو الجهد غير المبرَّرين» والنهج المتناسب](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-proportionality-undue-cost-or-effort-and-commensurate-approa/): التناسب في UK SRS S1: «التكلفة أو الجهد غير المبرَّرين» والنهج المتناسب
- [الجدول الزمني لـ UK SRS S1: نشر 2026، والقواعد المقترحة لعام 2027، وما ينبغي للشركات فعله الآن](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-voluntary-use-and-mandatory-route/uk-srs-s1-timeline-2026-publication-proposed-2027-rules-and-what-compa/): الجدول الزمني لـ UK SRS S1: نشر 2026، والقواعد المقترحة لعام 2027، وما ينبغي للشركات فعله الآن
- [الركائز الأربع لـ UK SRS S1: الحوكمة، والاستراتيجية، وإدارة المخاطر، والمقاييس والأهداف](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-materiality-and-boundary/the-four-pillars-of-uk-srs-s1-governance-strategy-risk-management-metr/): كيفية تتبع كل قضية ذات أهمية نسبية عبر الركائز الأربع وربطها بالتقارير المالية.
- [الضوابط الداخلية على إفصاحات UK SRS S1: إطار عملي](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/internal-controls-over-uk-srs-s1-disclosures-a-practical-framework/): كيف تُصمم ضوابط داخلية متناسبة لإفصاحات UK SRS S1 من دون إنشاء بيروقراطية مستقلة للاستدامة؟
- [المخاطر المتعلقة بالطبيعة بموجب UK SRS S1: استخدام إرشادات TNFD وإرشادات ISSB الناشئة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-materiality-and-boundary/nature-related-risks-under-uk-srs-s1-using-tnfd-and-emerging-issb-guid/): ما المعلومات المتعلقة بالطبيعة التي تكون جوهرية للمستخدمين الأساسيين لأنها تؤثر في الآفاق.
- [المستخدمون الأساسيون والآفاق في UK SRS S1: ما المعلومات المفيدة لاتخاذ القرارات؟](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-primary-users-and-prospects-what-information-is-decision-use/): ما إذا كان يمكن للمعلومات أن تؤثر في قرارات توفير الموارد بسبب تأثير معقول في الآفاق.
- [بيان امتثال UK SRS S1: القرارات الدقيقة الكامنة وراء إقرار صريح وغير متحفظ](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-claims-and-climate-only-relief/uk-srs-s1-compliance-statement-exact-decisions-behind-an-explicit-and/): هل يمكن للتقرير أن يتضمن بياناً صريحاً وغير متحفظ بالامتثال لـ UK SRS S1؟
- [تقييم الأهمية النسبية وفق UK SRS S1: تقارير موجهة للمستثمرين للشركات البريطانية](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-materiality-and-boundary/uk-srs-s1-materiality-assessment-investor-focused-reporting-for-uk-com/): كيفية تحديد المعلومات التي يجب أن تظهر في التقرير بشأن خطر أو فرصة محددين مرتبطين بالاستدامة.
- [تقييم فجوات UK SRS S1: كيفية اختبار الجاهزية للتقرير الطوعي أو تقرير FCA](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-voluntary-use-and-mandatory-route/uk-srs-s1-gap-assessment-how-to-test-readiness-for-voluntary-or-fca-re/): هل المنشأة جاهزة لإعداد التقرير، أم جاهزة جزئيًا، أم لا تزال في مرحلة التصميم بالنسبة إلى UK SRS S1؟
- [توقيت نشر UK SRS S1 ومكان التقرير: لماذا أُزيل الإعفاء من تأخير النشر في IFRS](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-publication-timing-and-report-location-why-the-ifrs-delayed/): المكان الذي ستوضع فيه مجموعة الإفصاحات الكاملة، وكيفية إصدارها في الوقت نفسه مع القوائم المالية، وما إذا كانت أي إحالة مرجعية أو وثيقة منفصلة تستوفي شروط UK SRS S1.
- [حزمة العمل للدورة الأولى وفق UK SRS S1](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-first-cycle-working-toolkit/): ما ملفات الحزمة والأدلة المرتبطة التي تنتمي إلى حزمة الأدوات هذه؟
- [دليل إعداد التقارير في السنة الأولى: المقارنات والتقديرات والأخطاء وفق UK SRS S1](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-comparatives-estimates-and-errors-first-year-reporting-guide/): دليل إعداد التقارير في السنة الأولى: المقارنات والتقديرات والأخطاء وفق UK SRS S1
- [دورة الإبلاغ الأولى وفق UK SRS S1: أساس الإعداد والحوكمة والأهمية النسبية والمقاييس القطاعية والبيانات والآثار المالية والضوابط والتأكيد واعتماد مجلس الإدارة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-materiality-and-boundary/first-uk-srs-s1-reporting-cycle-reporting-basis-governance-materiality/): كيف تُرتب الأعمال الفنية وأعمال البيانات والتمويل والحوكمة والنشر بحيث يكون الادعاء النهائي قابلاً للإثبات؟
- [رأس المال البشري بموجب UK SRS S1: مخاطر القوى العاملة والمهارات والسلامة والاحتفاظ بالعاملين](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-materiality-and-boundary/human-capital-under-uk-srs-s1-workforce-risks-skills-safety-and-retent/): ما مخاطر القوى العاملة والفرص المتعلقة بها، وما المعلومات الداعمة، التي تُعد جوهرية بالنسبة إلى المستخدمين الأساسيين.
- [شرح UK SRS S1: ما الذي يتطلبه، ومن يمكنه استخدامه، وكيف تبدأ](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-explained-what-it-requires-who-can-use-it-and-how-to-start/): شرح UK SRS S1: ما الذي يتطلبه، ومن يمكنه استخدامه، وكيف تبدأ
- [قائمة التحقق من الامتثال ومصفوفة الإفصاح المجانية لـ UK SRS S1](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-compliance-checklist-and-free-disclosure-matrix/): هل يمكن تتبع كل إفصاح إلى متطلب، ومصدر دليل، ومالك، ونقطة موافقة؟
- [قالب تقرير UK SRS S1: الهيكل وأساس الإعداد ومطالبات الإفصاح](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-report-template-structure-basis-of-preparation-and-disclosur/): كيفية هيكلة الإفصاح بحيث يفهم القراء أساسه واستنتاجاته الجوهرية وروابطه المالية والادعاء الذي يقدمه.
- [قالب مجاني لسجل الأهمية النسبية والمخاطر والفرص وفق UK SRS S1](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-materiality-and-boundary/free-uk-srs-s1-materiality-and-risk-opportunity-register-template/): ما المخاطر والفرص المرتبطة بالاستدامة التي تُعد جوهرية، وما أعمال الإفصاح التي تستدعيها؟
- [قوالب UK SRS S1 العملية](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-practical-templates/): ما ملفات الحزمة والأدلة المرتبطة التي تنتمي إلى مجموعة الأدوات هذه؟
- [كيفية إعداد تقرير وفق UK SRS S1: دليل كامل خطوة بخطوة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/how-to-prepare-a-uk-srs-s1-report-complete-step-by-step-guide/): كيفية تنظيم دورة التقرير الأولى والاحتفاظ بأدلة كافية لدعم التقرير والادعاء النهائيين.
- [كيفية اختيار المقاييس المستندة إلى القطاع وفق UK SRS S1 من دون استخدام إلزامي لـ SASB](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-voluntary-use-and-mandatory-route/how-to-select-industry-based-metrics-under-uk-srs-s1-without-mandatory/): كيفية اختيار المقاييس المستندة إلى القطاع وفق UK SRS S1 من دون استخدام إلزامي لـ SASB
- [كيفية تحديد المخاطر والفرص المتعلقة بالاستدامة وفق UK SRS S1](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-materiality-and-boundary/how-to-identify-sustainability-related-risks-and-opportunities-under-u/): كيفية إنشاء سجل كامل وخاضع للضبط يربط مسائل الاستدامة بآفاق المنشأة.
- [معيار UK SRS S1 للمديرين الماليين: ربط مخاطر الاستدامة بالموازنات والتمويل والتقرير السنوي](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-metrics-and-financial-effects/uk-srs-s1-for-cfos-linking-sustainability-risks-to-budgets-finance-and/): كيفية تحويل مسائل الاستدامة الجوهرية إلى أدلة مالية وإفصاحات في التقرير السنوي من دون اختلاق دقة غير مدعومة.
- [مقترحات FCA UK SRS: ما الذي قد يعنيه UK SRS S1 للشركات المدرجة اعتباراً من 2027](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-voluntary-use-and-mandatory-route/fca-uk-srs-proposals-what-uk-srs-s1-could-mean-for-listed-companies-fr/): ما إذا كانت فئة إدراجك ستقع ضمن نظام UK SRS المقترح من FCA اعتباراً من 2027، وما الذي ينبغي بناؤه قبل صدور بيان السياسة النهائي
- [هل يمكن ادعاء الامتثال لـ UK SRS S1 أثناء استخدام إعفاء المناخ فقط؟](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-claims-and-climate-only-relief/can-you-claim-uk-srs-s1-compliance-while-using-climate-only-relief/): البيان العلني القابل للدعم وكيفية فصل ادعاءات UK SRS S1 وUK SRS S2 وIFRS.
- [هل يمكن لمجموعة بيانات واحدة دعم UK SRS S1 وIFRS S1 وESRS وGRI؟](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-strategic-report-and-nfsis/can-one-dataset-support-uk-srs-s1-ifrs-s1-esrs-and-gri/): ما المعلومات التي تمثل بيانات مصدر مشتركة، وما العنصر الخاص بكل إطار؟
- [هل يمكن لمنشأة أن تعلن الامتثال لكلٍّ من UK SRS S1 وIFRS S1؟](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-strategic-report-and-nfsis/can-a-company-claim-both-uk-srs-s1-and-ifrs-s1-compliance/): ما إذا كانت حزمة التقارير تستوفي كل متطلبات كلا الأساسين.
- [هل يُعد UK SRS S1 إلزامياً؟ المعيار الطوعي ومسارات إعداد التقارير المستقبلية في المملكة المتحدة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-voluntary-use-and-mandatory-route/is-uk-srs-s1-mandatory-the-voluntary-standard-and-future-uk-reporting/): هل يُعد UK SRS S1 إلزامياً؟ المعيار الطوعي ومسارات إعداد التقارير المستقبلية في المملكة المتحدة
- [UK SRS S2 أرصدة الكربون: الاستخدام المخطط، وخصائص الجودة، وضوابط الغسل الأخضر](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-targets-transition-plans-and-credits/uk-srs-s2-carbon-credits-planned-use-quality-attributes-and-greenwashi/): ما إذا كان الهدف الصافي يوضح بشفافية التخفيضات الإجمالية، والانبعاثات المتبقية، والاعتماد المخطط على الأرصدة، والأدلة الداعمة لجودة الأرصدة والادعاءات.
- [UK SRS S2 الانبعاثات المموَّلة والفقرة B59A: ما الذي يجب على المؤسسات المالية شرحه](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-financed-emissions/uk-srs-s2-financed-emissions-and-paragraph-b59a-what-financial-institu/): ما إذا كانت المسألة تتمثل في تأخر عادي للبيانات يتطلب التقدير، أو حالة عدم إمكانية التنفيذ عملياً في الفترة نفسها بموجب B59A، أو استخدام الحكم المنفصل المتعلق بالنطاق 3 الوارد في C4.
- [UK SRS S2 الكيان المُبلِّغ وحدود غازات الدفيئة: المجموعات، والمشروعات المشتركة، وعقود الإيجار، وسلاسل القيمة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-reporting-entity-and-ghg-boundary-groups-jvs-leases-and-valu/): كيفية معاملة كل كيان قانوني ومنشأة ومُستثمر فيه وعقد إيجار وفئة من فئات سلسلة القيمة في الكيان المُبلِّغ وفي النطاق 1 أو النطاق 2 أو النطاق 3.
- [UK SRS S2 النطاق 3 الفئة 15: الاستثمارات والاستبعادات وتعديلات 2025](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-financed-emissions/uk-srs-s2-scope-3-category-15-investments-exclusions-and-the-2025-amen/): ما إذا كان ينبغي قياس مجموعة أوسع من عناصر الفئة 15 أو تطبيق القصر المسموح به على الانبعاثات الممولة، وكيفية شرح ذلك الحد.
- [UK SRS S2 جاهزية أعمال التأكيد وسيناريوهات غازات الدفيئة والآثار المالية والضوابط](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-cycle-controls-and-assurance/uk-srs-s2-assurance-readiness-ghg-scenarios-financial-effects-and-cont/): ما الذي يخضع للتأكيد، وبالاستناد إلى أي معايير، وعلى أي نطاق، وعند أي مستوى.
- [UK SRS S2 لشركات التأمين: الاكتتاب والاستثمارات والمرونة المناخية](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-financed-emissions/uk-srs-s2-for-insurers-underwriting-investments-and-climate-resilience/): كيفية ربط محفظتين في تقييم المرونة مع إبقاء الانبعاثات الممولة والانبعاثات المرتبطة بالتأمين والمقاييس الأخرى منفصلة.
- [UK SRS S2 للبنوك: الانبعاثات الممولة ومخاطر الائتمان ومقاييس المناخ](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-financed-emissions/uk-srs-s2-for-banks-financed-emissions-credit-risk-and-climate-metrics/): كيفية تحويل مجموعة التعرض الإجمالي المضبوطة إلى إفصاحات مترابطة وقابلة للمراجعة عن الانبعاثات والمخاطر والسيناريوهات والأهداف.
- [UK SRS S2 للمديرين الماليين: الربط بين مخاطر المناخ وغازات الدفيئة والتقرير السنوي](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-cycle-controls-and-assurance/uk-srs-s2-for-cfos-connecting-climate-risk-ghg-and-the-annual-report/): ما المعلومات المناخية التي يجب أن تدخل في أنظمة الشؤون المالية، ومن هم المالكون المتخصصون الذين يظلون مسؤولين، وما التسويات والموافقات المطلوبة قبل إصدار التقرير السنوي.
- [UK SRS S2 لمديري الأصول: حدود المحافظ والانبعاثات الممولة وبيانات العملاء](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-financed-emissions/uk-srs-s2-for-asset-managers-portfolio-boundaries-financed-emissions-a/): كيف يُحدد إجمالي AUM وتغطية الانبعاثات الممولة مع ضبط المنتجات والتفويضات وفترات البيانات والتقديرات وادعاءات العملاء؟
- [UK SRS S2 مقابل IFRS S2: مقارنة بين تعديلات المملكة المتحدة وإعفاءاتها والانبعاثات الممولة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/uk-srs-s2-vs-ifrs-s2-uk-amendments-reliefs-and-financed-emissions-comp/): UK SRS S2 مقابل IFRS S2: مقارنة بين تعديلات المملكة المتحدة وإعفاءاتها والانبعاثات الممولة
- [UK SRS S2 مقاييس قائمة على القطاع: إرشادات SASB اختيارية، لكن الحكم القطاعي إلزامي](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-industry-based-metrics-optional-sasb-guidance-but-mandatory/): ما المقاييس القائمة على القطاع ذات الصلة بالمسائل المناخية الجوهرية للمنشأة، وأي مصدر أو مقياس طورته المنشأة يلبي احتياج المعلومات على أفضل وجه.
- [UK SRS S2 وإفصاحات المناخ في NFSIS: متى يمكن تجنب التكرار](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/uk-srs-s2-and-nfsis-climate-disclosures-when-duplication-can-be-avoide/): UK SRS S2 وإفصاحات المناخ في NFSIS: متى يمكن تجنب التكرار
- [UK SRS S2 والإبلاغ المستقبلي بموجب Companies Act للشركات ذات الأهمية الاقتصادية](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/uk-srs-s2-and-the-companies-act-future-reporting-for-economically-sign/): ما الذي ينبغي بناؤه الآن، وما الذي يجب أن يظل افتراضاً قانونياً أو سياسياً مفتوحاً؟
- [UK SRS S2 والإبلاغ عن الطاقة والكربون (SECR): لماذا قد يظل الإبلاغ عن الانبعاثات مكرراً](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-and-secr-why-emissions-reporting-may-still-be-duplicated/): UK SRS S2 والإبلاغ عن الطاقة والكربون (SECR): لماذا قد يظل الإبلاغ عن الانبعاثات مكرراً
- [UK SRS S2 وتعديلات IFRS S2 الصادرة في ديسمبر 2025: ما الذي أُدرج بالفعل؟](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/uk-srs-s2-and-the-december-2025-ifrs-s2-amendments-what-is-already-inc/): ما التغييرات الصادرة في ديسمبر 2025 والمدرجة بالفعل ضمن UK SRS S2، وما سجلات التنفيذ التي يجب تغييرها؟
- [UK SRS S2 وسياسة خطط التحول: إفصاحات المعيار مقابل إلزامية إعداد الخطة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-targets-transition-plans-and-credits/uk-srs-s2-and-transition-plan-policy-standard-disclosures-vs-a-mandato/): أي العبارات تمثل متطلبات UK SRS S2، وأيها إرشادات، وأيها يعتمد على سياسة مستقبلية.
- [UKSRS S2 مقاييس وأهداف المناخ: المقاييس المشتركة بين القطاعات، وGHG، والتعرض للمخاطر، والفرص، وتوظيف رأس المال، وأسعار الكربون، والمكافآت، ومقاييس القطاعات والأهداف.](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-climate-metrics-and-targets-cross-industry-industry-based-an/): ما المقاييس المناخية التي يجب الإفصاح عنها، وكيف يجري قياسها وضبطها، وكيف تظل الأهداف والمقارنات شفافة عند تغير الأساليب أو الحدود أو جودة البيانات.
- [أهداف المناخ وفق UKSRS S2: النطاق، وخط الأساس، والمحطات المرحلية، وأهداف غازات الدفيئة الإجمالية/الصافية، والتحقق، والمراجعات، والأهداف غير المحققة، وائتمانات الكربون.](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-targets-transition-plans-and-credits/uk-srs-s2-climate-targets-base-years-boundaries-milestones-and-perform/): ما إذا كان لكل هدف جوهري تعريف كامل وخاضع للضبط، وما إذا كان يمكن قياس الأداء باستمرار وشرحه بعدالة.
- [إدارة مخاطر المناخ في UK SRS S2: التحديد وتحديد الأولويات والتكامل مع إدارة المخاطر المؤسسية](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/uk-srs-s2-climate-risk-management-identification-prioritisation-and-er/): ما إذا كانت عملية المناخ محددة وقابلة للتكرار ومتكاملة بدرجة كافية لدعم الإفصاح الوارد في الفقرة 25 والمعلومات المترابطة المتعلقة بالاستراتيجية والمقاييس والآثار المالية.
- [إعفاء Scope 3 بموجب UK SRS S2: كيف يعمل الاستخدام الطوعي غير المحدد المدة وما الذي يجب الإفصاح عنه](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-scope-3-relief-how-indefinite-voluntary-use-works-and-what-m/): تحديد ما إذا كان ينبغي استخدام C4، وما الذي يجب الإفصاح عنه، وما المعلومات التي ينبغي الاستمرار في تطويرها، وكيفية الاستعداد للقواعد الإلزامية المستقبلية.
- [إعفاء UK SRS S2 للقياس البديل لغازات الدفيئة: شرح قاعدة السنة الأولى](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-alternative-ghg-measurement-relief-the-first-year-rule-expla/): ما إذا كان C3 متاحاً وكيفية الانتقال بين الطرق من دون فقدان إمكانية التتبع أو المقارنة.
- [إفصاحات الاستراتيجية وفق UK SRS S2: نموذج الأعمال وسلسلة القيمة وتخصيص رأس المال والمفاضلات](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/uk-srs-s2-strategy-disclosures-business-model-value-chain-capital-depl/): ما إذا كان إفصاح الاستراتيجية المناخية يشرح استجابة خاصة بالمنشأة وممولة ومراقبة للمخاطر والفرص الجوهرية.
- [إفصاحات حوكمة المناخ وفق UK SRS S2: إشراف مجلس الإدارة والمهارات والضوابط](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/uk-srs-s2-climate-governance-disclosures-board-oversight-skills-and-co/): ما إذا كان سرد الحوكمة المناخية مدعوماً بمسؤولية واضحة وإشراف كفء وأدلة على القرارات وضوابط عاملة.
- [إفصاحات خطة الانتقال في UK SRS S2: ما المطلوب عند وجود خطة؟](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-targets-transition-plans-and-credits/uk-srs-s2-transition-plan-disclosures-what-is-required-when-a-plan-exi/): ما إذا كان لدى الكيان خطة تستوفي مفهوم UK SRS S2، وما إذا كانت إفصاحاته تشرح بأمانة الخطة والأساس الذي تستند إليه في التنفيذ والتقدم المحرز فيها.
- [الآثار المالية الحالية والمتوقعة بموجب UK SRS S2: دليل لفرق الشؤون المالية](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/current-and-anticipated-financial-effects-under-uk-srs-s2-a-guide-for/): ما الآثار الحالية والمتوقعة التي يمكن دعمها، وما مستوى القياس الكمي المناسب لها، وما الآفاق الزمنية التي تغطيها، وما الافتراضات والنطاقات والضوابط والروابط مع القوائم المالية المرتبطة بها.
- [الأخطاء الشائعة في UK SRS S2: نسخ إعفاءات IFRS، وتحريف النطاق 3، وتجاهل التداخل في المملكة المتحدة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/common-uk-srs-s2-mistakes-copying-ifrs-reliefs-misstating-scope-3-and/): هل تتعلق المسألة بمصدر خاطئ، أو باستنتاج خاطئ بشأن قابلية التطبيق، أو بأدلة مفقودة، أو بإفصاح غير مكتمل عن الحكم، أو بادعاء عام غير مدعوم؟
- [الركائز الأربع لـ UK SRS S2: الحوكمة والاستراتيجية وإدارة المخاطر والمقاييس والأهداف](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/the-four-pillars-of-uk-srs-s2-governance-strategy-risk-management-metr/): كيفية توزيع المسؤولية وجعل الإفصاحات مترابطة ومتسقة ومستندة إلى الأدلة عبر الركائز الأربع.
- [الضوابط الداخلية على نماذج بيانات الإفصاحات المناخية وإجراءات الاعتماد النهائي بموجب UK SRS S2](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-cycle-controls-and-assurance/internal-controls-over-uk-srs-s2-climate-disclosures-data-models-and-s/): أي ضابط يمنع إخفاق الإفصاح المحدد أو يكتشفه، ومن يشغّله، وما الدليل الذي يبقى.
- [المرونة المناخية وفق UK SRS S2: كيفية تقييم القدرة على التكيف والإفصاح عنها](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/uk-srs-s2-climate-resilience-how-to-assess-and-disclose-capacity-to-ad/): ما إذا كانت لدى المنشأة قدرة قابلة للإسناد ومتوازنة على التكيف عبر الآفاق الزمنية، وما إذا كان الإفصاح يعكس القيود وعدم اليقين بدقة.
- [النطاق 2 في UK SRS S2: الانبعاثات القائمة على الموقع والعقود وادعاءات الكهرباء المتجددة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-scope-2-location-based-emissions-contracts-and-renewable-ele/): كيف يُبلّغ عن الرقم الإلزامي القائم على الموقع وتُضاف معلومات تعاقدية أو قائمة على السوق تتسم بالمصداقية؟
- [انبعاثات النطاق 1 والنطاق 2 والنطاق 3 في UK SRS S2: دليل القياس الكامل](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-scope-1-scope-2-and-scope-3-emissions-complete-measurement-g/): كيف تُحدد الحدود، وتُقاس الانبعاثات الإجمالية، ويُحتفظ بأدلة كافية لكل نطاق؟
- [تحليل السيناريوهات في UK SRS S2: نهج متناسب مع القدرة على مواجهة تغير المناخ](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/uk-srs-s2-scenario-analysis-a-proportionate-approach-to-climate-resili/): ما منهج تحليل السيناريوهات المتناسب مع التعرض والقدرة المتاحة، وما إذا كان ينتج أدلة كافية لتقييم مرونة الاستراتيجية ونموذج الأعمال.
- [تصنيف التقارير الرقمية UK SRS S2 ووسوم المناخ وإيداع FCA مستقبلاً](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/uk-srs-s2-digital-reporting-taxonomy-climate-tags-and-future-fca-filin/): ما يمكن إعداده الآن، وما يتطلب قراراً بشأن الامتداد أو الإصدار، وما يظل معتمداً على قاعدة مستقبلية.
- [تقييم الجوهرية المناخية وفق UK SRS S2: ما المعلومات التي قد تؤثر في الآفاق؟](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/uk-srs-s2-climate-materiality-assessment-what-information-could-affect/): أي المسائل المناخية وأي المعلومات المتعلقة بها قد تؤثر في قرارات المستخدمين الأساسيين بشأن تخصيص الموارد.
- [دورة إعداد تقارير UK SRS S2 الأولى: خطة تنفيذ مدتها 12 شهراً](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-cycle-controls-and-assurance/first-uk-srs-s2-reporting-cycle-a-12-month-implementation-plan/): ما الذي يجب أن يحدث في كل شهر، وأي مسارات عمل تعتمد على بعضها، وأي بوابة للأدلة والموافقة تمثل الإنجاز الفعلي.
- [سجلات UK SRS S2 لقياس غازات الدفيئة والإعفاءات والنطاق 2](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-ghg-measurement-relief-and-scope-2-registers/): ما ملفات الحزمة والأدلة المرتبطة التي تنتمي إلى مجموعة الأدوات هذه؟
- [سجلات UK SRS S2 للسياسات والتأكيد والضوابط والتقارير الرقمية](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-cycle-controls-and-assurance/uk-srs-s2-policy-assurance-controls-and-digital-registers/): ما ملفات الحزمة والأدلة المرتبطة التي تنتمي إلى مجموعة الأدوات هذه؟
- [سجلات UK SRS S2 لمخاطر المناخ والأهمية النسبية والحوكمة والاستراتيجية](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/uk-srs-s2-climate-risk-materiality-governance-and-strategy-registers/): ما ملفات الحزمة والأدلة المرتبطة التي تنتمي إلى مجموعة الأدوات هذه؟
- [شرح UK SRS S2: متطلبات الإفصاح عن المناخ وكيفية البدء](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/uk-srs-s2-explained-climate-disclosure-requirements-and-how-to-start/): شرح UK SRS S2: متطلبات الإفصاح عن المناخ وكيفية البدء
- [شرح المخاطر المادية ومخاطر التحول والفرص المناخية وفق UK SRS S2](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/uk-srs-s2-physical-risks-transition-risks-and-climate-opportunities-ex/): كيفية تصنيف مسألة مناخية وربطها بالتعرض والهشاشة والاستجابة والآفاق الخاصة بالمنشأة.
- [شرح موقع تقرير UK SRS S2 وتوقيته وبيان الامتثال](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-cycle-controls-and-assurance/uk-srs-s2-report-location-timing-and-compliance-statement-explained/): شرح موقع تقرير UK SRS S2 وتوقيته وبيان الامتثال
- [قائمة تحقق للامتثال بـ UK SRS S2 ومصفوفة مجانية للإفصاحات المناخية](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-cycle-controls-and-assurance/uk-srs-s2-compliance-checklist-and-free-climate-disclosure-matrix/): أي الصفوف مكتمل، وأيها يمثل فجوات أو مخصصات، وما الأدلة والمعالجة المطلوبة، وما إذا كان يمكن اعتماد ادعاء الامتثال المقصود.
- [قالب تقرير UK SRS S2: الركائز الأربع، وG​​HG، والآثار المالية، والتيسيرات](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-report-template-four-pillars-ghg-financial-effects-and-relie/): ما الأقسام والجداول التي يحتاج إليها التقرير، وكيفية ربطها، وكيفية استخدام الإحالات المرجعية دون حجب المعلومات أو فقدان السيطرة.
- [قواعد FCA UK SRS المناخية: النطاق المقترح، والتسهيلات، وإعداد التقارير اعتبارًا من 2027](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/fca-uk-srs-climate-rules-proposed-scope-reliefs-and-reporting-from-202/): قواعد FCA UK SRS المناخية: النطاق المقترح، والتسهيلات، وإعداد التقارير اعتبارًا من 2027
- [كيفية إعداد تقرير المناخ وفق UK SRS S2: دليل إرشادي كامل خطوة بخطوة](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-cycle-controls-and-assurance/how-to-prepare-a-uk-srs-s2-climate-report-complete-step-by-step-guide/): كيفية إعداد تقرير المناخ وفق UK SRS S2: دليل إرشادي كامل خطوة بخطوة
- [لماذا يجب تطبيق UK SRS S2 مع UK SRS S1](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/why-uk-srs-s2-must-be-applied-with-uk-srs-s1/): لماذا يجب تطبيق UK SRS S2 مع UK SRS S1
- [من إفصاحات TCFD في المملكة المتحدة إلى UK SRS S2: ما الذي يتعين على الشركات المدرجة إضافته](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/from-uk-tcfd-reporting-to-uk-srs-s2-what-listed-companies-need-to-add/): من إفصاحات TCFD في المملكة المتحدة إلى UK SRS S2: ما الذي يتعين على الشركات المدرجة إضافته
- [هل يُعد UK SRS S2 إلزامياً؟ الاستخدام الطوعي، ومقترحات FCA والجدول الزمني لعام 2027](https://reporting.academy/ar/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/is-uk-srs-s2-mandatory-voluntary-use-fca-proposals-and-the-2027-timeli/): هل يُعد UK SRS S2 إلزامياً؟ الاستخدام الطوعي، ومقترحات FCA والجدول الزمني لعام 2027
- [Aktuelle und erwartete finanzielle Auswirkungen nach ESRS: Ein praxisorientierter Leitfaden für Finanzteams](https://reporting.academy/de/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/current-and-anticipated-financial-effects-under-esrs-a-practical-guide/): Aktuelle und erwartete finanzielle Auswirkungen nach ESRS: Ein praxisorientierter Leitfaden für Finanzteams
- [Angabepflichten, Datenpunkte und Anwendungsanforderungen der ESRS: Wie die Standards zu lesen sind](https://reporting.academy/de/knowledge-hub/disclosure-guides/esrs/esrs-information-materiality/esrs-disclosure-requirements-datapoints-and-application-requirements-h/): Angabepflichten, Datenpunkte und Anwendungsanforderungen der ESRS: Wie die Standards zu lesen sind
- [Auslassungen und vertrauliche Informationen nach ESRS: kommerzieller Nachteil, Geschäftsgeheimnisse und Datenschutz](https://reporting.academy/de/knowledge-hub/disclosure-guides/esrs/esrs-information-materiality/esrs-omissions-and-confidential-information-commercial-prejudice-trade/): Auslassungen und vertrauliche Informationen nach ESRS: kommerzieller Nachteil, Geschäftsgeheimnisse und Datenschutz
- [Bereitschaft für eine Prüfung mit begrenzter Sicherheit nach ESRS: Nachweise, Kontrollen und häufige Feststellungen](https://reporting.academy/de/knowledge-hub/disclosure-guides/esrs/esrs-reporting-cycle-and-controls/esrs-limited-assurance-readiness-evidence-controls-and-common-findings/): Bereitschaft für eine Prüfung mit begrenzter Sicherheit definieren, ohne die Vorbereitungsarbeiten als Prüfungsschlussfolgerung zu behandeln.
- [CSRD vs. ESRS: Was ist der Unterschied?](https://reporting.academy/de/knowledge-hub/disclosure-guides/esrs/esrs-standards-and-scope/csrd-vs-esrs-what-is-the-difference/): Die Analyse des rechtlichen Anwendungsbereichs und der Umsetzung von der Analyse der Implementierung der Berichtsstandards trennen.
- [Einbindung von Interessenträgern in den ESRS: betroffene Interessenträger, Sorgfaltspflicht, Vertreter, Stellvertreter, Beschwerdemechanismen, Nachweise zur Wesentlichkeit und Governance](https://reporting.academy/de/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/stakeholder-engagement-in-esrs-affected-stakeholders-due-diligence-rep/): Wie eine angemessene Einbindung gestaltet und ihr Einfluss auf Entscheidungen nachgewiesen werden kann.
- [Erster ESRS-Berichtszyklus: Ein 15-Monats-Projektplan für Unternehmen und Gruppen](https://reporting.academy/de/knowledge-hub/disclosure-guides/esrs/esrs-reporting-cycle-and-controls/first-esrs-reporting-cycle-a-15-month-project-plan-for-companies-and-g/): Was muss frühzeitig entschieden werden, welche Arbeitsstränge können sich überschneiden und welche Abhängigkeiten liegen auf dem kritischen Pfad?
- [ESRS 2 Allgemeine Angaben: Grundlagen der Erstellung, Governance, Strategie, Geschäftsmodell, Stakeholder, wesentliche IROs, Inhaltsverzeichnis und GDR](https://reporting.academy/de/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-2-general-disclosures-basis-of-preparation-governance-strategy-bu/): Wie eine zusammenhängende, übergreifende Darstellung und ein Nachweissystem konzipiert werden.
- [ESRS 2023 im Vergleich zu den überarbeiteten ESRS 2026: Welche Fassung sollte Ihr Unternehmen verwenden?](https://reporting.academy/de/knowledge-hub/disclosure-guides/esrs/esrs-revised-standards-2026-transition/esrs-2023-vs-revised-esrs-2026-which-version-should-your-company-use/): Wählen Sie einen rechtlich gültigen Weg für die Fassung und dokumentieren Sie die Auswirkungen auf Daten, Vergleichsinformationen, Kontrollen und Angaben.
- [ESRS E1 Klimawandel: Vollständiger Implementierungsleitfaden](https://reporting.academy/de/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-e1-climate-change-complete-implementation-guide/): ESRS E1 Klimawandel: Vollständiger Implementierungsleitfaden
- [ESRS E2 Umweltverschmutzung: Luft, Wasser, Boden, Mikroplastik und besorgniserregende Stoffe](https://reporting.academy/de/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-e2-pollution-air-water-soil-microplastics-and-substances-of-conce/): ESRS E2 Umweltverschmutzung: Luft, Wasser, Boden, Mikroplastik und besorgniserregende Stoffe
- [ESRS E3 Wasser: Entnahme, Verbrauch, Ableitung und Berichterstattung zu Wasserstress](https://reporting.academy/de/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-e3-water-withdrawal-consumption-discharge-and-water-stress-report/): ESRS E3 Wasser: Entnahme, Verbrauch, Ableitung und Berichterstattung zu Wasserstress
- [ESRS E4 Biodiversität und Ökosysteme: Standorte, Wertschöpfungsketten, Kennzahlen und Übergangspläne](https://reporting.academy/de/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-e4-biodiversity-and-ecosystems-sites-value-chains-metrics-and-tra/): ESRS E4 Biodiversität und Ökosysteme: Standorte, Wertschöpfungsketten, Kennzahlen und Übergangspläne
- [ESRS E5 Ressourcennutzung und Kreislaufwirtschaft: Materialströme, Abfälle und Kreislauffähigkeitskennzahlen](https://reporting.academy/de/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-e5-resource-use-and-circular-economy-material-flows-waste-and-cir/): Wie ein nachvollziehbares Modell der Materialströme aufgebaut und nachweissichere E5-Kennzahlen und -Ziele ausgewählt werden.
- [ESRS E5 und S1–S4 Implementierungsregister](https://reporting.academy/de/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-e5-and-s1s4-implementation-registers/): Welche Paketdateien und zugehörigen Leitfäden gehören zu diesem Toolkit?
- [ESRS erklärt: Was die Standards verlangen, wer sie anwenden muss und wie Sie beginnen](https://reporting.academy/de/knowledge-hub/disclosure-guides/esrs/esrs-standards-and-scope/esrs-explained-what-the-standards-require-who-must-apply-them-and-how/): Bestimmen Sie den rechtlichen Anknüpfungspunkt, die anwendbare ESRS-Fassung, die Berichtsabgrenzung, die wesentlichen Sachverhalte und die erste Umsetzungsreihenfolge.
- [ESRS für Nicht-EU-Gruppen und ESRS-40a: Anwendungsbereich, Ausnahmen und neue Anforderungen](https://reporting.academy/de/knowledge-hub/disclosure-guides/esrs/esrs-standards-and-scope/esrs-for-non-eu-groups-and-esrs-40a-scope-exemptions-and-emerging-requ/): ESRS für Nicht-EU-Gruppen und ESRS-40a: Anwendungsbereich, Ausnahmen und neue Anforderungen
- [ESRS G1 Geschäftsgebaren: Ethik, Korruption, Hinweisgeberschutz, Lieferanten und Zahlungspraktiken](https://reporting.academy/de/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-g1-business-conduct-ethics-corruption-whistleblowing-suppliers-an/): Welche G1-Unterthemen wesentlich sind, welche Angaben und unternehmensspezifischen Informationen benötigt werden und welche Nachweise jede Aussage stützen.
- [ESRS S1 eigene Belegschaft: Vollständiger Leitfaden zu Richtlinien, Kennzahlen und Merkmalen der Arbeitskräfte](https://reporting.academy/de/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-s1-own-workforce-complete-guide-to-policies-metrics-and-worker-ch/): Wie die S1-Population bestimmt und die anwendbaren Kennzahlen und Darstellungen zur Belegschaft kontrolliert werden.
- [ESRS S2 Arbeitskräfte in der Wertschöpfungskette: Sorgfaltsprüfung, Daten und Lieferantennachweise](https://reporting.academy/de/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-s2-workers-in-the-value-chain-due-diligence-data-and-supplier-evi/): Welche Gruppen von Arbeitskräften und Beziehungen sind wesentlich, welche Nachweise sind verhältnismäßig und wie werden Maßnahmen, Abhilfe und Ergebnisse belegt?
- [ESRS S3 Betroffene Gemeinschaften: Auswirkungen identifizieren und Engagement berichten](https://reporting.academy/de/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-s3-affected-communities-how-to-identify-impacts-and-report-engage/): Welche Gemeinschaften und Rechte mit wesentlichen Auswirkungen verbunden sind und wie Engagement, Beschwerden, Abhilfe und Nachweise gesteuert werden.
- [ESRS S4 Verbraucher und Endnutzer: Produktwirkungen, Sicherheit, Datenschutz und Zugang](https://reporting.academy/de/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-s4-consumers-and-end-users-product-impacts-safety-privacy-and-acc/): Welche Wirkungspfade auf Produkte und Nutzer sind wesentlich, und wie werden Beschwerden, Vorfälle, Datenschutz, Zugang und Produktnachweise kontrolliert?
- [ESRS und CSDDD: Berichterstattung, Sorgfaltspflichten und Verantwortlichkeiten in der Wertschöpfungskette im Vergleich](https://reporting.academy/de/knowledge-hub/disclosure-guides/esrs/esrs-alongside-other-frameworks/esrs-and-csddd-reporting-due-diligence-and-value-chain-responsibilitie/): Welche Nachweise und Prozesse können gemeinsam genutzt werden, und welche Schlussfolgerungen, Genehmigungen und öffentlichen Aussagen müssen instrumentspezifisch bleiben?
- [ESRS und die EU-Taxonomie: Wie sich Förderfähigkeit, Konformität und Nachhaltigkeitsangaben verbinden lassen](https://reporting.academy/de/knowledge-hub/disclosure-guides/esrs/esrs-alongside-other-frameworks/esrs-and-the-eu-taxonomy-how-to-connect-eligibility-alignment-and-sust/): Wie Tätigkeits- und Finanzdaten gemeinsam genutzt werden können, während separate Prüfungen der Taxonomie-Förderfähigkeit und -Konformität sowie ESRS-Anforderungen an Wesentlichkeit und Angaben beibehalten werden.
- [ESRS vs IFRS S1 und IFRS S2: Wesentliche Unterschiede bei Wesentlichkeit, Anwendungsbereich und Berichterstattung](https://reporting.academy/de/knowledge-hub/disclosure-guides/esrs/esrs-alongside-other-frameworks/esrs-vs-ifrs-s1-and-ifrs-s2-key-differences-in-materiality-scope-and-r/): Wie Prozesse und Daten gemeinsam genutzt werden können, während getrennte Schlussfolgerungen zu Wesentlichkeit, Berichtsgrenze, Darstellung, Compliance und Prüfungssicherheit gewahrt bleiben.
- [ESRS vs. GRI: Doppelte Wesentlichkeit, Wirkungsberichterstattung und praktische Interoperabilität](https://reporting.academy/de/knowledge-hub/disclosure-guides/esrs/esrs-alongside-other-frameworks/esrs-vs-gri-double-materiality-impact-reporting-and-practical-interope/): Welche Nachweise wiederverwendet werden können, welche Prüfungen und Ergebnisse rahmenwerkspezifisch bleiben und welche Architektur für einen kombinierten Bericht vertretbar ist.
- [ESRS-Analyse von Klimaszenarien und Resilienz: Ein verhältnismäßiger Ansatz im ersten Jahr](https://reporting.academy/de/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-climate-scenario-analysis-and-resilience-a-proportionate-first-ye/): Verstehen Sie, was der überarbeitete E1 verlangt und wann eine Szenarioanalyse verwendet wird.
- [ESRS-Berichtsgrenzen: Finanzkonsolidierung, eigene Geschäftstätigkeit und Wertschöpfungskette](https://reporting.academy/de/knowledge-hub/disclosure-guides/esrs/esrs-standards-and-scope/esrs-reporting-boundaries-financial-consolidation-own-operations-and-t/): Wie sollte jedes Unternehmen, jede Tätigkeit, jeder Vermögenswert oder jede Beziehung für die Wesentlichkeitsanalyse, die narrativen Angaben und die einzelnen Metriken klassifiziert werden?
- [ESRS-Compliance-Checkliste und kostenlose Offenlegungsmatrix: Was vor der Veröffentlichung abzuschließen ist](https://reporting.academy/de/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-compliance-checklist-and-free-disclosure-matrix-what-to-complete/): ESRS-Compliance-Checkliste und kostenlose Offenlegungsmatrix: Was vor der Veröffentlichung abzuschließen ist
- [ESRS-Daten-Governance und interne Kontrollen: Von Datapoint-Verantwortlichen zu Prüfungsnachweisen](https://reporting.academy/de/knowledge-hub/disclosure-guides/esrs/esrs-reporting-cycle-and-controls/esrs-data-governance-and-internal-controls-from-datapoint-owners-to-as/): Welche Governance, Definitionen, Kontrollen und Nachweise machen jede Angabe nachvollziehbar, reproduzierbar und prüfbar?
- [ESRS-Digital-Tagging und XBRL: Was Ersteller jetzt aufbauen müssen](https://reporting.academy/de/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-digital-tagging-and-xbrl-what-preparers-need-to-build-now/): ESRS-Digital-Tagging und XBRL: Was Ersteller jetzt aufbauen müssen
- [ESRS-Doppelwesentlichkeitsanalyse: Schritt-für-Schritt-Leitfaden für 2026](https://reporting.academy/de/knowledge-hub/disclosure-guides/esrs/esrs-double-materiality/esrs-double-materiality-assessment-a-step-by-step-guide-for-2026/): Welche IROs und damit verbundenen Themen wesentlich sind, welche Nachweise die Schlussfolgerung stützen und welche Informationen in die Erklärung aufgenommen werden.
- [ESRS-Emissionen aus Scope 1, Scope 2 und Scope 3: Abgrenzungen, Methoden und Datenkontrollen](https://reporting.academy/de/knowledge-hub/disclosure-guides/esrs/esrs-reporting-cycle-and-controls/esrs-scope-1-scope-2-and-scope-3-emissions-boundaries-methods-and-data/): ESRS-Emissionen aus Scope 1, Scope 2 und Scope 3: Abgrenzungen, Methoden und Datenkontrollen
- [ESRS-Klimatransitionsplan: Anforderungen, 1.5°C-Kompatibilität und häufige Lücken](https://reporting.academy/de/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-climate-transition-plan-requirements-1-5c-compatibility-and-commo/): ESRS-Klimatransitionsplan: Anforderungen, 1.5°C-Kompatibilität und häufige Lücken
- [ESRS-Konzepte, -Maßnahmen, -Kennzahlen und -Ziele: GDR-P, GDR-A, GDR-M, GDR-T, Ressourcen, Methoden, Ausgangswerte, Meilensteine und Angaben zum Fehlen](https://reporting.academy/de/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-policies-actions-metrics-and-targets-gdr-p-gdr-a-gdr-m-gdr-t-reso/): Wie Angaben zu Konzepten, Maßnahmen, Kennzahlen und Zielen rund um den IRO strukturiert werden.
- [ESRS-Lückenbewertung: So vergleichen Sie Ihren aktuellen Bericht mit überarbeiteten Anforderungen](https://reporting.academy/de/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-gap-assessment-how-to-compare-your-current-report-with-revised-re/): ESRS-Lückenbewertung: So vergleichen Sie Ihren aktuellen Bericht mit überarbeiteten Anforderungen
- [ESRS-Offenlegungsmatrix und Inhaltsindex: Anforderungen, ARs, Datenpunkte, Verantwortliche, Nachweise, Kontrollen, Prüfungsstatus und Berichtsfundstellen](https://reporting.academy/de/knowledge-hub/disclosure-guides/esrs/esrs-reporting-cycle-and-controls/esrs-disclosure-matrix-and-content-index-requirements-ars-datapoints-o/): Welche Felder und welcher Workflow vom IRO bis zur endgültigen Seite benötigt werden.
- [ESRS-THG-Entnahmen und Kohlenstoffgutschriften: Bruttoemissionen, Aussagen und Offenlegungsregeln](https://reporting.academy/de/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-ghg-removals-and-carbon-credits-gross-emissions-claims-and-disclo/): ESRS-THG-Entnahmen und Kohlenstoffgutschriften: Bruttoemissionen, Aussagen und Offenlegungsregeln
- [ESRS-unternehmensspezifische Angaben: Wenn die Standards einen wesentlichen IRO nicht abdecken](https://reporting.academy/de/knowledge-hub/disclosure-guides/esrs/esrs-information-materiality/esrs-entity-specific-disclosures-when-the-standards-do-not-cover-a-mat/): Welche zusätzlichen narrativen Angaben sowie Angaben zu Kennzahlen oder Zielen sind für eine sachgerechte Darstellung erforderlich?
- [ESRS-Wertschöpfungskettenobergrenze erklärt: geschützte Unternehmen, Lieferantenanfragen und Berichtserleichterungen](https://reporting.academy/de/knowledge-hub/disclosure-guides/esrs/esrs-standards-and-scope/esrs-value-chain-cap-explained-protected-undertakings-supplier-request/): ESRS-Wertschöpfungskettenobergrenze erklärt: geschützte Unternehmen, Lieferantenanfragen und Berichtserleichterungen
- [Häufige Fehler bei der ESRS-Berichterstattung: 25 Probleme, die Compliance und Prüfung beeinträchtigen](https://reporting.academy/de/knowledge-hub/disclosure-guides/esrs/esrs-reporting-cycle-and-controls/common-esrs-reporting-mistakes-25-problems-that-undermine-compliance-a/): Häufige Fehler bei der ESRS-Berichterstattung: 25 Probleme, die Compliance und Prüfung beeinträchtigen
- [Informationswesentlichkeit nach ESRS: Warum ein wesentliches Thema nicht jeden Datenpunkt verpflichtend macht](https://reporting.academy/de/knowledge-hub/disclosure-guides/esrs/esrs-information-materiality/esrs-information-materiality-why-a-material-topic-does-not-make-every/): Welche Angabepflichten, Anwendungsanforderungen, Datenpunkte und unternehmensspezifischen Informationen für jede wesentliche IRO und jedes Unterthema wesentlich sind.
- [Kann ein Datensatz sowohl die Berichterstattung nach ESRS als auch nach IFRS S1/S2 unterstützen?](https://reporting.academy/de/knowledge-hub/disclosure-guides/esrs/esrs-alongside-other-frameworks/can-one-dataset-support-both-esrs-and-ifrs-s1-s2-reporting/): Welche Informationen in die gemeinsame Stamm-/Nachweisebene gehören und welche Anpassungen und Genehmigungen frameworkspezifisch bleiben müssen.
- [Praktische ESRS-Kontrollvorlagen](https://reporting.academy/de/knowledge-hub/disclosure-guides/esrs/esrs-reporting-cycle-and-controls/esrs-practical-control-templates/): Welche Paketdateien und zugehörigen Leitfäden gehören zu diesem Toolkit?
- [Schätzungen nach ESRS und „unangemessene Kosten oder Aufwendungen“: Wann eine Erleichterung vertretbar ist](https://reporting.academy/de/knowledge-hub/disclosure-guides/esrs/esrs-information-materiality/esrs-estimates-and-undue-cost-or-effort-when-relief-is-defensible/): Schätzungen nach ESRS und „unangemessene Kosten oder Aufwendungen“: Wann eine Erleichterung vertretbar ist
- [So erstellen Sie eine ESRS-Nachhaltigkeitserklärung: Vollständiger Schritt-für-Schritt-Leitfaden](https://reporting.academy/de/knowledge-hub/disclosure-guides/esrs/esrs-reporting-cycle-and-controls/how-to-prepare-an-esrs-sustainability-statement-complete-step-by-step/): Wie das Programm so organisiert wird, dass Wesentlichkeit, Daten, narrative Darstellung, Kontrollen und Veröffentlichung einen einzigen nachvollziehbaren Prozess bilden.
- [Top-down-Doppelwesentlichkeitsanalyse nach den überarbeiteten ESRS: Praktische Methodik](https://reporting.academy/de/knowledge-hub/disclosure-guides/esrs/esrs-double-materiality/top-down-double-materiality-assessment-under-revised-esrs-practical-me/): Welche Themen aus Nachweisen zum Geschäftsmodell abgeleitet werden können und welche eine fokussierte Bewertung auf IRO-Ebene erfordern.
- [Wer muss nach Omnibus I gemäß CSRD berichten? Der Leitfaden zum Anwendungsbereich 2026](https://reporting.academy/de/knowledge-hub/disclosure-guides/esrs/esrs-standards-and-scope/who-must-report-under-csrd-after-omnibus-i-the-2026-scope-guide/): Bestimmen Sie, ob für ein bestimmtes Geschäftsjahr und einen bestimmten Rechtsraum eine Berichterstattung auf Einzel-, konsolidierter, Emittenten- oder Drittstaatenebene gilt.
- [Wesentlichkeit der Auswirkungen vs. finanzielle Wesentlichkeit: So funktioniert die doppelte Wesentlichkeit nach ESRS](https://reporting.academy/de/knowledge-hub/disclosure-guides/esrs/esrs-double-materiality/impact-materiality-vs-financial-materiality-how-esrs-double-materialit/): Ob ein Thema aus der Perspektive der Auswirkungen, der finanziellen Perspektive oder aus beiden wesentlich ist.
- [Wie Auswirkungen, Risiken und Chancen gemäß ESRS identifiziert werden: Geschäftskontext, Wertschöpfungsketten, Abhängigkeiten, Zeithorizonte, Schwellenwerte und das IRO-Register](https://reporting.academy/de/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/how-to-identify-impacts-risks-and-opportunities-under-esrs-business-co/): Wie man vom Geschäftskontext zu spezifischen, evidenzbasierten IROs und wesentlichen Themen gelangt.
- [Wie eine ESRS-Nachhaltigkeitserklärung strukturiert wird: Abschnitte, Querverweise und verbundene Informationen](https://reporting.academy/de/knowledge-hub/disclosure-guides/esrs/esrs-reporting-cycle-and-controls/how-to-structure-an-esrs-sustainability-statement-sections-cross-refer/): Die eigenständige Erklärung, ihre vier Teile und die vier Berichtsbereiche unterscheiden.
- [Überarbeitete ESRS 2026: Was sich geändert hat und wie Sie sich auf die Berichterstattung 2027 vorbereiten](https://reporting.academy/de/knowledge-hub/disclosure-guides/esrs/esrs-revised-standards-2026-transition/revised-esrs-2026-what-changed-and-how-to-prepare-for-2027-reporting/): Ermitteln Sie Änderungen, die sich auf Methodik, Daten, Kontrollen, Vergleichsinformationen und den gewählten Übergangspfad für FY2026 auswirken.
- [B1 und B2 erklärt: Unternehmensprofil, Praktiken, Strategien und künftige Initiativen](https://reporting.academy/de/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/b1-and-b2-explained-company-profile-practices-policies-and-future-init/): Was in das Unternehmensprofil gehört und welche Reifegradbezeichnung für jeden Nachhaltigkeitsaspekt gestützt wird.
- [Basic- vs. Comprehensive-Modul](https://reporting.academy/de/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-business-model-policies-workforce/basic-vs-comprehensive-module/): Welches Modul am besten zu Unternehmensgröße, Informationsnutzern, Datenreife, Klimabedarf und Plänen für eine Erweiterung passt.
- [Beantwortung von ESG-Fragebögen von Kunden und Banken mithilfe des freiwilligen EU-Standards](https://reporting.academy/de/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-approved-answer-library/how-to-answer-customer-and-bank-esg-questionnaires-using-the-eu-volunt/): welche freigegebenen Antworten unverändert wiederverwendet werden dürfen und welche für diese anfragende Stelle, diesen Zeitraum und diesen Zweck neu abgeleitet werden müssen
- [Benötigen KMU Software für die Nachhaltigkeitsberichterstattung, oder reicht Excel aus?](https://reporting.academy/de/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/do-smes-need-sustainability-reporting-software-or-is-excel-enough/): Ob mit Tabellenkalkulationen und einem Dokumentenarchiv gearbeitet oder eine spezialisierte Plattform eingeführt werden soll.
- [Benötigt ein freiwilliger EU-Nachhaltigkeitsbericht eine externe Prüfung?](https://reporting.academy/de/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/does-an-eu-voluntary-sustainability-report-need-external-assurance/): Verstehen Sie, warum eine externe Prüfung nach dem Standard keine allgemeine Anforderung ist.
- [Bericht oder Datensatz zuerst? Wie KMU freiwillige Nachhaltigkeitsberichterstattung umsetzen sollten](https://reporting.academy/de/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/report-or-dataset-first-how-smes-should-implement-voluntary-sustainabi/): Entscheiden Sie, warum ein kontrollierter Datensatz normalerweise vor der grafischen Gestaltung eines Berichts kommt.
- [C1 Geschäftsmodell und Wertschöpfungskette: eine aussagekräftige umfassende Angabe verfassen](https://reporting.academy/de/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-business-model-policies-workforce/c1-business-model-and-value-chain-how-to-write-a-useful-comprehensive/): Welche Aspekte des Geschäftsmodells sind wesentlich genug, um sie zu beschreiben, und auf welcher Aggregationsebene?
- [C2 Richtlinien und Praktiken: So vermeiden Sie eine übertriebene Darstellung der Nachhaltigkeitsreife](https://reporting.academy/de/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-business-model-policies-workforce/c2-policies-and-practices-how-to-avoid-overstating-sustainability-matu/): Welche Evidenzkategorie stützt jede Aussage, und welche Statusformulierung ist zum Berichtsdatum zutreffend?
- [C3-Klimaziele und Scope 3: Wann eine Quantifizierung angemessen ist](https://reporting.academy/de/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-climate-targets-and-risk/c3-climate-targets-and-scope-3-when-quantification-is-appropriate/): welche Scope-3-Kategorien für Quantifizierung und Veröffentlichung bereit sind und ob Ihr Klimavorhaben als festgelegtes Ziel gilt
- [C4-Klimarisiken: physische und Übergangsrisiken ohne überdimensioniertes Szenariomodell](https://reporting.academy/de/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-climate-targets-and-risk/c4-climate-risks-physical-and-transition-risk-without-an-overbuilt-sce/): wie weit die Szenarioarbeit bei einer ersten Angabe zu Klimarisiken gehen sollte und was eine Risikoaussage benennen muss, damit sie nachvollziehbar bleibt
- [C5-Merkmale der Belegschaft: Fluktuation, Management- und Governance-Populationen erklärt](https://reporting.academy/de/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-business-model-policies-workforce/c5-workforce-characteristics-turnover-management-and-governance-popula/): welche Population in den jeweiligen Belegschaftsnenner gehört und ob eine Fluktuationszahl für eine kleine Population sicher veröffentlicht werden kann
- [C6- und C7-Angaben zu Menschenrechten: Beschwerden, bestätigte Vorfälle und Abhilfemaßnahmen](https://reporting.academy/de/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/c6-and-c7-human-rights-disclosures-complaints-confirmed-incidents-and/): Was ein Mechanismus und was ein Eingangsvorgang ist und was für die Berichterstattung als bestätigter Vorfall gilt.
- [C8 Sektorexposition und damit verbundene Umsatzerlöse: So wird die korrekte Abgrenzung bestimmt](https://reporting.academy/de/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/c8-sector-exposure-and-related-revenue-how-to-determine-the-correct-bo/): Ob das Unternehmen selbst in einem aufgeführten Sektor tätig ist und welche Umsatzerlöse aus dieser Tätigkeit erzielt werden.
- [C9 Verhältnis der Geschlechtervielfalt: Berechnung, Grundgesamtheit und Berichtskontrollen](https://reporting.academy/de/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/c9-gender-diversity-ratio-calculation-population-and-reporting-control/): Welcher Körper und welche aktiven Mitglieder die Grundgesamtheit des Verhältnisses bilden und welche Berechnungskonvention verwendet wird.
- [Checkliste zur Umsetzung des freiwilligen EU-Standards: 60 Fragen für den ersten Berichtszyklus](https://reporting.academy/de/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/eu-voluntary-standard-implementation-checklist-60-questions-for-the-fi/): Checkliste zur Umsetzung des freiwilligen EU-Standards: 60 Fragen für den ersten Berichtszyklus
- [Der freiwillige EU-Nachhaltigkeitsberichtsstandard 2026 erklärt](https://reporting.academy/de/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/eu-voluntary-sustainability-reporting-standard-2026-explained/): Ob der Standard angewendet werden soll, welches Modul auszuwählen ist, welche Abgrenzung und welcher Berichtsweg anzuwenden sind und wie auf Informationsanfragen zur Wertschöpfungskette reagiert werden soll.
- [Die EU-Obergrenze für die Wertschöpfungskette erklärt: Was große Unternehmen von kleineren Lieferanten verlangen dürfen, zu berichten](https://reporting.academy/de/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-cap-scope-and-protected-status/eu-value-chain-cap-explained-what-large-companies-may-ask-smaller-supp/): Ob jede einzelne Anfrage innerhalb der Obergrenze von Anhang II, darüber oder außerhalb der Obergrenze liegt, weil sich Zweck oder Parteien unterscheiden.
- [Energie- und THG-Angaben nach dem freiwilligen EU-Standard: Scope 1, Scope 2 und Nachweise](https://reporting.academy/de/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-climate-targets-and-risk/energy-and-ghg-disclosures-under-the-eu-voluntary-standard-scope-1-sco/): Aufbau des Energieverzeichnisses, Auswahl der Faktoren, Behandlung von Lieferantenmerkmalen und Dokumentation von Schätzungen.
- [Erster freiwilliger EU-Berichtszyklus: Ein Fahrplan für 90 Tage und 12 Monate](https://reporting.academy/de/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/first-eu-voluntary-reporting-cycle-a-90-day-and-12-month-roadmap/): Erster freiwilliger EU-Berichtszyklus: Ein Fahrplan für 90 Tage und 12 Monate
- [EU-Freiwilliger Standard vs. ESRS: Die wichtigsten Unterschiede für Unternehmen außerhalb des CSRD-Anwendungsbereichs](https://reporting.academy/de/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-framework-interoperability/eu-voluntary-standard-vs-esrs-key-differences-for-companies-outside-cs/): Welcher Rahmen das aktuelle Berichterstattungsziel unterstützt und welche zusätzlichen Arbeiten für die Umstellung auf die ESRS erforderlich sind.
- [EU-Freiwilligkeitsstandard im Vergleich zu IFRS S1 und IFRS S2: Berichterstattung von KMU und Informationen für Investoren im Vergleich](https://reporting.academy/de/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-framework-interoperability/eu-voluntary-standard-vs-ifrs-s1-and-ifrs-s2-sme-reporting-and-investo/): ob ein kreditgeber- oder investorenorientiertes KMU nach dem Freiwilligkeitsstandard, nach IFRS S1 und S2 oder nach beiden berichten sollte
- [EU-Vorlage für freiwillige Nachhaltigkeitsberichte: Struktur, Angabeverzeichnis und Nachweispaket](https://reporting.academy/de/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/eu-voluntary-sustainability-report-template-structure-disclosure-index/): EU-Vorlage für freiwillige Nachhaltigkeitsberichte: Struktur, Angabeverzeichnis und Nachweispaket
- [EUVS KH 28 Umweltangaben B](https://reporting.academy/de/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/euvs-kh-28-environmental-b-disclosures/): Welche Angabe an welchen Standorten unter Verwendung welcher Quellaufzeichnungen und Einheiten gilt.
- [EUVS KH 29 Angaben zu Arbeitskräften](https://reporting.academy/de/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/euvs-kh-29-workforce-disclosures/): Wer als Beschäftigter zählt, welcher Nenner gilt, wie Länderregelungen behandelt werden und ob die Veröffentlichung Datenschutzkontrollen erfordert.
- [Fehlende Daten und Schätzungen nach dem freiwilligen EU-Standard: Was ist zulässig?](https://reporting.academy/de/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-above-cap-requests/missing-data-and-estimates-under-the-eu-voluntary-standard-what-is-all/): Verstehen, warum Schätzungen manchmal akzeptabel sind, die Nichtverfügbarkeit aber kein allgemeiner Grund für eine Auslassung ist.
- [Freiwillige Nachhaltigkeitsberichterstattung ohne ESG-Team: Ein praxisorientiertes Modell für KMU](https://reporting.academy/de/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/voluntary-sustainability-reporting-without-an-esg-team-a-practical-mod/): wer für jede Angabe verantwortlich ist, wenn es kein ESG-Team gibt, und welche Kontrollen mindestens erforderlich sind, bevor eine Zahl freigegeben werden darf
- [Freiwilliger EU-Standard 2026 vs. VSME](https://reporting.academy/de/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/eu-voluntary-standard-2026-vs-vsme/): Welche Quelle ist aktuell, was hat sich an Architektur und Datenpunkten geändert, und wie lässt sich der Übergang vollziehen, ohne Nachweise zu verlieren oder den rechtlichen Status zu übertreiben.
- [Freiwilliger EU-Standard C6–C9 und Kontrollen zum Vergleich von Rahmenwerken](https://reporting.academy/de/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/eu-voluntary-standard-c6c9-and-framework-comparison-controls/): Welche Paketdateien und zugehörigen Leitfäden gehören zu diesem Toolkit?
- [Freiwilliger EU-Standard für Anfragen von Banken und Kreditgebern: Welche Informationen sind für Entscheidungen am nützlichsten?](https://reporting.academy/de/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-approved-answer-library/eu-voluntary-standard-for-bank-and-lender-requests-what-information-is/): was in ein Kreditgeberpaket aufgenommen werden sollte und was daraus weggelassen werden sollte, weil es eine Kreditentscheidung nicht beeinflusst
- [Freiwilliger EU-Standard vs. GRI: Welcher Rahmen passt zu einem KMU?](https://reporting.academy/de/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-framework-interoperability/eu-voluntary-standard-vs-gri-which-framework-fits-an-sme/): Ob der unmittelbare Bedarf in einem verhältnismäßigen Datensatz für Geschäftspartner, einem öffentlichen Bericht über Auswirkungen, der künftigen ESRS-Bereitschaft oder einer kontrollierten Kombination besteht.
- [Freiwilliger EU-Standard, Basismodul: Vollständiger Leitfaden zu den Angaben B1–B11](https://reporting.academy/de/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-business-model-policies-workforce/eu-voluntary-standard-basic-module-complete-guide-to-b1-b11-disclosure/): Freiwilliger EU-Standard, Basismodul: Vollständiger Leitfaden zu den Angaben B1–B11
- [Gilt die EU-Begrenzung der Wertschöpfungskette für Banken, Kunden und Beschaffungsplattformen?](https://reporting.academy/de/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-cap-scope-and-protected-status/does-the-eu-value-chain-cap-apply-to-banks-customers-and-procurement-p/): Welche Kombinationen aus Anfragendem und Zweck unter die gesetzliche Begrenzung fallen und welche eine gesonderte rechtliche oder kommerzielle Analyse erfordern.
- [Häufige Fehler beim freiwilligen EU-Standard: Begrenzung der Wertschöpfungskette, Module, fehlende Daten und Aussagen](https://reporting.academy/de/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-above-cap-requests/common-eu-voluntary-standard-mistakes-value-chain-cap-modules-missing/): Häufige Fehler beim freiwilligen EU-Standard: Begrenzung der Wertschöpfungskette, Module, fehlende Daten und Aussagen
- [Ist der freiwillige EU-Nachhaltigkeitsberichtsstandard verpflichtend?](https://reporting.academy/de/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/is-the-eu-voluntary-sustainability-reporting-standard-mandatory/): Ob das Unternehmen einer rechtlichen Berichtspflicht unterliegt, einen kommerziellen Grund zur Antwort hat, ein gesetzliches Recht besitzt, Informationen oberhalb der Grenze abzulehnen, oder sich freiwillig für die Anwendung des Standards entscheidet.
- [Kann ein Lieferant eine ESG-Datenanfrage nach der EU-Obergrenze für die Wertschöpfungskette ablehnen?](https://reporting.academy/de/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-above-cap-requests/can-a-supplier-refuse-an-esg-data-request-under-the-eu-value-chain-cap/): Ob der Lieferant das gesetzliche Recht zur Ablehnung, eine andere Antwortpflicht oder die geschäftliche Möglichkeit zur Verhandlung hat.
- [Kann ein Nachhaltigkeitsdatensatz den freiwilligen EU-Standard, ESRS, GRI und Bankenanforderungen unterstützen?](https://reporting.academy/de/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-framework-interoperability/can-one-sustainability-dataset-support-the-eu-voluntary-standard-esrs/): welche Berechnungen über den freiwilligen Standard, ESRS, GRI und Bankenanforderungen hinweg wiederverwendet werden können und welche Beurteilungen für jeden Bereich getrennt bleiben müssen
- [Kostenlose EU-Vorlage für die freiwillige Nachhaltigkeitsberichterstattung: Basis- und umfassendes Modul](https://reporting.academy/de/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-business-model-policies-workforce/free-eu-voluntary-sustainability-reporting-template-basic-and-comprehe/): Kostenlose EU-Vorlage für die freiwillige Nachhaltigkeitsberichterstattung: Basis- und umfassendes Modul
- [Können ausgewählte umfassende Angaben zu einem Bericht nach dem Basismodul hinzugefügt werden?](https://reporting.academy/de/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-above-cap-requests/can-you-add-selected-comprehensive-disclosures-to-a-basic-module-repor/): Können ausgewählte umfassende Angaben zu einem Bericht nach dem Basismodul hinzugefügt werden?
- [Muss ein freiwilliger EU-Nachhaltigkeitsbericht öffentlich sein?](https://reporting.academy/de/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/must-an-eu-voluntary-sustainability-report-be-public/): ob der Bericht überhaupt veröffentlicht werden soll, welchen Bereitstellungskanal jeder Leser erhält und was vertraulich bleiben darf, ohne dies zu verschweigen
- [Nachweisregister für den freiwilligen EU-Standard: Was hinter jedem Datenpunkt aufbewahrt werden sollte](https://reporting.academy/de/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/evidence-register-for-the-eu-voluntary-standard-what-to-keep-behind-ev/): Definieren Sie den Mindestnachweisdatensatz hinter jeder Kennzahl und jeder narrativen Aussage.
- [Nicht anwendbar vs. nicht verfügbar vs. ausgelassen: Wie Datenpunkte des freiwilligen Standards klassifiziert werden](https://reporting.academy/de/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-above-cap-requests/not-applicable-vs-unavailable-vs-omitted-how-to-classify-voluntary-sta/): Verwenden Sie vier verschiedene Klassifizierungen, anstatt jede leere Zelle als nicht anwendbar zu behandeln.
- [Option A vs. Option B nach dem freiwilligen EU-Standard: Anforderungen und Aussagen zur Berichterstattung](https://reporting.academy/de/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-above-cap-requests/option-a-vs-option-b-under-the-eu-voluntary-standard-requirements-and/): Option A vs. Option B nach dem freiwilligen EU-Standard: Anforderungen und Aussagen zur Berichterstattung
- [Prüfung des geschützten Unternehmens: Gilt die EU-Obergrenze für die Wertschöpfungskette für Ihr Unternehmen?](https://reporting.academy/de/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-cap-scope-and-protected-status/protected-undertaking-test-does-the-eu-value-chain-cap-apply-to-your-c/): Ob der Antwortende sowohl die Kriterien für Mitarbeitende als auch für die Wertschöpfungskette erfüllt und welches Mitarbeitendenband nach Anhang II gilt.
- [Selbsterklärung zum geschützten Unternehmen: Was Lieferanten und Anforderer dokumentieren sollten](https://reporting.academy/de/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-cap-scope-and-protected-status/protected-undertaking-self-declaration-what-suppliers-and-requesters-s/): was die Erklärung zum geschützten Unternehmen angeben muss, welche Unterlagen hinter den einzelnen Feldern stehen und wann sie erneut ausgestellt oder korrigiert werden muss
- [Umfassendes Modul des freiwilligen EU-Standards: Vollständiger Leitfaden zu den Angaben C1–C9](https://reporting.academy/de/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-business-model-policies-workforce/eu-voluntary-standard-comprehensive-module-complete-guide-to-c1-c9-dis/): Umfassendes Modul des freiwilligen EU-Standards: Vollständiger Leitfaden zu den Angaben C1–C9
- [Verurteilungen und Geldbußen nach B11: Was muss ein Unternehmen berichten?](https://reporting.academy/de/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/convictions-and-fines-under-b11-what-must-an-undertaking-report/): Ob ein Ereignis eine relevante Verurteilung oder Geldbuße darstellt, welchem Zeitraum und welcher Abgrenzung es zuzuordnen ist und wie es aggregiert und formuliert wird.
- [Verwendung des freiwilligen EU-Standards bei Ausschreibungen, der Lieferantenaufnahme und der Kunden-Due-Diligence](https://reporting.academy/de/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-approved-answer-library/using-the-eu-voluntary-standard-in-tenders-supplier-onboarding-and-cus/): was über den Bericht selbst hinaus in ein Ausschreibungs- oder Aufnahme­paket gehört, welche Zertifizierungen Sie angeben dürfen und welche Version an wen übermittelt wird
- [Wer kann den freiwilligen EU-Standard für Nachhaltigkeitsberichterstattung verwenden?](https://reporting.academy/de/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/who-can-use-the-eu-voluntary-sustainability-reporting-standard/): Ob der Standard eine geeignete Berichtsgrundlage ist, auf welcher Ebene des Unternehmens oder der Gruppe er angewendet werden soll und ob Schutzvorschriften für die Wertschöpfungskette gelten.
- [Wie große Unternehmen ihre ESG-Lieferantenfragebögen rund um die Obergrenze für die Wertschöpfungskette neu gestalten sollten](https://reporting.academy/de/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-above-cap-requests/how-large-companies-should-redesign-supplier-esg-questionnaires-around/): welche Lieferantenfelder einen Notwendigkeitstest bestehen, welche Lieferanten überhaupt befragt werden sollten und welche bestehenden Fragen gestrichen statt umformuliert werden sollten
- [Wie man einen Bericht nach dem freiwilligen EU-Standard erstellt: Schritt-für-Schritt-Leitfaden](https://reporting.academy/de/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/how-to-prepare-a-report-under-the-eu-voluntary-standard-step-by-step-g/): Welche Nutzer und Anfragen der Bericht bedienen soll, ob Option A oder Option B geeignet ist und welche gesteuerten Nachweise vor der Veröffentlichung erforderlich sind.
- [Wie Sie auf eine Nachhaltigkeitsdatenanfrage oberhalb der Obergrenze reagieren, ohne die Kundenbeziehung zu beschädigen](https://reporting.academy/de/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-above-cap-requests/how-to-respond-to-an-above-cap-sustainability-data-request-without-dam/): welchen der fünf dokumentierten Wege bei einer Anfrage oberhalb der Obergrenze einzuschlagen ist – klären, ablehnen, freiwillig bereitstellen, den Umfang einschränken oder die Bereitstellung stufenweise gestalten – und wer dies genehmigt
- [Arbeits-Toolkit zu GRI-Wesentlichkeit, Schweregrad, Menschenrechten und Berichtsprinzipien](https://reporting.academy/de/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/gri-materiality-severity-human-rights-and-reporting-principles-working/): Welche Paketdateien und zugehörigen Leitfäden gehören zu diesem Toolkit?
- [Ausmaß, Reichweite und Unbehebbarkeit: Wie der Schweregrad nach GRI bewertet wird](https://reporting.academy/de/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/scale-scope-and-irremediable-character-how-to-assess-severity-under-gr/): Wie Ausmaß, Reichweite und Unbehebbarkeit unterschieden, Doppelzählungen vermieden und unterschiedliche Auswirkungen ohne Scheingenauigkeit verglichen werden können.
- [Begrenzte Prüfungssicherheit für ausgewählte GRI-Indikatoren im Vergleich zur Assurance des gesamten Berichts](https://reporting.academy/de/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/limited-assurance-on-selected-gri-indicators-vs-assurance-of-the-whole/): welche Inhalte ein Assurance-Auftrag abdeckt und wie der Veröffentlichungssatz zu formulieren ist, damit eine Schlussfolgerung zu ausgewählten Indikatoren niemals als Assurance des gesamten Berichts verstanden wird
- [Darf man „GRI-konform“ oder „an GRI ausgerichtet“ sagen? Zu verwendende und zu vermeidende Aussagen](https://reporting.academy/de/knowledge-hub/disclosure-guides/gri/gri-content-index/can-you-say-gri-compliant-or-aligned-with-gri-claims-to-use-and-avoid/): Was genau wird behauptet: ein Berichtsstatus, eine begrenzte methodische Ausrichtung, der Abschluss einer Dienstleistung oder ein autorisierter Partner-/Zertifizierungsstatus?
- [Die GRI-Berichtsgrenze erklärt: Tochterunternehmen, Joint Ventures und Auswirkungen entlang der Wertschöpfungskette](https://reporting.academy/de/knowledge-hub/disclosure-guides/gri/gri-stakeholders-and-due-diligence/boundary-errors-are-rarely-just-technical-drafting-problems-they-can-r/): Welche Unternehmen liefern konsolidierte Nachhaltigkeitsinformationen, und welche Aktivitäten oder Geschäftsbeziehungen müssen im Hinblick auf Auswirkungen bewertet werden.
- [Ein THG-Inventar für GRI 102, ESRS E1 und IFRS S2: Abgrenzungen, Kennzahlen und verbleibende Lücken](https://reporting.academy/de/knowledge-hub/disclosure-guides/gri/gri-alongside-esrs-and-ifrs-s1-s2/one-ghg-inventory-for-gri-102-esrs-e1-and-ifrs-s2-boundaries-metrics-a/): welche THG-Kennzahlen über GRI 102, ESRS E1 und IFRS S2 hinweg unverändert veröffentlicht werden können und wo eine separate Abgrenzungs- oder Scope-2-Ansicht unvermeidbar ist
- [Erster GRI-Bericht in 90 Tagen: Was realistisch ist und was warten muss](https://reporting.academy/de/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/first-gri-report-in-90-days-what-is-realistic-and-what-must-wait/): Erster GRI-Bericht in 90 Tagen: Was realistisch ist und was warten muss
- [Greenwashing-Risiken in GRI-Berichten: Aussagen, Auslassungen und Evidenzlücken](https://reporting.academy/de/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/greenwashing-risks-in-gri-reports-claims-omissions-and-evidence-gaps/): welche Aussagen in einem Berichtsentwurf ein Greenwashing-Risiko bergen und welche davon vor der Veröffentlichung gestrichen, belegt oder neu formuliert werden sollten
- [GRI 1 Foundation 2021 Vollständige Checkliste der Anforderungen für die Berichterstattung in Übereinstimmung mit den GRI-Standards](https://reporting.academy/de/knowledge-hub/disclosure-guides/gri/gri-content-index/gri-1-foundation-2021-complete-requirements-checklist-for-reporting-in/): Ob jede Anforderung erfüllt ist und die Erklärung zur Anwendung freigegeben werden kann.
- [GRI 101 Biodiversitätsdaten zu Standorten und Lieferkette: So bereiten Sie standortspezifische Nachweise vor](https://reporting.academy/de/knowledge-hub/disclosure-guides/gri/climate-energy-biodiversity/gri-101-biodiversity-site-and-supply-chain-data-how-to-prepare-locatio/): GRI 101 Biodiversitätsdaten zu Standorten und Lieferkette: So bereiten Sie standortspezifische Nachweise vor
- [GRI 101: Biodiversität 2024 – Vollständiger Leitfaden für die Berichterstattung 2026](https://reporting.academy/de/knowledge-hub/disclosure-guides/gri/climate-energy-biodiversity/gri-101-biodiversity-2024-complete-guide-for-2026-reporting/): Wie sich der frühere Ansatz einer Standortliste durch ein standortspezifisches, wertschöpfungskettenbezogenes und nachweisgestütztes Berichtssystem ersetzen lässt.
- [GRI 101: Hierarchie der Minderungsmaßnahmen](https://reporting.academy/de/knowledge-hub/disclosure-guides/gri/climate-energy-biodiversity/gri-101-mitigation-hierarchy/): Welche Maßnahme welcher Stufe der Hierarchie zuzuordnen ist, welche verbleibende Auswirkung besteht und welche Nachweise eine Aussage zu Restaurierung oder Kompensation stützen.
- [GRI 102 Berichterstattung zu Scope 3: Kategorien, Datenhierarchie und Lieferantenschätzungen](https://reporting.academy/de/knowledge-hub/disclosure-guides/gri/climate-energy-biodiversity/gri-102-scope-3-reporting-categories-data-hierarchy-and-supplier-estim/): GRI 102 Berichterstattung zu Scope 3: Kategorien, Datenhierarchie und Lieferantenschätzungen
- [GRI 102 Übergangspläne und gerechter Übergang: Was Unternehmen offenlegen müssen](https://reporting.academy/de/knowledge-hub/disclosure-guides/gri/climate-energy-biodiversity/gri-102-transition-plans-and-just-transition-what-companies-need-to-di/): GRI 102 Übergangspläne und gerechter Übergang: Was Unternehmen offenlegen müssen
- [GRI 102: Climate Change 2025 – Was sich ändert und wie Sie sich auf 2027 vorbereiten](https://reporting.academy/de/knowledge-hub/disclosure-guides/gri/climate-energy-biodiversity/gri-102-climate-change-2025-what-changes-and-how-to-prepare-for-2027/): Welche bisherigen Klimaangaben ändern sich, welche Daten und Governance-Strukturen werden neu benötigt und wie lässt sich der Übergang 2026-2027 vorbereiten?
- [GRI 103 Aussagen zu erneuerbarer Energie](https://reporting.academy/de/knowledge-hub/disclosure-guides/gri/climate-energy-biodiversity/gri-103-renewable-energy-claims/): Welche Aussage zu erneuerbarer Energie durch die Nachweise gestützt wird, wie vertragliche Instrumente bilanziert werden und welche verbleibenden Informationen sichtbar bleiben müssen.
- [GRI 103 Energieverbrauch und Berichtsgrenzen: Ein praxisorientierter Datenleitfaden](https://reporting.academy/de/knowledge-hub/disclosure-guides/gri/climate-energy-biodiversity/gri-103-energy-consumption-and-reporting-boundaries-a-practical-data-g/): GRI 103 Energieverbrauch und Berichtsgrenzen: Ein praxisorientierter Datenleitfaden
- [GRI 103: Energie 2025 — was sich gegenüber GRI 302 ändert](https://reporting.academy/de/knowledge-hub/disclosure-guides/gri/climate-energy-biodiversity/gri-103-energy-changes-from-gri-302/): Wann der Übergang erfolgen sollte und was am aktuellen Energiedatenmodell zu ändern ist
- [GRI 2-5 externe Prüfung erklärt: Prüfungsrichtlinie, Umfang, Prüfungsniveau, Unabhängigkeit des Anbieters, Einschränkungen und Checkliste für die Offenlegung](https://reporting.academy/de/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/gri-2-5-external-assurance-explained-assurance-policy-scope-level-prov/): GRI 2-5 externe Prüfung erklärt: Prüfungsrichtlinie, Umfang, Prüfungsniveau, Unabhängigkeit des Anbieters, Einschränkungen und Checkliste für die Offenlegung
- [GRI 2: Allgemeine Angaben 2021 — Vollständiger Leitfaden und häufige Fehler bei der Berichterstattung](https://reporting.academy/de/knowledge-hub/disclosure-guides/gri/gri-content-index/gri-2-general-disclosures-2021-complete-guide-and-common-reporting-err/): GRI 2: Allgemeine Angaben 2021 — Vollständiger Leitfaden und häufige Fehler bei der Berichterstattung
- [GRI 3-3 erklärt: Wie das Management jedes wesentlichen Themas berichtet wird](https://reporting.academy/de/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/gri-3-3-explained-how-to-report-the-management-of-each-material-topic/): GRI 3-3 erklärt: Wie das Management jedes wesentlichen Themas berichtet wird
- [GRI 3: Wesentliche Themen 2021 — Wie die Angaben 3-1, 3-2 und 3-3 zusammenwirken](https://reporting.academy/de/knowledge-hub/disclosure-guides/gri/gri-content-index/gri-3-material-topics-2021-how-disclosures-3-1-3-2-and-3-3-work-togeth/): GRI 3: Wesentliche Themen 2021 — Wie die Angaben 3-1, 3-2 und 3-3 zusammenwirken
- [GRI und TNFD: Wie Wirkungsberichterstattung mit der Offenlegung naturbezogener Risiken verbunden ist](https://reporting.academy/de/knowledge-hub/disclosure-guides/gri/gri-alongside-esrs-and-ifrs-s1-s2/gri-and-tnfd-how-impact-reporting-connects-with-nature-related-risk-di/): GRI und TNFD: Wie Wirkungsberichterstattung mit der Offenlegung naturbezogener Risiken verbunden ist
- [GRI vs. ESRS vs. IFRS S1 und S2](https://reporting.academy/de/knowledge-hub/disclosure-guides/gri/gri-alongside-esrs-and-ifrs-s1-s2/gri-vs-esrs-vs-ifrs-s1-and-s2/): GRI vs. ESRS vs. IFRS S1 und S2
- [GRI „In Übereinstimmung“ vs. „Unter Bezugnahme auf“: Anforderungen, Inhaltsindizes, Anwendungserklärungen, zulässige Auslassungen, GRI-Benachrichtigung und Berichtsangaben](https://reporting.academy/de/knowledge-hub/disclosure-guides/gri/gri-content-index/gri-in-accordance-vs-with-reference-requirements-content-indexes-state/): Welcher Berichtsweg unterstützt die beabsichtigte Angabe und welcher Mindestprozess ist erforderlich.
- [GRI- und ESRS-Prozess zur Wesentlichkeitszuordnung: Wiederverwendung und Lücken](https://reporting.academy/de/knowledge-hub/disclosure-guides/gri/gri-alongside-esrs-and-ifrs-s1-s2/gri-and-esrs-materiality-mapping-process-reuse-and-gaps/): GRI- und ESRS-Prozess zur Wesentlichkeitszuordnung: Wiederverwendung und Lücken
- [GRI-Auswirkungsinventar: Wie man eine vollständige lange Liste von Auswirkungen erstellt](https://reporting.academy/de/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/gri-impact-inventory-how-to-build-a-complete-long-list-of-impacts/): GRI-Auswirkungsinventar: Wie man eine vollständige lange Liste von Auswirkungen erstellt
- [GRI-Berichterstattung für Gruppen](https://reporting.academy/de/knowledge-hub/disclosure-guides/gri/gri-stakeholders-and-due-diligence/gri-reporting-for-groups/): Welche Unternehmen und Auswirkungen einbezogen werden, wie jede Angabe konsolidiert wird und wann die Darstellung auf Gruppenebene durch Angaben auf Ebene des Unternehmens oder des Standorts ergänzt werden muss.
- [GRI-Berichtsprinzipien erklärt: Genauigkeit, Ausgewogenheit, Vollständigkeit und Überprüfbarkeit](https://reporting.academy/de/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/gri-reporting-principles-explained-accuracy-balance-completeness-and-v/): Wie die acht GRI-Berichtsprinzipien in Regeln für die Erstellung von Entwürfen, Nachweisanforderungen und Prüfungskontrollen umgesetzt werden.
- [GRI-Branchenstandards für diversifizierte Gruppen: Wann mehr als ein Standard gilt](https://reporting.academy/de/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/gri-sector-standards-for-diversified-groups-when-more-than-one-standar/): GRI-Branchenstandards für diversifizierte Gruppen: Wann mehr als ein Standard gilt
- [GRI-Daten für EcoVadis, S&P CSA, CDP und Kundenfragebögen nutzen](https://reporting.academy/de/knowledge-hub/disclosure-guides/gri/gri-alongside-esrs-and-ifrs-s1-s2/using-gri-data-for-ecovadis-s-p-csa-cdp-and-customer-questionnaires/): GRI-Daten für EcoVadis, S&P CSA, CDP und Kundenfragebögen nutzen
- [GRI-Erklärung zur Verwendung: korrekte Formulierung, Platzierung und Freigabe](https://reporting.academy/de/knowledge-hub/disclosure-guides/gri/gri-content-index/gri-statement-of-use-correct-wording-placement-and-approval/): Welche Berichtsoption belegbar ist, welche Organisation und welchen Zeitraum die Erklärung abdeckt und ob die genaue Angabe veröffentlichungsreif ist.
- [GRI-Gründe für Auslassungen: nicht anwendbar, nicht verfügbar und vertraulich](https://reporting.academy/de/knowledge-hub/disclosure-guides/gri/gri-content-index/reasons-for-omission/): Welcher der vier zulässigen Gründe für Auslassungen ist anwendbar und was muss zusammen mit ihm veröffentlicht werden
- [GRI-Inhaltsindex: Berichtswege, Fundstellen von Angaben, wesentliche Themen, Sektorstandards, zulässige Auslassungen und eine kostenlose Vorlage](https://reporting.academy/de/knowledge-hub/disclosure-guides/gri/gri-content-index/gri-content-index-reporting-routes-disclosure-locations-material-topic/): Was im Index enthalten sein muss, wie jede Zeile auf Nachweise verweisen sollte und wie Auslassungen zu dokumentieren sind.
- [GRI-Methodik zur Auswirkungswesentlichkeit: Wesentliche Auswirkungen bewerten und priorisieren](https://reporting.academy/de/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/gri-impact-materiality-methodology-how-to-score-and-prioritise-signifi/): GRI-Methodik zur Auswirkungswesentlichkeit: Wesentliche Auswirkungen bewerten und priorisieren
- [GRI-Nachweispaket: Quelldokumente, Berechnungen, Methoden, Bestätigungen der Datenverantwortlichen, Prüfungskontrollen, Genehmigungen, Zugriff und Aufbewahrung](https://reporting.academy/de/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/gri-evidence-pack-source-documents-calculations-methodologies-data-own/): Welche Nachweise aufbewahrt werden müssen, wie sie klassifiziert und verknüpft werden, wer sie prüft und wann sie gelöscht oder archiviert werden können.
- [GRI-Quellenregister und Datenanforderung](https://reporting.academy/de/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/gri-source-register-and-data-request/): Wie ein Register strukturiert wird, das Datenerfassung, Erstellung von Entwürfen, Prüfung, Zusammenstellung des Inhaltsindex, Prüfung und wiederholte Berichterstattung unterstützt.
- [GRI-Sektorstandards: Anwendbarkeit, Anforderungen und häufige Fehler](https://reporting.academy/de/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/gri-sector-standards-applicability-requirements-and-common-mistakes/): Welcher Sektorstandard oder welche Sektorstandards gelten und wie sich deren Themen- und Angabelisten auf den Wesentlichkeitsprozess und den GRI-Inhaltsindex auswirken.
- [GRI-Sorgfaltspflicht und Geschäftsbeziehungen: Verursachen, dazu beitragen und unmittelbar verbunden](https://reporting.academy/de/knowledge-hub/disclosure-guides/gri/gri-stakeholders-and-due-diligence/gri-due-diligence-and-business-relationships-cause-contribute-and-dire/): Was hat die Organisation selbst getan oder unterlassen, wie hat sich dies auf das Verhalten der anderen Einheit ausgewirkt, und welche Beziehung verbindet die Auswirkung mit der Organisation?
- [GRI-Vertraulichkeitsbeschränkungen und gesetzliche Verbote: Wann eine Auslassung vertretbar ist](https://reporting.academy/de/knowledge-hub/disclosure-guides/gri/gri-content-index/gri-confidentiality-constraints-and-legal-prohibitions-when-an-omissio/): ob eine Auslassung aufgrund einer Vertraulichkeitsbeschränkung oder eines gesetzlichen Verbots auf Anforderungsebene Bestand hat oder ob Aggregation, Bandbreiten oder eine zeitliche Verzögerung doch eine Berichterstattung ermöglichen
- [GRI-Wesentlichkeitsanalyse](https://reporting.academy/de/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/gri-materiality-assessment/): GRI-Wesentlichkeitsanalyse
- [GRI-Wesentlichkeitsanalyse ohne verlässliche Daten: Experteneinschätzung, Annahmen und Unsicherheit](https://reporting.academy/de/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/gri-materiality-assessment-without-reliable-data-expert-judgement-assu/): GRI-Wesentlichkeitsanalyse ohne verlässliche Daten: Experteneinschätzung, Annahmen und Unsicherheit
- [GRI-Wesentlichkeitsschwellen: Festlegen, Genehmigen und Begründen des Schwellenwerts](https://reporting.academy/de/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/gri-materiality-thresholds-how-to-set-approve-and-defend-the-cut-off/): Wie der Schwellenwert festgelegt, hinterfragt, genehmigt und dokumentiert werden kann, ohne professionelles Ermessen in einen willkürlichen Punktwert zu verwandeln.
- [Interne Kontrollen für die GRI-Berichterstattung: Datenverantwortliche, Prüfer und Freigabe-Workflow](https://reporting.academy/de/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/internal-controls-for-gri-reporting-data-owners-reviewers-and-approval/): Interne Kontrollen für die GRI-Berichterstattung: Datenverantwortliche, Prüfer und Freigabe-Workflow
- [Interoperabilität von GRI und ESRS: Kann ein Datensatz beide Berichte unterstützen?](https://reporting.academy/de/knowledge-hub/disclosure-guides/gri/gri-alongside-esrs-and-ifrs-s1-s2/gri-and-esrs-interoperability-can-one-dataset-support-both-reports/): Welche Daten und Nachweise direkt wiederverwendet werden können, welche eine Transformation erfordern und welche rahmenwerkspezifisch bleiben.
- [Ist die GRI-Berichterstattung verpflichtend? Anforderungen nach Land und Unternehmenstyp](https://reporting.academy/de/knowledge-hub/disclosure-guides/gri/gri-content-index/is-gri-reporting-mandatory-requirements-by-country-and-company-type/): Ob es sich bei der Verpflichtung um eine unmittelbare GRI-Vorgabe, ein anderes verpflichtendes Berichtsregime, eine vertragliche Anforderung oder eine freiwillige öffentliche Aussage handelt.
- [KI für die GRI-Berichterstattung nutzen: Was automatisiert werden kann und was menschliches Urteilsvermögen erfordert](https://reporting.academy/de/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/using-ai-for-gri-reporting-what-can-be-automated-and-what-requires-hum/): welche Aufgaben der GRI-Berichterstattung die KI als Entwurf erstellen oder prüfen darf, welche bei einer benannten Person verbleiben und welche Prüfspur ein KI-gestützter Schritt hinterlassen muss
- [Menschenrechtsauswirkungen unter GRI: Warum der Schweregrad die Wahrscheinlichkeit überwiegen kann](https://reporting.academy/de/knowledge-hub/disclosure-guides/gri/gri-stakeholders-and-due-diligence/human-rights-impacts-under-gri-why-severity-can-override-likelihood/): Wie verhindert werden kann, dass eine schwere Menschenrechtsauswirkung mit geringer Wahrscheinlichkeit in einem gewöhnlichen, wahrscheinlichkeitsgewichteten Bewertungsmodell verschwindet.
- [Müssen Sie jede Angabe in einem GRI-Themenstandard offenlegen?](https://reporting.academy/de/knowledge-hub/disclosure-guides/gri/gri-content-index/do-you-need-to-disclose-every-indicator-in-a-gri-topic-standard/): Müssen Sie jede Angabe in einem GRI-Themenstandard offenlegen?
- [Positive vs. negative Auswirkungen in der GRI-Berichterstattung: Was zählt und wie lässt es sich belegen?](https://reporting.academy/de/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/positive-vs-negative-impacts-in-gri-reporting-what-counts-and-how-to-e/): Bezieht sich die Aussage auf eine Aktivität, einen Output, ein Ergebnis oder einen Effekt auf die Wirtschaft, die Umwelt oder Menschen?
- [Prüfcheckliste für den GRI-Inhaltsindex: 25 Prüfungen vor der Veröffentlichung](https://reporting.academy/de/knowledge-hub/disclosure-guides/gri/gri-content-index/gri-content-index-review-checklist-25-checks-before-publication/): Prüfcheckliste für den GRI-Inhaltsindex: 25 Prüfungen vor der Veröffentlichung
- [Querverweise im GRI-Inhaltsindex: Wie präzise müssen Seiten- und Weblinks sein?](https://reporting.academy/de/knowledge-hub/disclosure-guides/gri/gri-content-index/gri-content-index-cross-references-how-precise-must-page-and-web-links/): Kann ein vernünftiger Leser jeden Teil der berichteten Angabe direkt und ohne zu raten erreichen?
- [Schätzungen in der GRI-Berichterstattung](https://reporting.academy/de/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/estimates-in-gri-reporting/): Ob eine vertretbare Schätzung verwendet, die Methode vor der Veröffentlichung verbessert oder ein zulässiger Auslassungsgrund angewendet werden soll.
- [Stakeholder-Einbindung für die GRI-Wesentlichkeitsanalyse: Methoden, Nachweise und häufige Fehler](https://reporting.academy/de/knowledge-hub/disclosure-guides/gri/gri-stakeholders-and-due-diligence/many-organisations-already-collect-large-volumes-of-stakeholder-inform/): Welche Belege von Stakeholdern wiederverwendet werden können, wo eine gezielte Einbindung erforderlich ist und wie der Input die Bewertung der Auswirkungen beeinflusst.
- [Tatsächliche versus potenzielle Auswirkungen unter GRI: Definitionen, Beispiele und Bewertungslogik](https://reporting.academy/de/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/actual-vs-potential-impacts-under-gri-definitions-examples-and-assessm/): Ob ein Schaden bereits eingetreten ist oder eintreten könnte und wie sich Vorfälle, Beinaheereignisse, Kontrollen und Expositionsnachweise auf die Bewertung auswirken.
- [Teilweise GRI-Angaben: Fehlende Anforderungen berichten, ohne Leser irrezuführen](https://reporting.academy/de/knowledge-hub/disclosure-guides/gri/gri-content-index/partial-disclosures-missing-requirements/): Wie teilweise GRI-Angaben, fehlende Anforderungen, Lücken im Berichtsumfang, freiwillige Informationen und zulässige Auslassungen berichtet werden, ohne Leser irrezuführen.
- [Verantwortlichkeiten des Leitungsorgans für die GRI-Berichterstattung: wesentliche Themen, Überwachung und abschließende Genehmigung](https://reporting.academy/de/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/board-responsibilities-for-gri-reporting-material-topics-oversight-and/): was das höchste Kontrollorgan selbst genehmigen muss, was es delegieren kann und welche Nachweise die anschließende Veröffentlichungsentscheidung belegen
- [Was sind die GRI-Standards?](https://reporting.academy/de/knowledge-hub/disclosure-guides/gri/gri-content-index/what-are-the-gri-standards/): Was sind die GRI-Standards?
- [Was zu tun ist, wenn kein GRI-Themenstandard ein wesentliches Thema abdeckt](https://reporting.academy/de/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/what-to-do-when-no-gri-topic-standard-covers-a-material-topic/): Was zu tun ist, wenn kein GRI-Themenstandard ein wesentliches Thema abdeckt
- [Wesentlichkeit der Auswirkungen vs. doppelte Wesentlichkeit](https://reporting.academy/de/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/impact-materiality-vs-double-materiality/): Wesentlichkeit der Auswirkungen vs. doppelte Wesentlichkeit
- [Wie ein GRI-Bericht erstellt wird](https://reporting.academy/de/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/how-to-prepare-a-gri-report/): Wie ein GRI-Bericht erstellt wird
- [Wie ein wahrscheinlich wesentliches Thema aus einem GRI-Sektorstandard ausgeschlossen werden kann](https://reporting.academy/de/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/how-to-exclude-a-likely-material-topic-from-a-gri-sector-standard/): Wie ein wahrscheinlich wesentliches Thema aus einem GRI-Sektorstandard ausgeschlossen werden kann
- [Wie GRI-Themenstandards und relevante Angaben ausgewählt werden](https://reporting.academy/de/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/how-to-select-gri-topic-standards-and-relevant-disclosures/): Welche Angaben der Themenstandards für die Auswirkungen der Organisation bei jedem wesentlichen Thema relevant sind.
- [Wie häufig sollte eine GRI-Wesentlichkeitsanalyse aktualisiert werden?](https://reporting.academy/de/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/how-often-should-a-gri-materiality-assessment-be-updated/): Wie häufig sollte eine GRI-Wesentlichkeitsanalyse aktualisiert werden?
- [Wie man einen GRI-Bericht ohne eigenes ESG-Team erstellt](https://reporting.academy/de/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/how-to-prepare-a-gri-report-without-a-dedicated-esg-team/): Wie man einen GRI-Bericht ohne eigenes ESG-Team erstellt
- [Wie Sie einen GRI-Bericht für eine externe Prüfung vorbereiten](https://reporting.academy/de/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/how-to-prepare-a-gri-report-for-external-assurance/): Wie Sie einen GRI-Bericht für eine externe Prüfung vorbereiten
- [Aktuelle und erwartete finanzielle Auswirkungen nach IFRS S1 und S2: Ein praxisorientierter Leitfaden](https://reporting.academy/de/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/current-and-anticipated-financial-effects-under-ifrs-s1-and-s2-a-pract/): Aktuelle und erwartete finanzielle Auswirkungen nach IFRS S1 und S2: Ein praxisorientierter Leitfaden
- [Angaben zu Humankapital nach IFRS S1: Risiken, Chancen und Branchenkennzahlen](https://reporting.academy/de/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/human-capital-disclosures-under-ifrs-s1-risks-opportunities-and-indust/): Welche Belange der Arbeitskräfte schaffen Risiken oder Chancen, die sich auf die Aussichten auswirken, und welche Kennzahlen stellen sie getreu dar?
- [Angaben zu Übergangsplänen nach IFRS S2: Strategie, Annahmen, Ressourcen und Fortschritt](https://reporting.academy/de/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-ghg-emissions-measurement/ifrs-s2-transition-plan-disclosures-strategy-assumptions-resources-and/): Angaben zu Übergangsplänen nach IFRS S2: Strategie, Annahmen, Ressourcen und Fortschritt
- [Angaben zum Risikomanagement nach IFRS S1: Identifizierung, Priorisierung und Integration in das ERM](https://reporting.academy/de/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s1-risk-management-disclosures-identification-prioritisation-and/): Angaben zum Risikomanagement nach IFRS S1: Identifizierung, Priorisierung und Integration in das ERM
- [Branchenbasierte Kennzahlen nach IFRS S1 und S2: Auswahl relevanter SASB-Leitlinien](https://reporting.academy/de/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-and-s2-industry-based-metrics-how-to-select-relevant-sasb-guid/): Welche Branchen, Angabethemen, Kennzahlen und Aktivitätskennzahlen sind für das berichtende Unternehmen und für einzelne Teile der Gruppe relevant?
- [Checkliste zur Einhaltung von IFRS S1 und S2 und kostenlose Offenlegungsmatrix](https://reporting.academy/de/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-and-s2-compliance-checklist-and-free-disclosure-matrix/): Ob jede anwendbare Anforderung durch eine Wesentlichkeitsbeurteilung, einen Nachweis, eine Kontrolle, einen Entwurfsstandort und eine Bestätigung unterstützt wird.
- [Die vier Säulen von IFRS S1 und IFRS S2: Governance, Strategie, Risikomanagement, Messgrößen und Ziele](https://reporting.academy/de/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/the-four-pillars-of-ifrs-s1-and-ifrs-s2-governance-strategy-risk-manag/): Die vier Säulen von IFRS S1 und IFRS S2: Governance, Strategie, Risikomanagement, Messgrößen und Ziele
- [Erklärung der Übereinstimmung mit IFRS S1, Fundstelle des Berichts und Zeitpunkt der Veröffentlichung erklärt](https://reporting.academy/de/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s1-compliance-statement-report-location-and-publication-timing-ex/): Erklärung der Übereinstimmung mit IFRS S1, Fundstelle des Berichts und Zeitpunkt der Veröffentlichung erklärt
- [Erstanwendung von IFRS S1 und IFRS S2](https://reporting.academy/de/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/first-time-application-of-ifrs-s1-and-ifrs-s2/): Welche Übergangserleichterungen genutzt werden sollen, wie sie anzugeben sind und wie sich jede Entscheidung auf den zweiten Berichtszyklus auswirkt.
- [Erster Berichtszyklus nach IFRS S1 und S2: Ein 12-Monats-Umsetzungsplan](https://reporting.academy/de/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/first-ifrs-s1-and-s2-reporting-cycle-a-12-month-implementation-plan/): Wie Einführung, technische Analyse, Daten, Finanzen, Kontrollen, Prüfung und Genehmigung so aufeinanderfolgen, dass der Berichtszyklus fristgerecht abgeschlossen werden kann.
- [Gap-Bewertung von IFRS S1 und S2: So testen Sie die Bereitschaft und priorisieren Abhilfemaßnahmen](https://reporting.academy/de/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-and-s2-gap-assessment-how-to-test-readiness-and-prioritise-rem/): Welche Arbeitsströme und Lücken müssen zuerst behoben werden, um ein vollständiges, kontrolliertes und belastbares Offenlegungspaket zu unterstützen.
- [GHG Protocol und IFRS S2: berichtendes Unternehmen, organisationale Grenzen, Eigenkapitalanteil, Kontrolle, rechtsspezifische Methoden, GWP-Werte sowie Aufschlüsselung von Scope 1 und Scope 2](https://reporting.academy/de/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ghg-protocol-and-ifrs-s2-reporting-entity-organisational-boundaries-eq/): Welche Geschäftstätigkeiten und Beteiligungsunternehmen einbezogen werden, wie Emissionen konsolidiert werden, wo lokale Methoden gelten und wie die daraus resultierenden Zahlen dargestellt werden.
- [Governance-Angaben nach IFRS S1 und S2: Aufsicht durch das Leitungsorgan, Rollen des Managements und Kontrollen](https://reporting.academy/de/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s1-and-s2-governance-disclosures-board-oversight-management-roles/): Governance-Angaben nach IFRS S1 und S2: Aufsicht durch das Leitungsorgan, Rollen des Managements und Kontrollen
- [IFRS KH 04 Angaben zur Strategie](https://reporting.academy/de/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-kh-04-strategy-disclosures/): IFRS KH 04 Angaben zur Strategie
- [IFRS S1 Bericht erstattendes Unternehmen und Abgrenzung: Finanzberichte, Wertschöpfungskette und THG-Daten](https://reporting.academy/de/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-reporting-entity-and-boundary-financial-statements-value-chain/): IFRS S1 Bericht erstattendes Unternehmen und Abgrenzung: Finanzberichte, Wertschöpfungskette und THG-Daten
- [IFRS S1 Climate-First-Erleichterung](https://reporting.academy/de/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-climate-first-relief/): Ob Climate-First gewählt werden soll, welche Anforderungen von S1 weiterhin anwendbar sind und wie der Übergang im zweiten Jahr gestaltet werden soll.
- [IFRS S1 Kennzahlen und Ziele: branchenbasierte, unternehmensspezifische und leistungsbezogene Angaben](https://reporting.academy/de/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-metrics-and-targets-industry-based-entity-specific-and-perform/): IFRS S1 Kennzahlen und Ziele: branchenbasierte, unternehmensspezifische und leistungsbezogene Angaben
- [IFRS S1 und IFRS S2 erklärt](https://reporting.academy/de/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s1-and-ifrs-s2-explained/): Welche Informationen in die auf Investoren ausgerichteten nachhaltigkeitsbezogenen Finanzangaben gehören und was für eine ISSB-Übereinstimmungserklärung erforderlich ist.
- [IFRS S1 und S2 für CFOs: Budgets, Prognosen, Finanzberichte, Kapitalallokation, Finanzierung, finanzielle Auswirkungen, Datenherkunft und Freigabe](https://reporting.academy/de/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s1-and-s2-for-cfos-budgets-forecasts-financial-statements-capital/): Wie der Finanzbereich Nachhaltigkeitsinformationen mit Planung, Rechnungslegung, Finanzierung, Kontrollen und der Freigabe zum Jahresende verknüpfen sollte.
- [IFRS S1 und S2 vs. ESRS: Wesentlichkeit, Umfang und Unterschiede bei den Angaben erklärt](https://reporting.academy/de/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/ifrs-s1-and-s2-vs-esrs-materiality-scope-and-disclosure-differences-ex/): Darlegen, warum eine Überschneidung keine Gleichwertigkeit bedeutet, und die beiden Wesentlichkeitsperspektiven identifizieren.
- [IFRS S1 und S2 vs. GRI: Investorenorientierte und wirkungsbezogene Berichterstattung im Vergleich](https://reporting.academy/de/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/ifrs-s1-and-s2-vs-gri-investor-focused-and-impact-reporting-compared/): Die unterschiedlichen, aber sich ergänzenden Zwecke darlegen und eine automatische Gleichsetzung zurückweisen.
- [IFRS S1 und S2: Briefing für den Verwaltungsrat – Zehn Fragen, die Mitglieder vor der Genehmigung stellen sollten](https://reporting.academy/de/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-and-s2-board-briefing-ten-questions-directors-should-ask-befor/): Ob das Angabepaket für die Genehmigung und eine etwaige vorgeschlagene Compliance-Erklärung ausreichend vollständig, verknüpft, nachgewiesen und kontrolliert ist.
- [IFRS S1 unternehmensspezifische Angaben: Was zu tun ist, wenn kein einschlägiger ISSB-Standard existiert](https://reporting.academy/de/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-company-specific-disclosures-what-to-do-when-no-dedicated-issb/): Welche Quellen und unternehmensspezifischen Informationen erfüllen die Ziele von IFRS S1 hinsichtlich Relevanz und getreuer Darstellung am besten?
- [IFRS S1 vs. IFRS S2: Die wichtigsten Unterschiede und warum beide Standards wichtig sind](https://reporting.academy/de/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/ifrs-s1-vs-ifrs-s2-key-differences-and-why-both-standards-matter/): Welche Anforderungen allgemein sind, welche klimabezogen sind und wie ein integrierter Berichterstattungsprozess gestaltet wird.
- [IFRS S1 Wesentlichkeitsbeurteilung](https://reporting.academy/de/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-materiality-assessment/): Welche Informationen müssen einbezogen, weggelassen, aggregiert, disaggregiert oder ergänzt werden, um den Informationsbedarf der primären Nutzer zu erfüllen?
- [IFRS S1-Implementierungsregister](https://reporting.academy/de/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s1-implementation-registers/): Welche Paketdateien und zugehörigen Leitfäden gehören zu diesem Toolkit?
- [IFRS S2 für Banken: finanzierte Emissionen, Kreditrisiko und Klimakennzahlen](https://reporting.academy/de/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s2-for-banks-financed-emissions-credit-risk-and-climate-metrics/): IFRS S2 für Banken: finanzierte Emissionen, Kreditrisiko und Klimakennzahlen
- [IFRS S2 für Vermögensverwalter: Portfolioabgrenzungen, Daten und Anlegerangaben](https://reporting.academy/de/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-ghg-emissions-measurement/ifrs-s2-for-asset-managers-portfolio-boundaries-data-and-investor-disc/): IFRS S2 für Vermögensverwalter: Portfolioabgrenzungen, Daten und Anlegerangaben
- [IFRS S2 für Versicherer: Underwriting, Investitionen und finanzierte Emissionen](https://reporting.academy/de/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-ghg-emissions-measurement/ifrs-s2-for-insurers-underwriting-investments-and-financed-emissions/): IFRS S2 für Versicherer: Underwriting, Investitionen und finanzierte Emissionen
- [IFRS S2 gegenüber TCFD: Was sich geändert hat und wie der Übergang gelingt](https://reporting.academy/de/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/ifrs-s2-vs-tcfd-what-changed-and-how-to-transition/): Welche bestehenden Angaben können beibehalten werden, welche benötigen größere Spezifität und welche neuen IFRS S1/S2-Anforderungen benötigen Daten, Methoden oder eine Genehmigung?
- [IFRS S2 GHG-Änderungen 2025: Was sich geändert hat und wie Sie sich auf 2027 vorbereiten](https://reporting.academy/de/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-ghg-emissions-measurement/ifrs-s2-ghg-amendments-2025-what-changed-and-how-to-prepare-for-2027/): Ob eine vorzeitige Anwendung erfolgen soll, welche Erleichterungen relevant sind, welche Änderungen am Datenmodell erforderlich sind und wie Vergleichsinformationen für 2027 vorbereitet werden.
- [IFRS S2 Kategorie 15 und finanzierte Emissionen: Was Finanzinstitute berichten müssen](https://reporting.academy/de/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-ghg-emissions-measurement/ifrs-s2-category-15-and-financed-emissions-what-financial-institutions/): Wie die Abgrenzung der Kategorie 15 festgelegt, die Angaben zu finanzierten Emissionen angewendet und AUM, Bruttoengagement, Anlageklassen, Abdeckung und Klassifizierungen kontrolliert werden.
- [IFRS S2 Klima-bezogene Risiken und Chancen: Vollständiger Leitfaden](https://reporting.academy/de/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s2-climate-related-risks-and-opportunities-complete-guide/): Welche physischen Risiken, transitorischen Risiken und Chancen könnten die Aussichten des Unternehmens vernünftigerweise beeinflussen, wo sind sie konzentriert und wie werden sie gesteuert und gemessen?
- [IFRS S2 Klimabezogene Resilienz: Wie die Anpassungsfähigkeit bewertet und offengelegt wird](https://reporting.academy/de/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s2-climate-resilience-how-to-assess-and-disclose-capacity-to-adap/): Über welche Fähigkeit verfügt das Unternehmen tatsächlich, sich über welchen Zeithorizont mit welchen Ressourcen, Vermögenswerten, Investitionen und Einschränkungen zu verändern oder anzupassen?
- [IFRS S2 Klimaziele und Emissionsgutschriften: Brutto-, Netto- und glaubwürdige Aussagen](https://reporting.academy/de/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-ghg-emissions-measurement/ifrs-s2-climate-targets-and-carbon-credits-gross-net-and-credible-clai/): IFRS S2 Klimaziele und Emissionsgutschriften: Brutto-, Netto- und glaubwürdige Aussagen
- [IFRS S2 Scope 3: Wie alle 15 Kategorien bewertet und die Datenqualität verbessert werden](https://reporting.academy/de/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-ghg-emissions-measurement/ifrs-s2-scope-3-how-to-assess-all-15-categories-and-improve-data-quali/): Welche Kategorien enthalten sind, wie die Grenze der Wertschöpfungskette festgelegt wird, welche Daten verhältnismäßig sind und wie Qualität und Einschränkungen offengelegt werden.
- [IFRS S2 Scope-1-, Scope-2- und Scope-3-Emissionen: Vollständiger Leitfaden zur Messung](https://reporting.academy/de/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-ghg-emissions-measurement/ifrs-s2-scope-1-scope-2-and-scope-3-emissions-complete-measurement-gui/): Welche Emissionen fallen unter den jeweiligen Scope, welche Einheiten und Aktivitäten der Wertschöpfungskette sind einbezogen, wie werden sie gemessen und welche Einschränkungen müssen erläutert werden?
- [IFRS S2 Szenarioanalyse: Ein verhältnismäßiger Ansatz zur Klimaresilienz](https://reporting.academy/de/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s2-scenario-analysis-a-proportionate-approach-to-climate-resilien/): Welcher Ansatz für die Szenarioanalyse ist angesichts der Exposition des Unternehmens sowie der verfügbaren Fähigkeiten, Kompetenzen und Ressourcen angemessen?
- [IFRS S2-Angabe zu Scope 2: standortbezogene Emissionen und vertragliche Instrumente](https://reporting.academy/de/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-ghg-emissions-measurement/ifrs-s2-scope-2-disclosure-location-based-emissions-and-contractual-in/): Wie der erforderliche standortbezogene Betrag berechnet wird und welche vertraglichen oder marktbezogenen Informationen ihn begleiten sollten.
- [IFRS-Taxonomie für Nachhaltigkeitsangaben: Digitale Kennzeichnung für IFRS S1 und S2](https://reporting.academy/de/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-sustainability-disclosure-taxonomy-digital-tagging-for-ifrs-s1-an/): Erläutern Sie, was die Taxonomie leistet und wer entscheidet, ob eine Kennzeichnung verpflichtend ist.
- [Interne Kontrollen für IFRS-Nachhaltigkeitsangaben: Ein praxisorientiertes Rahmenwerk](https://reporting.academy/de/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/internal-controls-over-ifrs-sustainability-disclosures-a-practical-fra/): Erläutern, was IFRS in Bezug auf Kontrollen verlangt und was nicht vorgeschrieben wird.
- [Kann ein Datensatz IFRS S1/S2, ESRS, GRI und CDP unterstützen?](https://reporting.academy/de/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/can-one-dataset-support-ifrs-s1-s2-esrs-gri-and-cdp/): Welche Informationen können einmalig als Master erfasst werden, und welche Beurteilungen oder Transformationen müssen rahmenwerkspezifisch bleiben?
- [Kann ein Klimadatensatz UK SRS S2, IFRS S2, ESRS E1, TCFD und CDP unterstützen?](https://reporting.academy/de/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/can-one-climate-dataset-support-uk-srs-s2-ifrs-s2-esrs-e1-tcfd-and-cdp/): Wie die gemeinsame Quelle der Wahrheit und die frameworkspezifische Anpassungsebene für jede veröffentlichte Ausgabe definiert werden.
- [Naturbezogene Risiken nach IFRS S1: Wie TNFD und SASB die Offenlegung unterstützen können](https://reporting.academy/de/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/nature-related-risks-under-ifrs-s1-how-tnfd-and-sasb-can-support-discl/): Welche Schnittstellen zur Natur schaffen Risiken oder Chancen, die die Zukunftsaussichten beeinflussen könnten, und welche wesentlichen Informationen werden benötigt?
- [Proportionalität von IFRS S1 und S2](https://reporting.academy/de/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-and-s2-proportionality/): Welche Informationen gesucht werden müssen, wie anspruchsvoll ein Ansatz sein muss oder ob eine zulässige qualitative Alternative Anwendung findet.
- [Prüfungsbereitschaft für IFRS S1 und S2: Nachweise, Kontrollen und häufige Prüfungsfeststellungen](https://reporting.academy/de/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s1-and-s2-assurance-readiness-evidence-controls-and-common-review/): Prüfungsbereitschaft definieren, ohne einen universellen Prüfungsauftrag zu implizieren.
- [Schätzungen, Datenlücken und Unsicherheit](https://reporting.academy/de/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/estimates-data-gaps-and-uncertainty/): Ob eine Schätzung verwendbar ist, wie sie gemessen und kontrolliert werden sollte und welche Unsicherheiten und Einschränkungen offengelegt werden müssen.
- [Sind IFRS S1 und IFRS S2 verpflichtend?](https://reporting.academy/de/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/are-ifrs-s1-and-ifrs-s2-mandatory/): Welche verbindliche Berichtspflicht gilt für das Unternehmen, ab welchem Zeitraum und welche Aussage zur Berichterstattung ist vertretbar?
- [So erstellen Sie einen Bericht nach IFRS S1 und IFRS S2](https://reporting.academy/de/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/how-to-prepare-an-ifrs-s1-and-ifrs-s2-report/): So erstellen Sie einen Bericht nach IFRS S1 und IFRS S2
- [UK SRS S2 und CDP: Klimadaten wiederverwenden, ohne Konformität vorauszusetzen](https://reporting.academy/de/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/uk-srs-s2-and-cdp-how-to-reuse-climate-data-without-assuming-complianc/): Wie CDP-konforme Daten wiederverwendet werden können, während eine separate Bewertung nach UK SRS S1/S2 und ein Genehmigungsprozess für den Jahresbericht durchgeführt werden.
- [UK SRS S2 und GRI-Klimaberichterstattung: Welche Daten können wiederverwendet werden?](https://reporting.academy/de/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/uk-srs-s2-and-gri-climate-reporting-what-data-can-be-reused/): Welche Daten, Methoden und Nachweise gemeinsam genutzt werden können und wo getrennte Kontrollen für Wesentlichkeit, Narrative und Aussagen erforderlich sind.
- [UK SRS S2 vs. ESRS E1: Klimawesentlichkeit, THG-Emissionen und Unterschiede bei Übergangsplänen](https://reporting.academy/de/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/uk-srs-s2-vs-esrs-e1-climate-materiality-ghg-and-transition-plan-diffe/): Welche Daten und Evidenz wiederverwendet werden können und welche rahmenspezifischen Prüfungen, Angaben und Aussagen getrennt bleiben müssen.
- [UK SRS S2: Briefing für den Verwaltungsrat zu Berichtsgrundlage, wesentlichen Klimarisiken, Szenarien, Resilienz, finanziellen Auswirkungen, Treibhausgasen, Erleichterungen, Kennzahlen, Kontrollen und Genehmigung](https://reporting.academy/de/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/uk-srs-s2-board-briefing-reporting-basis-material-climate-risks-scenar/): Ob die vorgeschlagene Offenlegung und Aussage durch eine vollständige Berichtsgrundlage, Wesentlichkeitsbeurteilung, Nachweise, Kontrollen und angemessene Genehmigungen gestützt werden.
- [Vergleichsinformationen, Neudarstellungen und Fehler](https://reporting.academy/de/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/comparatives-restatements-and-errors/): Ob ein Betrag der Vorperiode ausgewiesen, revidiert oder neu dargestellt werden muss und welche Erläuterung sowie Korrektur der Veröffentlichung erforderlich sind.
- [Verwendung der SASB-Standards bei der Anwendung von IFRS S1](https://reporting.academy/de/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/how-to-use-sasb-standards-when-applying-ifrs-s1/): Verwendung der SASB-Standards bei der Anwendung von IFRS S1
- [Wie sich nachhaltigkeitsbezogene Risiken und Chancen nach IFRS S1 identifizieren lassen](https://reporting.academy/de/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/how-to-identify-sustainability-related-risks-and-opportunities-under-i/): Wie sich nachhaltigkeitsbezogene Risiken und Chancen nach IFRS S1 identifizieren lassen
- [Abhängigkeiten von der Natur und Ökosystemleistungen: So erfassen Sie, worauf Ihr Unternehmen angewiesen ist](https://reporting.academy/de/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/nature-dependencies-and-ecosystem-services-how-to-map-what-your-busine/): Welche Ökosystemleistungen sind betrieblich wichtig, wo werden sie bereitgestellt, wie substituierbar sind sie und welche Störungspfade erfordern eine Eskalation?
- [Auswirkungen auf die Natur und Zustand der Natur: Treiber, Zustand, Ausmaß und Arten](https://reporting.academy/de/knowledge-hub/disclosure-guides/tnfd/tnfd-impact-measurement-and-targets/nature-impacts-and-state-of-nature-drivers-condition-extent-and-specie/): Welcher direkte Treiber tritt auf, welches Element der Natur verändert sich, wie bedeutend/unsicher ist die Auswirkung und welche Nachweise oder Maßnahmen sind erforderlich?
- [Die sechs allgemeinen TNFD-Anforderungen: Wesentlichkeit, Umfang, Standort, Integration, Zeithorizonte und Einbindung](https://reporting.academy/de/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/the-six-tnfd-general-requirements-materiality-scope-location-integrati/): Die sechs allgemeinen TNFD-Anforderungen: Wesentlichkeit, Umfang, Standort, Integration, Zeithorizonte und Einbindung
- [ENCORE, IBAT und Aqueduct für TNFD: Was die einzelnen Tools leisten können und was nicht](https://reporting.academy/de/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/encore-ibat-and-aqueduct-for-tnfd-what-each-tool-can-and-cannot-do/): Welche Screening-Perspektive ist geeignet und welche Validierung ist erforderlich?
- [Geodaten für TNFD: Koordinaten, Karten, Datenqualität und Vertraulichkeit](https://reporting.academy/de/knowledge-hub/disclosure-guides/tnfd/tnfd-sensitive-and-priority-locations/geospatial-data-for-tnfd-coordinates-maps-data-quality-and-confidentia/): Kann eine prüfende Person nachvollziehen, woher der Standort stammt, wie er mit Naturdaten verknüpft wurde und warum die öffentliche Karte die gewählte Granularität verwendet?
- [Häufige Fehler bei der TNFD-Berichterstattung: Allgemeines Naturrisiko, fehlende Standorte und schwache DIRO-Logik](https://reporting.academy/de/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/common-tnfd-reporting-mistakes-generic-nature-risk-missing-locations-a/): Welche Schwachstellen sollten vor der Veröffentlichung behoben werden, und wie lässt sich die Korrektur belegen?
- [Indigene Völker, lokale Gemeinschaften und FPIC in der TNFD-Berichterstattung](https://reporting.academy/de/knowledge-hub/disclosure-guides/tnfd/tnfd-sensitive-and-priority-locations/indigenous-peoples-local-communities-and-fpic-in-tnfd-reporting/): Indigene Völker, lokale Gemeinschaften und FPIC in der TNFD-Berichterstattung
- [Klima- und Naturberichterstattung zusammenführen: Wie TCFD, IFRS S2 und TNFD integriert werden](https://reporting.academy/de/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/climate-and-nature-reporting-together-how-to-integrate-tcfd-ifrs-s2-an/): Klima- und Naturberichterstattung zusammenführen: Wie TCFD, IFRS S2 und TNFD integriert werden
- [Natur-Übergangspläne: Was ein glaubwürdiger TNFD-konformer Plan enthalten sollte](https://reporting.academy/de/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/nature-transition-plans-what-a-credible-tnfd-aligned-plan-should-conta/): Natur-Übergangspläne: Was ein glaubwürdiger TNFD-konformer Plan enthalten sollte
- [So erstellen Sie einen TNFD-konformen Bericht: Vollständiger Schritt-für-Schritt-Leitfaden](https://reporting.academy/de/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/how-to-prepare-a-tnfd-aligned-report-complete-step-by-step-guide/): So erstellen Sie einen TNFD-konformen Bericht: Vollständiger Schritt-für-Schritt-Leitfaden
- [Stufenweise Einführung des TNFD: Was im ersten Jahr offengelegt werden sollte und wie die Abdeckung erweitert werden kann](https://reporting.academy/de/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/phased-tnfd-adoption-what-to-disclose-in-year-one-and-how-to-expand-co/): Welche naturbezogenen Themen, Standorte, Angaben und Kennzahlen für das erste Jahr glaubwürdig sind und was in den Fahrplan für die Erweiterung aufgenommen werden muss.
- [TNFD DIRO, Arbeits-Toolkit zu finanziellen Auswirkungen und Offenlegung](https://reporting.academy/de/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-diro-financial-effects-and-disclosure-working-toolkit/): Welche Paketdateien und zugehörigen Leitfäden gehören zu diesem Toolkit?
- [TNFD erklärt: Empfehlungen, LEAP, DIROs und der Einstieg in die naturbezogene Berichterstattung](https://reporting.academy/de/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/tnfd-explained-recommendations-leap-diros-and-how-to-start-nature-rela/): Wie die erste Bewertung und der erste Bericht strukturiert werden können, ohne den Rahmen mit einer Checkliste zu verwechseln oder eine stärkere Übereinstimmung zu behaupten, als die Belege tragen.
- [TNFD Finanzielle Auswirkungen: naturbezogene Abhängigkeiten, Auswirkungen, Umsätze, Kosten, Investitionsausgaben, Vermögenswerte, Verbindlichkeiten, Cashflows, Szenarien und Zugang zu Finanzierung](https://reporting.academy/de/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-financial-effects-nature-dependencies-impacts-revenue-costs-capex/): Welcher operative oder strategische Übertragungskanal könnte sich auf Umsätze, Ausgaben, Investitionsausgaben, Vermögenswerte, Verbindlichkeiten, Cashflows, Versicherungen oder den Zugang zu Kapital und dessen Kosten auswirken?
- [TNFD für Banken: Kreditportfolios, Kreditnehmerstandorte und naturbezogenes Kreditrisiko](https://reporting.academy/de/knowledge-hub/disclosure-guides/tnfd/tnfd-banks-investors-and-insurers/tnfd-for-banks-loan-portfolios-borrower-locations-and-nature-related-c/): Welche Exponierungen erfordern eine eingehendere Analyse von Kreditnehmern und Standorten sowie Kreditmaßnahmen?
- [TNFD für Bergbau, Energie und Schwerindustrie: Standorte, Wasser, Biodiversität und Gemeinschaften](https://reporting.academy/de/knowledge-hub/disclosure-guides/tnfd/tnfd-food-mining-energy-real-estate/tnfd-for-mining-energy-and-heavy-industry-sites-water-biodiversity-and/): Wie sollte die Organisation jeden Standort und jedes Projekt über ihren Einflussbereich, ihr gemeinsames Wassereinzugsgebiet oder ihre gemeinsame Landschaft, ihre Wertschöpfungskette und den vollständigen Lebenszyklus hinweg bewerten?
- [TNFD für Immobilien und Infrastruktur: Standorte, Baumaterialien und Stadtnatur](https://reporting.academy/de/knowledge-hub/disclosure-guides/tnfd/tnfd-food-mining-energy-real-estate/tnfd-for-real-estate-and-infrastructure-sites-construction-materials-a/): Welche Anlagen, Projekte, Materialien und von Mietern kontrollierten Aktivitäten schaffen über den Lebenszyklus wesentliche Abhängigkeiten von der Natur, Auswirkungen, Risiken und Chancen?
- [TNFD für Lebensmittel und Landwirtschaft: Rohstoffe, Wasser, Böden, Bestäubung und Rückverfolgbarkeit](https://reporting.academy/de/knowledge-hub/disclosure-guides/tnfd/tnfd-food-mining-energy-real-estate/tnfd-for-food-and-agriculture-commodities-water-soil-pollination-and-t/): Welche Rohstoffe und Ursprünge schaffen die bedeutendsten Abhängigkeiten, Auswirkungen, Risiken und Chancen in Bezug auf die Natur, und welches Maß an Rückverfolgbarkeit und Einbindung ist angemessen?
- [TNFD für Vermögensverwalter und Vermögenseigentümer: Portfolio-Hotspots, Engagement und Offenlegung](https://reporting.academy/de/knowledge-hub/disclosure-guides/tnfd/tnfd-banks-investors-and-insurers/tnfd-for-asset-managers-and-asset-owners-portfolio-hotspots-engagement/): Wie verändern Hotspots Research, Engagement, Abstimmungen, Allokation, Produkte oder Risikokontrollen?
- [TNFD für Versicherer: Underwriting, Investitionen und naturbezogene Risiken](https://reporting.academy/de/knowledge-hub/disclosure-guides/tnfd/tnfd-banks-investors-and-insurers/tnfd-for-insurers-underwriting-investments-and-nature-related-risk/): Welche versicherten und investierten Aktivitäten, Standorte und Ökosystemabhängigkeiten erzeugen wesentliche DIROs, und wie sollten sie sich auf Risikobereitschaft, Produkte, Preisgestaltung, Kapitalallokation und Berichterstattung auswirken?
- [TNFD globale Kernkennzahlen für die Offenlegung: Land, Wasser, Umweltverschmutzung, Ressourcen und naturbezogene Risiken](https://reporting.academy/de/knowledge-hub/disclosure-guides/tnfd/tnfd-impact-measurement-and-targets/tnfd-core-global-disclosure-metrics-land-water-pollution-resources-and/): TNFD globale Kernkennzahlen für die Offenlegung: Land, Wasser, Umweltverschmutzung, Ressourcen und naturbezogene Risiken
- [TNFD naturbezogene Risiken: Physische, Transitions- und systemische Risiken erklärt](https://reporting.academy/de/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-nature-related-risks-physical-transition-and-systemic-risk-explai/): Welche Art naturbezogenen Risikos besteht, über welchen Pfad, über welchen Zeithorizont und wie sollte sie in das Risikosystem der Organisation einfließen?
- [TNFD sensible Standorte: Schutzgebiete, Integrität von Ökosystemen, Wasserrisiken und Ökosystemleistungen](https://reporting.academy/de/knowledge-hub/disclosure-guides/tnfd/tnfd-sensitive-and-priority-locations/tnfd-sensitive-locations-protected-areas-ecosystem-integrity-water-ris/): Erfüllt dieser Standort eines oder mehrere Kriterien für sensible Standorte, und welche ökologische Maßstabsebene sollte für eine eingehendere Bewertung verwendet werden?
- [TNFD und das ISSB-Naturprojekt: Worauf sich Unternehmen 2026 vorbereiten sollten](https://reporting.academy/de/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/tnfd-and-the-issb-nature-project-what-companies-should-prepare-for-in/): TNFD und das ISSB-Naturprojekt: Worauf sich Unternehmen 2026 vorbereiten sollten
- [TNFD vs ESRS E4: Naturbezogene Finanzangaben und doppelte Wesentlichkeit im Vergleich](https://reporting.academy/de/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-vs-esrs-e4-nature-related-financial-disclosure-and-double-materia/): Was wiederverwendet werden kann, was angepasst werden muss und wie sich eine nicht belegte Gleichsetzung oder Compliance-Aussage vermeiden lässt.
- [TNFD vs GRI 101 Biodiversität: Zentrale Unterschiede und praktische Interoperabilität](https://reporting.academy/de/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/tnfd-vs-gri-101-biodiversity-key-differences-and-practical-interoperab/): TNFD vs GRI 101 Biodiversität: Zentrale Unterschiede und praktische Interoperabilität
- [TNFD vs TCFD: Naturbezogene und klimabezogene Finanzangaben im Vergleich](https://reporting.academy/de/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/tnfd-vs-tcfd-nature-related-and-climate-related-financial-disclosures/): Welche Governance-, Risiko- und Berichterstattungsinfrastruktur wiederverwendet werden kann und welche naturbezogenen Nachweise und Prozesse ergänzt werden müssen.
- [TNFD-Bereitschaft für Assurance: Nachweise, Kontrollen und Greenwashing-Risiken](https://reporting.academy/de/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/tnfd-assurance-readiness-evidence-controls-and-greenwashing-risks/): Was genau wird anhand welcher Kriterien und mit welchen Nachweisen geprüft?
- [TNFD-Berichtscheckliste und kostenloses LEAP-Lieferpaket](https://reporting.academy/de/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/tnfd-reporting-checklist-and-free-leap-deliverables-pack/): Welche Register und Checklisten sollten vor der Erstellung einer ersten TNFD-konformen Offenlegung ausgefüllt werden?
- [TNFD-Bewertung der Wertschöpfungskette: Lieferanten, Rohstoffe, Rückverfolgbarkeit und Datenlücken](https://reporting.academy/de/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/tnfd-value-chain-assessment-suppliers-commodities-traceability-and-dat/): Welche Sektoren, Rohstoffe, Lieferanten, Geografien und nachgelagerten Wirkungspfade erfordern eine vertiefte Bewertung?
- [TNFD-Bewertungsphase: Abhängigkeiten von der Natur und Auswirkungen in Geschäftsrisiken und -chancen überführen](https://reporting.academy/de/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-assess-phase-turning-nature-dependencies-and-impacts-into-busines/): Welche naturbezogenen Risiken und Chancen erfordern Maßnahmen, Eskalation, Finanzanalysen und Offenlegung?
- [TNFD-Daten- und Evidenzqualität: Primär-, Sekundär-, Proxy- und Geoinformationen](https://reporting.academy/de/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/tnfd-data-and-evidence-quality-primary-secondary-proxy-and-geospatial/): Ist die Information für diese Entscheidung geeignet, und wie sollte die Unsicherheit offengelegt werden?
- [TNFD-DIROs erklärt: Abhängigkeiten, Auswirkungen, Risiken und Chancen](https://reporting.academy/de/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-diros-explained-dependencies-impacts-risks-and-opportunities/): Wie DIROs unterschieden und miteinander verknüpft werden können, ohne Doppelzählungen, nicht belegte Kausalität oder allgemeine Formulierungen zu Naturrisiken.
- [TNFD-Governance-Offenlegungen: Überwachung durch das Leitungsorgan, Rollen des Managements und Einbindung von Stakeholdern](https://reporting.academy/de/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/tnfd-governance-disclosures-board-oversight-management-roles-and-stake/): Wer rechenschaftspflichtig ist, welche Informationen jede Governance-Ebene erreichen, welche Entscheidungen betroffen sind, wie die Einbindung von Rechteinhabern und Stakeholdern den Prozess informiert und welche Nachweise die Offenl
- [TNFD-LEAP-Ansatz: Ein Schritt-für-Schritt-Leitfaden zum Abgrenzen, Bewerten, Beurteilen und Vorbereiten](https://reporting.academy/de/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/tnfd-leap-approach-a-step-by-step-guide-to-locate-evaluate-assess-and/): Wie sich LEAP in Projektumfang, Datenanforderungen, Ergebnisse der Phasen, Freigabepunkte und Angaben übersetzen lässt.
- [TNFD-Lieferantenfragebogen: Welche Naturdaten angefordert werden sollten, ohne KMU zu überfordern](https://reporting.academy/de/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/tnfd-supplier-questionnaire-what-nature-data-to-request-without-overbu/): Welche Lieferanten benötigen welche Fragen und Nachweise, in welcher Granularität, für welche Entscheidung und bis wann?
- [TNFD-Locate-Phase: Kartierung von Geschäftsaktivitäten, Wertschöpfungsketten und sensiblen Standorten](https://reporting.academy/de/knowledge-hub/disclosure-guides/tnfd/tnfd-sensitive-and-priority-locations/tnfd-locate-phase-mapping-business-activities-value-chains-and-sensiti/): Wo sollte die Organisation Abhängigkeiten und Auswirkungen im Detail Evaluate?
- [TNFD-Lückenanalyse: Wie die Daten-Governance und Offenlegungsbereitschaft nach LEAP geprüft werden](https://reporting.academy/de/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/tnfd-gap-assessment-how-to-test-leap-data-governance-and-disclosure-re/): Welche Lücken müssen vor der Veröffentlichung behoben werden und welche können transparent auf die Roadmap gesetzt werden.
- [TNFD-Metriken und -Ziele: Globale Kernmetriken, Sektormetriken und zusätzliche Metriken erklärt](https://reporting.academy/de/knowledge-hub/disclosure-guides/tnfd/tnfd-impact-measurement-and-targets/tnfd-metrics-and-targets-core-global-sector-and-additional-metrics-exp/): TNFD-Metriken und -Ziele: Globale Kernmetriken, Sektormetriken und zusätzliche Metriken erklärt
- [TNFD-Minderungshierarchie: Vermeiden, Minimieren, Wiederherstellen und Kompensieren erklärt](https://reporting.academy/de/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-mitigation-hierarchy-avoid-minimise-restore-and-offset-explained/): TNFD-Minderungshierarchie: Vermeiden, Minimieren, Wiederherstellen und Kompensieren erklärt
- [TNFD-Naturbezogene Chancen: Ressourceneffizienz, Produkte und naturbasierte Lösungen](https://reporting.academy/de/knowledge-hub/disclosure-guides/tnfd/tnfd-impact-measurement-and-targets/tnfd-nature-related-opportunities-resource-efficiency-products-and-nat/): Handelt es sich bei der vorgeschlagenen Aktivität um eine glaubwürdige naturbezogene Chance, welche Investitionen und Schutzvorkehrungen sind erforderlich, und was kann öffentlich behauptet werden?
- [TNFD-Naturziele: Ausgangswerte, Standorte, Wertschöpfungsketten und Fortschritt](https://reporting.academy/de/knowledge-hub/disclosure-guides/tnfd/tnfd-impact-measurement-and-targets/tnfd-nature-targets-baselines-locations-value-chains-and-progress/): TNFD-Naturziele: Ausgangswerte, Standorte, Wertschöpfungsketten und Fortschritt
- [TNFD-Phase Evaluate: Umweltgüter, Ökosystemleistungen, Abhängigkeiten und Auswirkungen](https://reporting.academy/de/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-evaluate-phase-environmental-assets-ecosystem-services-dependenci/): Welche Abhängigkeits- und Wirkungspfade bestehen für die Organisation, und bei welchen sind Messungen oder eine Eskalation erforderlich?
- [TNFD-Prioritätsstandorte erklärt: Auswahlkriterien, Granularität und Offenlegung](https://reporting.academy/de/knowledge-hub/disclosure-guides/tnfd/tnfd-sensitive-and-priority-locations/tnfd-priority-locations-explained-selection-criteria-granularity-and-d/): Welche Standorte gelten als Prioritätsstandorte, mit welcher Granularität und was sollte offengelegt werden?
- [TNFD-Register für Standorte, Wertschöpfungskette, Abhängigkeiten, Auswirkungen und Nachweise](https://reporting.academy/de/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/tnfd-location-value-chain-dependency-impact-and-evidence-registers/): Welche Paketdateien und zugehörigen Leitfäden gehören zu diesem Toolkit?
- [TNFD-Risiko- und Auswirkungsmanagement: Prozesse für direkte Geschäftstätigkeiten und Wertschöpfungsketten](https://reporting.academy/de/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-risk-and-impact-management-processes-for-direct-operations-and-va/): TNFD-Risiko- und Auswirkungsmanagement: Prozesse für direkte Geschäftstätigkeiten und Wertschöpfungsketten
- [TNFD-Strategieangaben: DIROs, Geschäftsmodell, Resilienz und prioritäre Standorte](https://reporting.academy/de/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/tnfd-strategy-disclosures-diros-business-model-resilience-and-priority/): Welche wesentlichen DIROs bestehen, wo und über welche Zeithorizonte; wie sie das Geschäftsmodell, die Wertschöpfungskette, die Strategie und die Finanzplanung beeinflussen; wie resilient die Strategie ist; und welche prioritären Standorte
- [TNFD-Szenarioanalyse und Resilienz der Natur: Ein praxisorientierter Ansatz für das erste Jahr](https://reporting.academy/de/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-scenario-analysis-and-nature-resilience-a-practical-first-year-ap/): TNFD-Szenarioanalyse und Resilienz der Natur: Ein praxisorientierter Ansatz für das erste Jahr
- [TNFD-Tools, Daten, Prüfung und Portfolioregister](https://reporting.academy/de/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/tnfd-tools-data-assurance-and-portfolio-registers/): Welche Paketdateien und zugehörigen Leitfäden gehören zu diesem Toolkit?
- [TNFD-Vorbereitungsphase: Maßnahmen, Zielvorgaben, Governance und Offenlegungsbereitschaft](https://reporting.academy/de/knowledge-hub/disclosure-guides/tnfd/tnfd-impact-measurement-and-targets/tnfd-prepare-phase-responses-targets-governance-and-disclosure-readine/): Was wird das Unternehmen tun, messen, genehmigen und offenlegen – und wie wird der Fortschritt in den nächsten LEAP-Zyklus einfließen?
- [TNFD-Wesentlichkeit erklärt: Ansätze der finanziellen Wesentlichkeit, der Auswirkungswesentlichkeit und der doppelten Wesentlichkeit](https://reporting.academy/de/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-materiality-explained-financial-impact-and-double-materiality-app/): TNFD-Wesentlichkeit erklärt: Ansätze der finanziellen Wesentlichkeit, der Auswirkungswesentlichkeit und der doppelten Wesentlichkeit
- [Verlangt TNFD einen Biodiversitäts-Fußabdruck? Metriken, Modelle und Scheingenauigkeit](https://reporting.academy/de/knowledge-hub/disclosure-guides/tnfd/tnfd-impact-measurement-and-targets/does-tnfd-require-a-biodiversity-footprint-metrics-models-and-false-pr/): Verlangt TNFD einen Biodiversitäts-Fußabdruck? Metriken, Modelle und Scheingenauigkeit
- [Was bedeutet TNFD Adopter? Verpflichtung, Berichtszeitpunkt und häufige Missverständnisse](https://reporting.academy/de/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/what-does-tnfd-adopter-mean-commitment-reporting-timing-and-common-mis/): Ob die Organisation bereit ist, sich öffentlich auf ein Berichtsjahr zu verpflichten, und wie die Aussage ohne Übertreibung formuliert werden kann.
- [Anforderungen des UAE-Klimagesetzes an MRV: Messung, Berichterstattung, Verifizierung und Datenaufbewahrung](https://reporting.academy/de/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-law-mrv-requirements-measurement-reporting-verification-an/): Wie sich die rechtliche Pflicht und die aktuellen Anweisungen der Behörden in Daten, Berechnungen, Kontrollen, Einreichung und Aufbewahrung überführen lassen.
- [Bezeichnung nach Artikel 6 erklärt: Wann MRV-Pflichten für eine Quelle entstehen](https://reporting.academy/de/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/article-6-designation-explained-when-uae-mrv-duties-attach-to-a-source/): Ob Nachweise für die Bezeichnung vorhanden sind, welche Einheit sie abdecken und welche Berichtsanforderungen daraus folgen.
- [Briefing für Verwaltungsrat und CFO zum UAE-Klimagesetz: Zehn jetzt zu treffende Entscheidungen](https://reporting.academy/de/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/uae-climate-law-board-and-cfo-briefing-ten-decisions-to-make-now/): Briefing für Verwaltungsrat und CFO zum UAE-Klimagesetz: Zehn jetzt zu treffende Entscheidungen
- [Checkliste zur Einhaltung des Klimagesetzes der VAE und kostenlose MRV-Bereitschaftsvorlage](https://reporting.academy/de/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-law-compliance-checklist-and-free-mrv-readiness-template/): Checkliste zur Einhaltung des Klimagesetzes der VAE und kostenlose MRV-Bereitschaftsvorlage
- [CO2-Gutschriften der VAE: Projektregistrierung, Baselines, Zusätzlichkeit und Verifizierung](https://reporting.academy/de/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/uae-carbon-credits-project-registration-baselines-additionality-and-ve/): Wie sich Projektzulässigkeit, Methodik, Baseline, Zusätzlichkeit, Überwachung, Validierung, Verifizierung, Registergenehmigung, Übertragung, Stilllegung und Aussagen voneinander trennen lassen – und welche Nachweise an jed erforderlich sind
- [Doppelzählung in den Kohlenstoffmärkten der VAE: Ausgabe, Nutzung, Ansprüche und NDC-Bilanzierung](https://reporting.academy/de/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/double-counting-in-uae-carbon-markets-issuance-use-claims-and-ndc-acco/): Doppelzählung in den Kohlenstoffmärkten der VAE: Ausgabe, Nutzung, Ansprüche und NDC-Bilanzierung
- [Emissionsfaktoren für die Klimaberichterstattung in den VAE: lokale Daten, IPCC, DEFRA und Lieferantenfaktoren](https://reporting.academy/de/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/emission-factors-for-uae-climate-reporting-local-data-ipcc-defra-and-s/): Emissionsfaktoren für die Klimaberichterstattung in den VAE: lokale Daten, IPCC, DEFRA und Lieferantenfaktoren
- [Emissionsminderungsplan der VAE: Maßnahmen, KPIs, Nachweise und Aufsicht durch das Board](https://reporting.academy/de/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/uae-emission-reduction-plan-actions-kpis-evidence-and-board-oversight/): Emissionsminderungsplan der VAE: Maßnahmen, KPIs, Nachweise und Aufsicht durch das Board
- [Erster UAE-MRV-Berichtszyklus: Rechtsweg, Abgrenzungen, Anlagen, Methoden, Datenkontrollen, Probeläufe, Verifizierung, Genehmigung durch den Vorstand und Einreichung](https://reporting.academy/de/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/first-uae-mrv-reporting-cycle-legal-route-boundaries-facilities-method/): Erster UAE-MRV-Berichtszyklus: Rechtsweg, Abgrenzungen, Anlagen, Methoden, Datenkontrollen, Probeläufe, Verifizierung, Genehmigung durch den Vorstand und Einreichung
- [Frist des UAE-Klimagesetzes und aktueller Umsetzungsstatus: Was hat sich nach dem 30. Mai 2026 geändert?](https://reporting.academy/de/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/uae-climate-law-deadline-and-current-implementation-status-what-change/): Welches Datum ist rechtlich relevant: Inkrafttreten, Statusanpassung, Bezeichnung, Berichtszeitraum oder Einreichungsfrist.
- [Fünfjährige Datenaufbewahrung nach Artikel 6: Welche Aufzeichnungen sollten Unternehmen aufbewahren?](https://reporting.academy/de/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/five-year-data-retention-under-article-6-what-records-should-companies/): Fünfjährige Datenaufbewahrung nach Artikel 6: Welche Aufzeichnungen sollten Unternehmen aufbewahren?
- [Gap-Analyse zum Klimagesetz der VAE: Anwendbarkeit, MRV, Verifizierung und Bereitschaft zur Emissionsminderung](https://reporting.academy/de/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-law-gap-assessment-applicability-mrv-verification-and-redu/): Gap-Analyse zum Klimagesetz der VAE: Anwendbarkeit, MRV, Verifizierung und Bereitschaft zur Emissionsminderung
- [GHG Protocol vs. ISO 14064 zur Einhaltung des Klimagesetzes der VAE](https://reporting.academy/de/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/ghg-protocol-vs-iso-14064-for-uae-climate-law-compliance/): Welche Methode wird das vorläufige Inventar strukturieren, welche Elemente müssen konfigurierbar bleiben, und welche Nachweise werden für die Prüfung durch Behörde und Verifizierer benötigt.
- [Gibt es einen Emissionsschwellenwert im UAE-Klimagesetz? Article 6 gegenüber dem Registertest von 0.5 Millionen tCO2e](https://reporting.academy/de/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/is-there-a-uae-climate-law-emissions-threshold-article-6-vs-the-0-5-mi/): Gibt es einen Emissionsschwellenwert im UAE-Klimagesetz? Article 6 gegenüber dem Registertest von 0.5 Millionen tCO2e
- [Gilt das UAE-Klimagesetz in Freizonen, im DIFC und im ADGM?](https://reporting.academy/de/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/does-the-uae-climate-law-apply-in-free-zones-difc-and-adgm/): Die ausdrückliche Erstreckung auf Freizonen erläutern, ohne eine pauschale Schlussfolgerung zur Einreichung zu ziehen.
- [Häufige Fehler beim Klimagesetz der VAE: Universelle Einreichung annehmen, Schwellenwerte vermischen und schwaches MRV](https://reporting.academy/de/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/common-uae-climate-law-mistakes-assuming-universal-filing-mixing-thres/): Häufige Fehler beim Klimagesetz der VAE: Universelle Einreichung annehmen, Schwellenwerte vermischen und schwaches MRV
- [Interne Kontrollen für UAE MRV: Vollständigkeit der Quellen, Abstimmungen, Faktoren, Schätzungen, Genehmigungen, Prüfpfade, Cybersicherheit und interne Revision](https://reporting.academy/de/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/internal-controls-for-uae-mrv-source-completeness-reconciliations-fact/): Interne Kontrollen für UAE MRV: Vollständigkeit der Quellen, Abstimmungen, Faktoren, Schätzungen, Genehmigungen, Prüfpfade, Cybersicherheit und interne Revision
- [Klimaanpassungspläne der VAE: Hitze, Wasser, Überschwemmungen, Infrastruktur und Geschäftskontinuität](https://reporting.academy/de/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/uae-climate-adaptation-plans-heat-water-flooding-infrastructure-and-bu/): Klimaanpassungspläne der VAE: Hitze, Wasser, Überschwemmungen, Infrastruktur und Geschäftskontinuität
- [Klimaberichtszeiträume, Plattformen und Einreichungsfristen in den VAE: Was mit den Behörden zu bestätigen ist](https://reporting.academy/de/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-reporting-periods-platforms-and-filing-deadlines-what-to-c/): Klimaberichtszeiträume, Plattformen und Einreichungsfristen in den VAE: Was mit den Behörden zu bestätigen ist
- [Klimagesetz der VAE erklärt: Bundesverordnung mit Gesetzeskraft Nr. 11 von 2024 und was Unternehmen tun sollten](https://reporting.academy/de/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/uae-climate-law-explained-federal-decree-law-no-11-of-2024-and-what-bu/): Ob das Unternehmen eine Quelle ist, ob Nachweise für die Bestimmung nach Artikel 6 vorliegen und welche Anweisungen der Behörden gelten.
- [Klimagesetz der VAE für Banken und professionelle Dienstleistungen: niedrige direkte Emissionen, hohe Berichtserwartungen](https://reporting.academy/de/knowledge-hub/disclosure-guides/uae/uae-sector-inventories/uae-climate-law-for-banks-and-professional-services-low-direct-emissio/): Was den Mindestumfang eines rechtlich vorbereiteten Büroinventars ausmacht und welche zusätzlichen Datenmodule durch eine Behörde, ein Rahmenwerk, eine Wesentlichkeitsbeurteilung oder einen Anfragenden gerechtfertigt sind.
- [Klimagesetz der VAE für Gruppen in mehreren Emiraten: Rechtsträger, Betriebsstätten und zuständige Behörden](https://reporting.academy/de/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/uae-climate-law-for-multi-emirate-groups-entities-facilities-and-compe/): Ob die Berichtseinheit ein Rechtsträger, eine Zweigniederlassung, eine Betriebsstätte, eine bestimmte Quelle, eine Gruppe oder eine andere von der zuständigen Behörde festgelegte Abgrenzung ist.
- [Klimagesetz der VAE für Immobilien und Gastgewerbe: Daten von Vermietern und Mietern, Kühlung und Energie](https://reporting.academy/de/knowledge-hub/disclosure-guides/uae/uae-sector-inventories/uae-climate-law-for-real-estate-and-hospitality-landlord-tenant-data-c/): Welche Gebäudetätigkeiten in das Inventar des Unternehmens oder der Anlage gehören, welche eine Zuordnung erfordern und welche in einem separaten Datensatz für Mieter, Vermieter oder die Wertschöpfungskette erfasst werden.
- [Klimagesetz der VAE für Industrieunternehmen: Prozessemissionen, Genehmigungen und Reduktionspläne](https://reporting.academy/de/knowledge-hub/disclosure-guides/uae/uae-sector-inventories/uae-climate-law-for-industrial-companies-process-emissions-permits-and/): Welche physischen Quellen, Gase, Methoden und Anlageneinheiten in das von der Behörde definierte Inventar gehören und welche Nachweise jedes Ergebnis stützen.
- [Klimagesetz der VAE für Steinbruch- und Baustoffbetriebe: MRV, mobile Quellen und Emissionsminderung](https://reporting.academy/de/knowledge-hub/disclosure-guides/uae/uae-sector-inventories/uae-climate-law-for-quarrying-and-construction-materials-mrv-mobile-so/): Welche Quellen aus Gewinnung, mobilen und stationären Anlagen, von Auftragnehmern, aus eingekaufter Energie, flüchtigen Emissionen und Prozessen zum festgelegten Berichtsperimeter gehören.
- [Klimagesetz der VAE und IFRS S2: Kann ein GHG- und Klimarisikosystem beide unterstützen?](https://reporting.academy/de/knowledge-hub/disclosure-guides/uae/uae-one-dataset-many-outputs/uae-climate-law-and-ifrs-s2-can-one-ghg-and-climate-risk-system-suppor/): Welche Daten und Kontrollen tatsächlich wiederverwendbar sind, welche Abgrenzungen eine Überleitung erfordern und welche ausgabespezifischen Anforderungen separate Berechnungen oder Erläuterungen benötigen.
- [Klimagovernance in den VAE: Verwaltungsrat, CFO, HSE, Rechtsabteilung und die Frage eines Klimaausschusses](https://reporting.academy/de/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/uae-climate-governance-board-cfo-hse-legal-and-the-question-of-a-clima/): Wie Zuständigkeiten für Klimarecht und Entscheidungsbefugnisse verteilt werden und ob ein eigener unternehmensweiter Klimaausschuss verhältnismäßig ist.
- [Klimainspektionen und Justizbeamte in den VAE: So erstellen Sie eine prüfungsbereite Beweisakte](https://reporting.academy/de/knowledge-hub/disclosure-guides/uae/uae-sector-inventories/uae-climate-inspections-and-judicial-officers-how-to-build-an-inspecti/): Klimainspektionen und Justizbeamte in den VAE: So erstellen Sie eine prüfungsbereite Beweisakte
- [Klimaneutralitätspfad der VAE und Unternehmensziele: Wie eine Abstimmung ohne überzogene Aussagen gelingt](https://reporting.academy/de/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/uae-climate-neutrality-pathway-and-corporate-targets-how-to-align-with/): Klimaneutralitätspfad der VAE und Unternehmensziele: Wie eine Abstimmung ohne überzogene Aussagen gelingt
- [Klimarisikobewertung in den VAE: Wie sich physische Risiken mit Vermögenswerten, Lieferketten und Finanzen verknüpfen lassen](https://reporting.academy/de/knowledge-hub/disclosure-guides/uae/uae-sector-inventories/uae-climate-risk-assessment-how-to-connect-physical-risk-to-assets-sup/): Klimarisikobewertung in den VAE: Wie sich physische Risiken mit Vermögenswerten, Lieferketten und Finanzen verknüpfen lassen
- [Kontroll- und Nachweispaket zur Klimagesetzgebung der VAE für MRV](https://reporting.academy/de/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-law-mrv-control-and-evidence-pack/): Welche Paketdateien und zugehörigen Leitfäden gehören zu diesem Toolkit?
- [Mindestanforderungen an Klimaberichterstattungssoftware für eine MRV-Plattform in den VAE](https://reporting.academy/de/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-reporting-software-minimum-requirements-for-an-mrv-platfor/): Mindestanforderungen an Klimaberichterstattungssoftware für eine MRV-Plattform in den VAE
- [MOCCAE versus zuständige Behörden: Wer legt die Anforderungen an die Klimaberichterstattung der VAE fest und setzt sie durch?](https://reporting.academy/de/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/moccae-vs-competent-authorities-who-sets-and-enforces-uae-climate-repo/): MOCCAE versus zuständige Behörden: Wer legt die Anforderungen an die Klimaberichterstattung der VAE fest und setzt sie durch?
- [Nationales Register der VAE für CO2-Gutschriften: Wer muss sich registrieren und was wird erfasst?](https://reporting.academy/de/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/uae-national-register-for-carbon-credits-who-must-register-and-what-it/): Ob ein Unternehmen der verpflichtenden Registrierung unterliegt, freiwillig teilnehmen darf oder als Handelsplattform tätig ist und welche Aufzeichnungen und Genehmigungen getrennt sind.
- [Quellenregister zum UAE-Klimarecht: Verfolgung föderaler, emiratsbezogener und Freizonen-Anforderungen](https://reporting.academy/de/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/uae-climate-law-source-register-how-to-track-federal-emirate-and-free/): Wie ein einziges kontrolliertes Register erstellt wird, das Rechtsquellen mit operativen Anforderungen, Verantwortlichen, Fristen, Nachweisen und Aktualisierungsauslösern verknüpft.
- [Sanktionen nach dem UAE-Klimagesetz: Geldbußen nach Artikel 6, Wiederholungsverstöße und Compliance-Nachweise](https://reporting.academy/de/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/uae-climate-law-penalties-article-6-fines-repeat-violations-and-eviden/): Sanktionen nach dem UAE-Klimagesetz: Geldbußen nach Artikel 6, Wiederholungsverstöße und Compliance-Nachweise
- [Schätzungen und Datenqualität gemäß dem UAE-Klimagesetz: Was ist vertretbar?](https://reporting.academy/de/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/estimates-and-data-quality-under-the-uae-climate-law-what-is-defensibl/): Schätzungen und Datenqualität gemäß dem UAE-Klimagesetz: Was ist vertretbar?
- [Scope-1-Emissionen nach dem Klimagesetz der VAE: Brennstoffe, Fuhrpark, Prozesse und Kältemittel](https://reporting.academy/de/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-law-scope-1-emissions-fuel-fleet-processes-and-refrigerant/): Ermitteln Sie alle direkten Emissionsquellen innerhalb der genehmigten Abgrenzung und wählen Sie für jede Quelle einen nachvollziehbaren Berechnungs- oder Messweg aus.
- [So bereiten Sie sich auf die Einhaltung des Klimagesetzes der VAE vor: Schritt-für-Schritt-MRV-Fahrplan](https://reporting.academy/de/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/how-to-prepare-for-uae-climate-law-compliance-step-by-step-mrv-roadmap/): Erläutern Sie, warum ein von der Regulierungsbehörde kontrollierter Nachweis zur Anwendbarkeit und Zuständigkeit vor der Berechnung erforderlich ist.
- [Toolkit zur Bereitschaft auf das Klimagesetz der VAE und zu MRV-Kontrollen](https://reporting.academy/de/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-law-readiness-and-mrv-control-toolkit/): Welche Paketdateien und zugehörigen Leitfäden gehören zu diesem Toolkit?
- [UAE-Klimagesetz für ausländische Niederlassungen und multinationale Konzerne](https://reporting.academy/de/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/uae-climate-law-for-foreign-branches-and-multinational-groups/): Welche UAE-Einheit oder -Quelle eingestuft ist und ob das Inventar der ausländischen Muttergesellschaft wiederverwendet werden kann, ohne das erforderliche lokale Ergebnis zu ändern.
- [UAE-Klimagesetz für Logistik und Transport: Fuhrparks, Lagerhäuser und Auftragnehmerdaten](https://reporting.academy/de/knowledge-hub/disclosure-guides/uae/uae-sector-inventories/uae-climate-law-for-logistics-and-transport-fleets-warehouses-and-cont/): Welche Fahrzeuge, Ausrüstung, Lagerhäuser, Kühlsysteme und Tätigkeiten von Auftragnehmern in die von der Behörde definierte Quelle gehören und welche einer separaten Prüfung der Wertschöpfungskette unterliegen.
- [UAE-Klimagesetz Scope-2-Emissionen: Strom, Kühlung, Verträge für erneuerbare Energien und I-RECs](https://reporting.academy/de/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-law-scope-2-emissions-electricity-cooling-renewable-contra/): Bestimmen Sie die von der Behörde vorgeschriebene Behandlung eingekaufter Energie und unabhängig davon, ob eine standortbasierte und marktbasierte Betrachtung nach dem GHG Protocol erforderlich ist.
- [UAE-Klimagesetz und Artikel 6 des Pariser Übereinkommens: Was Unternehmen wissen müssen](https://reporting.academy/de/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/uae-climate-law-and-paris-agreement-article-6-what-companies-need-to-k/): UAE-Klimagesetz und Artikel 6 des Pariser Übereinkommens: Was Unternehmen wissen müssen
- [UAE-Klimagesetz, ESRS, GRI und CDP: Daten wiederverwenden, ohne Gleichwertigkeit anzunehmen](https://reporting.academy/de/knowledge-hub/disclosure-guides/uae/uae-one-dataset-many-outputs/uae-climate-law-esrs-gri-and-cdp-reusing-data-without-assuming-equival/): Welche Felder direkt wiederverwendet werden können, welche eine Transformation oder Aggregation erfordern und welche als rahmenspezifische Lücken bestehen bleiben.
- [UAE-Klimagesetz: Organisationsgrenze – operative Kontrolle, finanzielle Kontrolle oder Beteiligungsquote?](https://reporting.academy/de/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/uae-climate-law-organisational-boundary-operational-control-financial/): Bestimmen Sie den von der Behörde geforderten Berichtsperimeter und dokumentieren Sie, wie operative Kontrolle, finanzielle Kontrolle oder Beteiligungsquote angewendet oder abgestimmt wird.
- [UAE-Kohlenstoffregister: Schwellenwert von 0.5 Millionen tCO2e – Rechtsträger, Anlage oder Gruppe?](https://reporting.academy/de/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/uae-carbon-registry-0-5-million-tco2e-threshold-entity-facility-or-gro/): Welcher Emissionsperimeter ist mit dem Schwellenwert zu vergleichen, welche alternativen Ansichten sollten erstellt werden und welche Fragen erfordern eine schriftliche Bestätigung durch eine Behörde oder eine rechtliche Bestätigung in den UAE?
- [Verifizierung nach dem Klimagesetz der VAE: Umfang, Unabhängigkeit und Assurance-Bereitschaft](https://reporting.academy/de/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-law-verification-scope-independence-and-assurance-readines/): Verifizierung nach dem Klimagesetz der VAE: Umfang, Unabhängigkeit und Assurance-Bereitschaft
- [Verlangt das Klimagesetz der VAE Scope-3-Emissionen?](https://reporting.academy/de/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/does-the-uae-climate-law-require-scope-3-emissions/): Ermitteln Sie die genaue Rechts- oder Behördenquelle für jede Scope-3-Anforderung und erstellen Sie eine kontrollierte Bereitschaftsprüfung, ohne eine Verpflichtung zu erfinden.
- [Wer fällt unter das Klimagesetz der VAE? Verständnis von „Sources“ und der Anwendbarkeit auf Unternehmen](https://reporting.academy/de/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/who-is-covered-by-the-uae-climate-law-understanding-sources-and-corpor/): Welche juristische Person oder operative Einheit die Source ist und ob der Berichtspunkt die Einheit, die Anlage, der Betreiber oder eine andere von der Behörde festgelegte Einheit ist.
- [Wie man ein THG-Inventar nach dem Klimagesetz der VAE erstellt: Quellen, Grenzen und Nachweise](https://reporting.academy/de/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/how-to-build-a-uae-climate-law-ghg-inventory-sources-boundaries-and-ev/): Legen Sie den regulierten Perimeter fest und erstellen Sie eine Berechnungs- und Nachweisstruktur, die aktualisiert werden kann, sobald die Anweisungen der Behörden spezifischer werden.
- [Wie Sie einen GHG-Prüfer in den VAE auswählen: Akkreditierung, Kompetenz und Interessenkonflikte](https://reporting.academy/de/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/how-to-choose-a-uae-ghg-verifier-accreditation-competence-and-conflict/): Wie Sie einen GHG-Prüfer in den VAE auswählen: Akkreditierung, Kompetenz und Interessenkonflikte
- [Aktuelle und erwartete finanzielle Auswirkungen nach UK SRS S1: Leitfaden für Finanzteams](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-metrics-and-financial-effects/current-and-anticipated-financial-effects-under-uk-srs-s1-a-guide-for/): Welche finanzielle Auswirkung ist in welchem Umfang quantifizierbar, über welchen Zeithorizont und mit welchen Annahmen, Kontrollen und verknüpften Angaben vertretbar.
- [Arbeitspaket für den ersten Berichtszyklus nach UK SRS S1](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-first-cycle-working-toolkit/): Welche Paketdateien und zugehörigen Leitfäden gehören zu diesem Toolkit?
- [Auswahl branchenbezogener Kennzahlen nach UK SRS S1 ohne verpflichtende Verwendung von SASB](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-voluntary-use-and-mandatory-route/how-to-select-industry-based-metrics-under-uk-srs-s1-without-mandatory/): Wie branchenbezogene Kennzahlen nach UK SRS S1 ohne verpflichtende Verwendung von SASB ausgewählt werden
- [Die vier Säulen des UK SRS S1: Governance, Strategie, Risikomanagement, Kennzahlen und Ziele](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-materiality-and-boundary/the-four-pillars-of-uk-srs-s1-governance-strategy-risk-management-metr/): Wie jedes wesentliche Thema über vier Säulen hinweg verfolgt und mit der Finanzberichterstattung verknüpft wird.
- [Digitale Berichterstattung nach UK SRS S1: Taxonomie, Tagging und künftige Einreichungsanforderungen](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-voluntary-use-and-mandatory-route/uk-srs-s1-digital-reporting-taxonomy-tagging-and-future-filing-require/): Digitale Berichterstattung nach UK SRS S1: Taxonomie, Tagging und künftige Einreichungsanforderungen
- [Erster Berichtszyklus nach UK SRS S1: Berichtsgrundlage, Governance, Wesentlichkeit, Branchenkennzahlen, Daten, finanzielle Auswirkungen, Kontrollen, Assurance und Genehmigung durch den Verwaltungsrat](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-materiality-and-boundary/first-uk-srs-s1-reporting-cycle-reporting-basis-governance-materiality/): Wie sind technische Arbeiten sowie Daten-, Finanz-, Governance- und Veröffentlichungsarbeiten so zu ordnen, dass die abschließende Aussage belegbar ist?
- [FCA-Vorschläge zu UK SRS: Was UK SRS S1 für börsennotierte Unternehmen ab 2027 bedeuten könnte](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-voluntary-use-and-mandatory-route/fca-uk-srs-proposals-what-uk-srs-s1-could-mean-for-listed-companies-fr/): ob Ihre Notierungskategorie ab 2027 in das von der FCA vorgeschlagene UK-SRS-Regime fallen würde und was vor der endgültigen Policy Statement aufgebaut werden sollte
- [Humankapital gemäß UK SRS S1: Risiken, Kompetenzen, Sicherheit und Bindung der Belegschaft](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-materiality-and-boundary/human-capital-under-uk-srs-s1-workforce-risks-skills-safety-and-retent/): Welche Risiken und Chancen der Belegschaft sowie welche unterstützenden Informationen für die primären Nutzer wesentlich sind.
- [Häufige Fehler bei UK SRS S1: Übernahme von IFRS-Formulierungen, falsche Anwendung von Erleichterungen und Missachtung des britischen Berichtsrechts](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-strategic-report-and-nfsis/common-uk-srs-s1-mistakes-copying-ifrs-wording-misusing-reliefs-and-ig/): Welcher Umsetzungsfehler könnte den Bericht, die Aussage oder die Freigabe des Geschäftsberichts gefährden?
- [Interne Kontrollen für Angaben nach UK SRS S1: ein praktischer Rahmen](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/internal-controls-over-uk-srs-s1-disclosures-a-practical-framework/): Wie lassen sich angemessene interne Kontrollen für Angaben nach UK SRS S1 gestalten, ohne eine separate Nachhaltigkeitsbürokratie aufzubauen?
- [Ist UK SRS S1 verpflichtend? Der freiwillige Standard und künftige britische Berichtswege](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-voluntary-use-and-mandatory-route/is-uk-srs-s1-mandatory-the-voluntary-standard-and-future-uk-reporting/): Ist UK SRS S1 verpflichtend? Der freiwillige Standard und künftige britische Berichtswege
- [Kann bei Nutzung der ausschliesslichen Klimaerleichterung die Konformität mit UK SRS S1 erklärt werden?](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-claims-and-climate-only-relief/can-you-claim-uk-srs-s1-compliance-while-using-climate-only-relief/): Welche öffentliche Aussage belegbar ist und wie Aussagen zu UK SRS S1, UK SRS S2 und IFRS voneinander zu trennen sind.
- [Kann ein Datensatz UK SRS S1, IFRS S1, ESRS und GRI unterstützen?](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-strategic-report-and-nfsis/can-one-dataset-support-uk-srs-s1-ifrs-s1-esrs-and-gri/): Welche Informationen gemeinsame Quelldaten sind und welches Element rahmenwerkspezifisch ist.
- [Kann ein Unternehmen sowohl die Konformität mit UK SRS S1 als auch mit IFRS S1 geltend machen?](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-strategic-report-and-nfsis/can-a-company-claim-both-uk-srs-s1-and-ifrs-s1-compliance/): Ob das Berichtspaket jede Anforderung beider Grundlagen erfüllt.
- [Klimaausschließliche Erleichterung nach UK SRS S1: Funktionsweise und Nutzungsdauer für freiwillig Berichtende](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-claims-and-climate-only-relief/uk-srs-s1-climate-only-relief-how-it-works-and-how-long-voluntary-repo/): Ob Absatz E3 verfügbar ist, was er ändert, was anzugeben ist und wie der Umfang über das Klima hinaus erweitert werden kann.
- [Kostenlose Vorlage für ein UK SRS S1-Wesentlichkeits- und Risiko-Chancen-Register](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-materiality-and-boundary/free-uk-srs-s1-materiality-and-risk-opportunity-register-template/): Welche nachhaltigkeitsbezogenen Risiken und Chancen sind wesentlich, und welche Offenlegungsarbeiten lösen sie aus?
- [Nachhaltigkeitsbezogene Risiken und Chancen nach UK SRS S1 identifizieren](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-materiality-and-boundary/how-to-identify-sustainability-related-risks-and-opportunities-under-u/): Wie ein vollständiges, kontrolliertes Register erstellt wird, das Nachhaltigkeitsthemen mit den Aussichten des Unternehmens verbindet.
- [Naturbezogene Risiken gemäß UK SRS S1: Nutzung der TNFD- und der sich entwickelnden ISSB-Leitlinien](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-materiality-and-boundary/nature-related-risks-under-uk-srs-s1-using-tnfd-and-emerging-issb-guid/): Welche naturbezogenen Informationen für die primären Nutzer wesentlich sind, weil sie die Aussichten beeinflussen.
- [Praktische Vorlagen zu UK SRS S1](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-practical-templates/): Welche Paketdateien und zugehörigen Leitfäden gehören zu diesem Toolkit?
- [So erstellen Sie einen Bericht nach UK SRS S1: vollständige Schritt-für-Schritt-Anleitung](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/how-to-prepare-a-uk-srs-s1-report-complete-step-by-step-guide/): Wie der erste Berichtszyklus organisiert und genügend Nachweise zur Unterstützung des endgültigen Berichts und der darin enthaltenen Aussage aufbewahrt werden.
- [UK SRS S1 Angaben zum Risikomanagement: Wie Nachhaltigkeit in ERM integriert wird](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-materiality-and-boundary/uk-srs-s1-risk-management-disclosures-how-to-integrate-sustainability/): Ob die Angabe Eingaben, Bewertung, Priorisierung, Überwachung, Chancen, Änderungen und eine echte Integration in das ERM erläutert.
- [UK SRS S1 Berichtseinheit und Abgrenzung: Finanzberichte, Wertschöpfungskette und Gruppenänderungen](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-materiality-and-boundary/uk-srs-s1-reporting-entity-and-boundary-financial-statements-value-cha/): Welche rechtlichen Einheiten und Beziehungen innerhalb der Berichtseinheit liegen, welche außerhalb der Konsolidierung, aber innerhalb der Risikopositionen-/Chancenbeurteilung liegen, und wie jede Messabgrenzung erläutert und recon
- [UK SRS S1 Compliance-Checkliste und kostenlose Offenlegungsmatrix](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-compliance-checklist-and-free-disclosure-matrix/): Kann jede Angabe auf eine Anforderung, eine Nachweisquelle, einen Verantwortlichen und einen Freigabepunkt zurückverfolgt werden?
- [UK SRS S1 erklärt: Was der Standard verlangt, wer ihn nutzen kann und wie Sie beginnen](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-explained-what-it-requires-who-can-use-it-and-how-to-start/): UK SRS S1 erklärt: Was der Standard verlangt, wer ihn nutzen kann und wie Sie beginnen
- [UK SRS S1 für CFOs: Nachhaltigkeitsrisiken mit Budgets, Finanzen und Geschäftsbericht verknüpfen](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-metrics-and-financial-effects/uk-srs-s1-for-cfos-linking-sustainability-risks-to-budgets-finance-and/): Wie lassen sich wesentliche Nachhaltigkeitsthemen in Finanznachweise und Angaben im Geschäftsbericht überführen, ohne Scheingenauigkeit zu erzeugen?
- [UK SRS S1 für Company Secretaries und Rechtsteams: Governance, Platzierung im Bericht und Aussagen](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-for-company-secretaries-and-legal-teams-governance-report-pl/): Wo die Angaben stehen, wie Governance und Querverweise belegt werden und was das Unternehmen öffentlich über Compliance, Übereinstimmung und Assurance sagen darf.
- [UK SRS S1 für den Verwaltungsrat: zehn Fragen vor der Genehmigung](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-board-briefing-ten-questions-directors-should-ask-before-app/): Ob dem Verwaltungsrat genügend Nachweise vorliegen, um Bericht, Querverweise und öffentliche Aussage zu genehmigen.
- [UK SRS S1 für private und nicht börsennotierte Unternehmen: Warum die freiwillige Anwendung dennoch relevant sein kann](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-voluntary-use-and-mandatory-route/uk-srs-s1-for-private-and-unlisted-companies-why-voluntary-use-may-sti/): ob die freiwillige Anwendung von UK SRS S1 für ein nicht börsennotiertes Unternehmen ihren Aufwand rechtfertigt und ob der Standard vollständig, teilweise oder als kontrollierte Ergänzung angewendet werden sollte
- [UK SRS S1 Governance-Angaben: Überwachung durch das Leitungsorgan, Rollen des Managements und Nachweise](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-governance-disclosures-board-oversight-management-roles-and/): Ob der Bericht den tatsächlichen Überwachungs- und Managementmechanismus erläutert, statt lediglich einen Ausschuss oder eine Richtlinie zu benennen.
- [UK SRS S1 Kennzahlen und Ziele: Brancheninformationen, unternehmensspezifische KPIs und Fortschritt](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-metrics-and-financial-effects/uk-srs-s1-metrics-and-targets-industry-information-entity-specific-kpi/): Welche Kennzahlen relevant und wesentlich sind, wie unternehmensspezifische Messgrößen dokumentiert werden und wie Fortschritte bei der Zielerreichung berichtet werden, ohne Methoden, Schätzungen oder verfehlte Meilensteine zu verbergen.
- [UK SRS S1 Primärnutzer und „Prospects“: Welche Informationen sind entscheidungsnützlich?](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-primary-users-and-prospects-what-information-is-decision-use/): Ob Informationen die Entscheidungen über die Bereitstellung von Ressourcen aufgrund einer vernünftigerweise möglichen Auswirkung auf die Aussichten beeinflussen könnten.
- [UK SRS S1 Quellen für Leitlinien: SASB, CDSB, GRI, ESRS, TNFD und Branchenpraxis](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-strategic-report-and-nfsis/uk-srs-s1-sources-of-guidance-sasb-cdsb-gri-esrs-tnfd-and-industry-pra/): UK SRS S1 Quellen für Leitlinien: SASB, CDSB, GRI, ESRS, TNFD und Branchenpraxis
- [UK SRS S1 SASB-Optionalität: Was „Kann sich beziehen auf und berücksichtigen“ in der Praxis bedeutet](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-metrics-and-financial-effects/uk-srs-s1-sasb-optionality-what-may-refer-to-and-consider-means-in-pra/): Ob SASB, eine andere anerkannte Quelle, die Praxis von Vergleichsunternehmen oder eine unternehmensentwickelte Kennzahl relevante und glaubwürdig darstellende Informationen für die Branchen und wesentlichen Sachverhalte des Unternehmens liefert.
- [UK SRS S1 Strategieangaben: Geschäftsmodell, Wertschöpfungskette, Zielkonflikte und Ressourcenallokation](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-strategy-disclosures-business-model-value-chain-trade-offs-a/): Wie Auswirkungen auf das Geschäftsmodell und die Wertschöpfungskette, Entscheidungen, Ressourcen, finanzielle Folgen und Resilienz erläutert werden.
- [UK SRS S1 und Anti-Greenwashing: Nachhaltigkeitsaussagen kontrollieren](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-claims-and-climate-only-relief/uk-srs-s1-and-anti-greenwashing-how-to-control-sustainability-claims/): Wie lassen sich Aussagen nach UK SRS S1 zu Leistung, Fortschritt, Zielen, Chancen, Widerstandsfähigkeit und finanziellen Auswirkungen belegen und genehmigen?
- [UK SRS S1 und das NFSIS: Was kann kombiniert werden und was bleibt getrennt?](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-strategic-report-and-nfsis/uk-srs-s1-and-the-nfsis-what-can-be-combined-and-what-remains-separate/): welche Inhalte des NFSIS und des UK SRS auf einer gemeinsamen Nachweisbasis beruhen können und welche Entscheidungen zum Anwendungsbereich, zur Wesentlichkeit und zu öffentlichen Aussagen getrennt bleiben müssen
- [UK SRS S1 und der Companies Act: Wie künftige Anforderungen zusammenspielen könnten](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-voluntary-use-and-mandatory-route/uk-srs-s1-and-the-companies-act-how-future-requirements-may-fit-togeth/): wie viel Kapazität für UK SRS jetzt aufgebaut werden sollte, angesichts eines Wegs über den Companies Act, der noch kein geltendes Recht ist, und welche Gesetzeslücken vor einer Festlegung beobachtet werden sollten
- [UK SRS S1 und der Strategische Bericht: Wie Nachhaltigkeits- und Finanznarrativ integriert werden](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-strategic-report-and-nfsis/uk-srs-s1-and-the-strategic-report-how-to-integrate-sustainability-and/): welche UK-SRS-Inhalte der Strategische Bericht aufnehmen kann und wann ein präziser Querverweis sicherer ist, als dasselbe Narrativ an zwei Stellen erneut darzustellen
- [UK SRS S1 und ESRS im Vergleich: Investorenwesentlichkeit, doppelte Wesentlichkeit und UK-EU-Berichterstattung](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-strategic-report-and-nfsis/uk-srs-s1-vs-esrs-investor-materiality-double-materiality-and-uk-eu-re/): Welche Berichtsarbeiten können UK SRS S1 und ESRS gemeinsam nutzen, und welche Entscheidungen zu Wesentlichkeit, Angaben und Prüfung müssen getrennt bleiben?
- [UK SRS S1 unternehmensspezifische Angaben: Was zu tun ist, wenn kein eigener Standard existiert](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-company-specific-disclosures-what-to-do-when-no-dedicated-st/): UK SRS S1 unternehmensspezifische Angaben: Was zu tun ist, wenn kein eigener Standard existiert
- [UK SRS S1 Vergleichsinformationen, Schätzungen und Fehler: Leitfaden für die Berichterstattung im ersten Jahr](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-comparatives-estimates-and-errors-first-year-reporting-guide/): UK SRS S1 Vergleichsinformationen, Schätzungen und Fehler: Leitfaden für die Berichterstattung im ersten Jahr
- [UK SRS S1 Veröffentlichungszeitpunkt und Berichtsort: Warum die IFRS-Erleichterung für eine verzögerte Veröffentlichung gestrichen wurde](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-publication-timing-and-report-location-why-the-ifrs-delayed/): Wo der vollständige Angabensatz enthalten sein wird, wie er gleichzeitig mit dem Jahresabschluss veröffentlicht wird und ob ein Querverweis oder ein separates Dokument die Bedingungen von UK SRS S1 erfüllt.
- [UK SRS S1 vs IFRS S1: Die britischen Änderungen, die die Umsetzung verändern](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-strategic-report-and-nfsis/uk-srs-s1-vs-ifrs-s1-the-uk-amendments-that-change-implementation/): UK SRS S1 vs IFRS S1: Die britischen Änderungen, die die Umsetzung verändern
- [UK SRS S1 vs UK SRS S2: Wie allgemeine und klimabezogene Anforderungen zusammenwirken](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-vs-uk-srs-s2-how-general-and-climate-requirements-work-toget/): UK SRS S1 vs UK SRS S2: Wie allgemeine und klimabezogene Anforderungen zusammenwirken
- [UK SRS S1 vs. GRI: Anlegerorientierte und wirkungsbezogene Berichterstattung im Vergleich](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-vs-gri-investor-focused-and-impact-reporting-compared/): Ob ein Sachverhalt unter der Anlegerperspektive, der Wirkungsperspektive oder unter beiden berichtet wird.
- [UK SRS S1-Berichtsvorlage: Struktur, Erstellungsgrundlage und Angabefragen](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-report-template-structure-basis-of-preparation-and-disclosur/): Wie die Angabe zu strukturieren ist, damit Leser ihre Grundlage, wesentlichen Schlussfolgerungen, finanziellen Verknüpfungen und Aussage verstehen.
- [UK SRS S1-Konformitätserklärung: Genaue Entscheidungen hinter einer ausdrücklichen und uneingeschränkten Erklärung](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-claims-and-climate-only-relief/uk-srs-s1-compliance-statement-exact-decisions-behind-an-explicit-and/): Kann der Bericht eine ausdrückliche und uneingeschränkte Erklärung der Konformität mit UK SRS S1 enthalten?
- [UK SRS S1-Lückenanalyse: So testen Sie die Bereitschaft für freiwillige oder FCA-Berichterstattung](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-voluntary-use-and-mandatory-route/uk-srs-s1-gap-assessment-how-to-test-readiness-for-voluntary-or-fca-re/): Ist die Organisation für die Berichterstattung nach UK SRS S1 bereit, teilweise bereit oder befindet sie sich noch in der Entwicklung?
- [Verhältnismäßigkeit nach UK SRS S1: „Unvertretbare Kosten oder unvertretbarer Aufwand“ und angemessene Ansätze](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-proportionality-undue-cost-or-effort-and-commensurate-approa/): Verhältnismäßigkeit nach UK SRS S1: „Unvertretbare Kosten oder unvertretbarer Aufwand“ und angemessene Ansätze
- [Vorbereitung auf eine Prüfung von UK SRS S1: Nachweise, Kontrollen und das entstehende britische Aufsichtsregime](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-assurance-readiness-evidence-controls-and-the-emerging-uk-ov/): Welche Nachweise, Kontrollen und Governance-Regelungen erforderlich sind, um Angaben nach UK SRS S1 auf eine Prüfung oder andere externe Überprüfung vorzubereiten.
- [Wesentlichkeitsbeurteilung nach UK SRS S1: investororientierte Berichterstattung für britische Unternehmen](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-materiality-and-boundary/uk-srs-s1-materiality-assessment-investor-focused-reporting-for-uk-com/): Wie lässt sich entscheiden, welche Informationen über ein identifiziertes nachhaltigkeitsbezogenes Risiko oder eine Chance im Bericht erscheinen müssen?
- [Zeitplan für UK SRS S1: Veröffentlichung 2026, vorgeschlagene Regeln für 2027 und was Unternehmen jetzt tun sollten](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-voluntary-use-and-mandatory-route/uk-srs-s1-timeline-2026-publication-proposed-2027-rules-and-what-compa/): Zeitplan für UK SRS S1: Veröffentlichung 2026, vorgeschlagene Regeln für 2027 und was Unternehmen jetzt tun sollten
- [Aktuelle und erwartete finanzielle Auswirkungen nach UK SRS S2: Ein Leitfaden für Finanzteams](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/current-and-anticipated-financial-effects-under-uk-srs-s2-a-guide-for/): Welche aktuellen und erwarteten Auswirkungen belastbar sind, auf welchem Quantifizierungsniveau, über welche Zeithorizonte und mit welchen Annahmen, Bandbreiten, Kontrollen und Verknüpfungen zum Abschluss.
- [Berichtsvorlage für UK SRS S2: Vier Säulen, Treibhausgasemissionen, finanzielle Auswirkungen und Erleichterungen](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-report-template-four-pillars-ghg-financial-effects-and-relie/): Welche Abschnitte und Tabellen der Bericht benötigt, wie sie miteinander zu verknüpfen sind und wie Querverweise genutzt werden können, ohne Informationen zu verschleiern oder die Kontrolle zu verlieren.
- [Beurteilung der Klima-Wesentlichkeit nach UK SRS S2: Welche Informationen könnten die Aussichten beeinflussen?](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/uk-srs-s2-climate-materiality-assessment-what-information-could-affect/): Welche Klimathemen und welche Informationen darüber die Entscheidungen primärer Nutzer zur Ressourcenallokation beeinflussen könnten.
- [Die vier Säulen von UK SRS S2: Governance, Strategie, Risikomanagement, Kennzahlen und Ziele](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/the-four-pillars-of-uk-srs-s2-governance-strategy-risk-management-metr/): Wie Verantwortung zugewiesen wird und Angaben über alle vier Säulen hinweg zusammenhängend, konsistent und evidenzbasiert gestaltet werden.
- [Erleichterung für Scope 3 nach UK SRS S2: Wie die unbefristete freiwillige Anwendung funktioniert und was offenzulegen ist](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-scope-3-relief-how-indefinite-voluntary-use-works-and-what-m/): Ob C4 genutzt wird, was offenzulegen ist, welche Informationen weiterentwickelt werden sollen und wie sich das Unternehmen auf künftige verpflichtende Regeln vorbereitet.
- [Erster Berichtszyklus nach UK SRS S2: Ein 12-Monats-Umsetzungsplan](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-cycle-controls-and-assurance/first-uk-srs-s2-reporting-cycle-a-12-month-implementation-plan/): Was in jedem Monat geschehen muss, welche Arbeitsabläufe voneinander abhängen und welcher Nachweis- und Genehmigungsmeilenstein den tatsächlichen Abschluss kennzeichnet.
- [Häufige Fehler bei UK SRS S2: Übernahme von IFRS-Erleichterungen, falsche Angaben zu Scope 3 und Nichtbeachtung von Überschneidungen im Vereinigten Königreich](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/common-uk-srs-s2-mistakes-copying-ifrs-reliefs-misstating-scope-3-and/): Handelt es sich um eine falsche Quelle, eine falsche Schlussfolgerung zur Anwendbarkeit, fehlende Nachweise, eine unvollständige Offenlegung einer Bestimmung oder eine nicht belegte öffentliche Aussage?
- [Interne Kontrollen für UK SRS S2-Klimaberichterstattung, Datenmodelle und Freigabe](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-cycle-controls-and-assurance/internal-controls-over-uk-srs-s2-climate-disclosures-data-models-and-s/): Welche Kontrolle die konkrete fehlerhafte Angabe verhindert oder erkennt, wer sie ausführt und welche Nachweise verbleiben.
- [Ist UK SRS S2 verpflichtend? Freiwillige Anwendung, FCA-Vorschläge und der Zeitplan für 2027](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/is-uk-srs-s2-mandatory-voluntary-use-fca-proposals-and-the-2027-timeli/): Ist UK SRS S2 verpflichtend? Freiwillige Anwendung, FCA-Vorschläge und der Zeitplan für 2027
- [Klima-Governance-Angaben nach UK SRS S2: Aufsicht, Kompetenzen und Kontrollen des Verwaltungsorgans](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/uk-srs-s2-climate-governance-disclosures-board-oversight-skills-and-co/): Ob die Darstellung der Klima-Governance durch klare Verantwortlichkeiten, kompetente Aufsicht, Entscheidungsnachweise und funktionierende Kontrollen gestützt wird.
- [Klimaregeln der FCA zu UK SRS: Vorgeschlagener Anwendungsbereich, Erleichterungen und Berichterstattung ab 2027](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/fca-uk-srs-climate-rules-proposed-scope-reliefs-and-reporting-from-202/): Klimaregeln der FCA zu UK SRS: Vorgeschlagener Anwendungsbereich, Erleichterungen und Berichterstattung ab 2027
- [Offenlegungen zu Übergangsplänen nach UK SRS S2: Was ist erforderlich, wenn ein Plan besteht?](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-targets-transition-plans-and-credits/uk-srs-s2-transition-plan-disclosures-what-is-required-when-a-plan-exi/): Ob das Unternehmen über einen Plan verfügt, der dem Konzept von UK SRS S2 entspricht, und ob seine Offenlegungen den Plan, die Grundlage seiner Umsetzung und seine Fortschritte getreu erläutern.
- [Physische Risiken, Übergangsrisiken und Klimachancen nach UK SRS S2 erklärt](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/uk-srs-s2-physical-risks-transition-risks-and-climate-opportunities-ex/): Wie ein Klimathema klassifiziert und mit unternehmensspezifischer Exposition, Verwundbarkeit, Reaktion und Aussichten verknüpft wird.
- [Register zu Klimarisiken, Wesentlichkeit, Governance und Strategie nach UK SRS S2](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/uk-srs-s2-climate-risk-materiality-governance-and-strategy-registers/): Welche Paketdateien und zugehörigen Leitfäden gehören zu diesem Toolkit?
- [Register zu Richtlinien, Prüfung, Kontrollen und digitaler Berichterstattung nach UK SRS S2](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-cycle-controls-and-assurance/uk-srs-s2-policy-assurance-controls-and-digital-registers/): Welche Paketdateien und zugehörigen Leitfäden gehören zu diesem Toolkit?
- [Register zu THG-Messung, Erleichterungen und Scope 2 nach UK SRS S2](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-ghg-measurement-relief-and-scope-2-registers/): Welche Paketdateien und zugehörigen Leitfäden gehören zu diesem Toolkit?
- [So erstellen Sie einen Klimabericht nach UK SRS S2: Vollständiger Schritt-für-Schritt-Leitfaden](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-cycle-controls-and-assurance/how-to-prepare-a-uk-srs-s2-climate-report-complete-step-by-step-guide/): So erstellen Sie einen Klimabericht nach UK SRS S2: Vollständiger Schritt-für-Schritt-Leitfaden
- [Strategieangaben nach UK SRS S2: Geschäftsmodell, Wertschöpfungskette, Kapitaleinsatz und Zielkonflikte](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/uk-srs-s2-strategy-disclosures-business-model-value-chain-capital-depl/): Ob die Klimastrategieangabe eine unternehmensspezifische, finanzierte und überwachte Reaktion auf wesentliche Risiken und Chancen erläutert.
- [UK SRS S2 Berichtsunternehmen und THG-Grenze: Konzerne, Gemeinschaftsunternehmen, Leasingverhältnisse und Wertschöpfungsketten](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-reporting-entity-and-ghg-boundary-groups-jvs-leases-and-valu/): Wie jede rechtliche Einheit, jede Betriebsstätte, jedes Beteiligungsunternehmen, jedes Leasingverhältnis und jede Kategorie der Wertschöpfungskette im berichtenden Unternehmen sowie in Scope 1, Scope 2 oder Scope 3 behandelt wird.
- [UK SRS S2 branchenbezogene Kennzahlen: optionale SASB-Leitlinien, aber obligatorische Beurteilung der Branche](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-industry-based-metrics-optional-sasb-guidance-but-mandatory/): Welche branchenbezogenen Kennzahlen für die wesentlichen klimabezogenen Sachverhalte des Unternehmens relevant sind und welche Quelle oder vom Unternehmen entwickelte Kennzahl dem Informationsbedarf am besten entspricht.
- [UK SRS S2 Checkliste zur Konformität und kostenlose Matrix für Klimaberichterstattung](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-cycle-controls-and-assurance/uk-srs-s2-compliance-checklist-and-free-climate-disclosure-matrix/): Welche Zeilen vollständig sind, welche Lücken oder Bestimmungen darstellen, welche Nachweise und Abhilfemaßnahmen erforderlich sind und ob die beabsichtigte Konformitätserklärung genehmigt werden kann.
- [UK SRS S2 CO2-Gutschriften: geplante Nutzung, Qualitätsmerkmale und Kontrollen gegen Greenwashing](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-targets-transition-plans-and-credits/uk-srs-s2-carbon-credits-planned-use-quality-attributes-and-greenwashi/): Ob das Nettoziel Bruttominderungen, verbleibende Emissionen, die geplante Nutzung von Gutschriften sowie die Belege für die Qualität der Gutschriften und die Aussagen transparent ausweist.
- [UK SRS S2 erklärt: Anforderungen an die Klimaberichterstattung und wie Sie beginnen](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/uk-srs-s2-explained-climate-disclosure-requirements-and-how-to-start/): UK SRS S2 erklärt: Anforderungen an die Klimaberichterstattung und wie Sie beginnen
- [UK SRS S2 Finanzierte Emissionen und Paragraph B59A: Was Finanzinstitute erläutern müssen](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-financed-emissions/uk-srs-s2-financed-emissions-and-paragraph-b59a-what-financial-institu/): Ob es sich um eine normale zeitliche Verzögerung bei den Daten handelt, die eine Schätzung erfordert, um einen Fall der Unpraktikabilität für denselben Zeitraum nach B59A oder um die Anwendung der separaten Regelung für Scope 3 in C4.
- [UK SRS S2 für Banken: finanzierte Emissionen, Kreditrisiko und Klimakennzahlen](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-financed-emissions/uk-srs-s2-for-banks-financed-emissions-credit-risk-and-climate-metrics/): Wie die kontrollierte Bruttoexpositionspopulation in miteinander verbundene, überprüfbare Angaben zu Emissionen, Risiken, Szenarien und Zielen überführt wird.
- [UK SRS S2 für CFOs: Klimarisiken, THG-Emissionen und der Jahresbericht miteinander verknüpfen](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-cycle-controls-and-assurance/uk-srs-s2-for-cfos-connecting-climate-risk-ghg-and-the-annual-report/): Welche Klimaangaben müssen in die Finanzsysteme einfließen, welche spezialisierten Verantwortlichen bleiben zuständig und welche Abstimmungen und Genehmigungen sind vor der Veröffentlichung des Jahresberichts erforderlich.
- [UK SRS S2 für Vermögensverwalter: Portfoliogrenzen, finanzierte Emissionen und Kundendaten](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-financed-emissions/uk-srs-s2-for-asset-managers-portfolio-boundaries-financed-emissions-a/): Wie Gesamt-AUM und Abdeckung finanzierter Emissionen definiert und zugleich Produkte, Mandate, Datenzeiträume, Schätzungen und Kundenaussagen gesteuert werden.
- [UK SRS S2 für Versicherer: Underwriting, Anlagen und Klimaresilienz](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-financed-emissions/uk-srs-s2-for-insurers-underwriting-investments-and-climate-resilience/): Wie zwei Portfolios in der Resilienzbeurteilung verknüpft werden, während finanzierte Emissionen, versicherungsbezogene Emissionen und andere Kennzahlen getrennt bleiben.
- [UK SRS S2 im Vergleich zu IFRS S2: UK-Änderungen, Erleichterungen und finanzierte Emissionen im Vergleich](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/uk-srs-s2-vs-ifrs-s2-uk-amendments-reliefs-and-financed-emissions-comp/): UK SRS S2 im Vergleich zu IFRS S2: UK-Änderungen, Erleichterungen und finanzierte Emissionen im Vergleich
- [UK SRS S2 Klimaresilienz: Wie die Anpassungsfähigkeit bewertet und offengelegt wird](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/uk-srs-s2-climate-resilience-how-to-assess-and-disclose-capacity-to-ad/): Ob das Unternehmen über eine belastbare, ausgewogene Bewertung seiner Anpassungsfähigkeit über verschiedene Zeithorizonte verfügt und ob die Angabe Einschränkungen und Unsicherheit zutreffend widerspiegelt.
- [UK SRS S2 Management von Klimarisiken: Identifizierung, Priorisierung und Integration in das ERM](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/uk-srs-s2-climate-risk-management-identification-prioritisation-and-er/): Ob der Klimaprozess hinreichend spezifisch, wiederholbar und integriert ist, um die Angabe nach Absatz 25 sowie die damit verbundenen Informationen zu Strategie, Kennzahlen und finanziellen Auswirkungen zu unterstützen.
- [UK SRS S2 Scope 2: standortbasierte Emissionen, Verträge und Aussagen zu erneuerbarem Strom](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-scope-2-location-based-emissions-contracts-and-renewable-ele/): Wie ist der vorgeschriebene standortbasierte Wert zu berichten und um glaubwürdige vertragliche oder marktbasierte Angaben zu ergänzen?
- [UK SRS S2 Scope-1-, Scope-2- und Scope-3-Emissionen: vollständiger Leitfaden zur Messung](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-scope-1-scope-2-and-scope-3-emissions-complete-measurement-g/): Wie sind die Grenze festzulegen, Bruttoemissionen zu messen und ausreichende Nachweise für jeden Scope aufzubewahren?
- [UK SRS S2 Scope-3-Kategorie 15: Investitionen, Ausschlüsse und die Änderungen von 2025](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-financed-emissions/uk-srs-s2-scope-3-category-15-investments-exclusions-and-the-2025-amen/): Ob eine breitere Grundgesamtheit für Kategorie 15 gemessen oder die zulässige Beschränkung auf finanzierte Emissionen angewendet werden soll und wie diese Abgrenzung erläutert werden soll.
- [UK SRS S2 Szenarioanalyse: Ein angemessener Ansatz für Klimaresilienz](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/uk-srs-s2-scenario-analysis-a-proportionate-approach-to-climate-resili/): Welche Szenarioanalysemethode im Verhältnis zur Exposition und zur verfügbaren Fähigkeit angemessen ist und ob sie ausreichende Nachweise liefert, um die Resilienz von Strategie und Geschäftsmodell zu bewerten.
- [UK SRS S2 Taxonomie für die digitale Berichterstattung, Klimakennzeichnungen und künftige FCA-Einreichung](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/uk-srs-s2-digital-reporting-taxonomy-climate-tags-and-future-fca-filin/): Was jetzt vorbereitet werden kann, was eine Erweiterungs- oder Versionsentscheidung erfordert und was weiterhin von künftigen Regeln abhängt.
- [UK SRS S2 und die IFRS S2-Änderungen vom Dezember 2025: Was ist bereits enthalten?](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/uk-srs-s2-and-the-december-2025-ifrs-s2-amendments-what-is-already-inc/): Welche Änderungen vom Dezember 2025 sind bereits Bestandteil von UK SRS S2 und welche Umsetzungsaufzeichnungen müssen geändert werden.
- [UK SRS S2 und die künftige Berichterstattung wirtschaftlich bedeutender Unternehmen nach dem Companies Act](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/uk-srs-s2-and-the-companies-act-future-reporting-for-economically-sign/): Was ist jetzt aufzubauen, und was muss eine offene rechtliche oder politische Annahme bleiben?
- [UK SRS S2 und NFSIS-Klimabezogene Angaben: Wann Duplikationen vermieden werden können](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/uk-srs-s2-and-nfsis-climate-disclosures-when-duplication-can-be-avoide/): UK SRS S2 und NFSIS-Klimabezogene Angaben: Wann Duplikationen vermieden werden können
- [UK SRS S2 und SECR: Warum die Emissionsberichterstattung möglicherweise weiterhin doppelt erfolgt](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-and-secr-why-emissions-reporting-may-still-be-duplicated/): UK SRS S2 und SECR: Warum die Emissionsberichterstattung möglicherweise weiterhin doppelt erfolgt
- [UK SRS S2 und Übergangsplanpolitik: Standardangaben gegenüber einer verbindlichen Planpflicht](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-targets-transition-plans-and-credits/uk-srs-s2-and-transition-plan-policy-standard-disclosures-vs-a-mandato/): Welche Aussagen sind Anforderungen von UK SRS S2, welche sind Leitlinien und welche hängen von künftiger Politik ab?
- [UK SRS S2-Erleichterung für alternative Treibhausgasmessung: die Regel für das erste Jahr](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-alternative-ghg-measurement-relief-the-first-year-rule-expla/): Ob C3 verfügbar ist und wie Methoden ohne Verlust von Rückverfolgbarkeit oder Vergleichbarkeit umgestellt werden können.
- [UK SRS S2: Ort, Zeitpunkt und Konformitätserklärung des Berichts erklärt](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-cycle-controls-and-assurance/uk-srs-s2-report-location-timing-and-compliance-statement-explained/): UK SRS S2: Ort, Zeitpunkt und Konformitätserklärung des Berichts erklärt
- [UK SRS S2: Prüfungsvorbereitung, Treibhausgasszenarien, finanzielle Auswirkungen und Kontrollen](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-cycle-controls-and-assurance/uk-srs-s2-assurance-readiness-ghg-scenarios-financial-effects-and-cont/): Was wird geprüft, anhand welcher Kriterien, innerhalb welchen Umfangs und auf welchem Niveau?
- [UKSRS S2 Klimametriken und -ziele: branchenübergreifende Kennzahlen, THG, Risikoexposition, Chancen, Kapitaleinsatz, CO₂-Preise, Vergütung, Branchenkennzahlen und Ziele.](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-climate-metrics-and-targets-cross-industry-industry-based-an/): Welche Klimakennzahlen müssen offengelegt werden, wie werden sie gemessen und kontrolliert, und wie bleiben Ziele und Vergleichsinformationen transparent, wenn sich Methoden, Abgrenzungen oder Datenqualität ändern.
- [UKSRS S2 Klimaziele: Umfang, Basisjahr, Meilensteine, Brutto-/Netto-Treibhausgasziele, Validierung, Überarbeitungen, verfehlte Ziele und CO2-Zertifikate.](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-targets-transition-plans-and-credits/uk-srs-s2-climate-targets-base-years-boundaries-milestones-and-perform/): Ob jedes wesentliche Ziel vollständig und kontrolliert definiert ist und ob die Leistung konsistent gemessen und angemessen erläutert werden kann.
- [Von der TCFD-Berichterstattung im Vereinigten Königreich zu UK SRS S2: Was börsennotierte Unternehmen ergänzen müssen](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/from-uk-tcfd-reporting-to-uk-srs-s2-what-listed-companies-need-to-add/): Von der TCFD-Berichterstattung im Vereinigten Königreich zu UK SRS S2: Was börsennotierte Unternehmen ergänzen müssen
- [Warum UK SRS S2 mit UK SRS S1 angewendet werden muss](https://reporting.academy/de/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/why-uk-srs-s2-must-be-applied-with-uk-srs-s1/): Warum UK SRS S2 mit UK SRS S1 angewendet werden muss
- [Can One Dataset Support Both ESRS and IFRS S1/S2 Reporting?](https://reporting.academy/en/knowledge-hub/disclosure-guides/esrs/esrs-alongside-other-frameworks/can-one-dataset-support-both-esrs-and-ifrs-s1-s2-reporting/): Which information belongs in the common master/evidence layer and which adjustments and approvals must remain framework-specific.
- [Common ESRS Reporting Mistakes: 25 Problems That Undermine Compliance and Assurance](https://reporting.academy/en/knowledge-hub/disclosure-guides/esrs/esrs-reporting-cycle-and-controls/common-esrs-reporting-mistakes-25-problems-that-undermine-compliance-a/): Common ESRS Reporting Mistakes: 25 Problems That Undermine Compliance and Assurance
- [CSRD vs ESRS: What Is the Difference?](https://reporting.academy/en/knowledge-hub/disclosure-guides/esrs/esrs-standards-and-scope/csrd-vs-esrs-what-is-the-difference/): Separate the legal scope and transposition analysis from the reporting-standard implementation analysis.
- [Current and Anticipated Financial Effects Under ESRS: A Practical Guide for Finance Teams](https://reporting.academy/en/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/current-and-anticipated-financial-effects-under-esrs-a-practical-guide/): Current and Anticipated Financial Effects Under ESRS: A Practical Guide for Finance Teams
- [ESRS 2 General Disclosures: basis of preparation, governance, strategy, business model, stakeholders, material IROs, content index and GDR](https://reporting.academy/en/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-2-general-disclosures-basis-of-preparation-governance-strategy-bu/): How to design one connected cross-cutting narrative and evidence system.
- [ESRS 2023 vs Revised ESRS 2026: Which Version Should Your Company Use?](https://reporting.academy/en/knowledge-hub/disclosure-guides/esrs/esrs-revised-standards-2026-transition/esrs-2023-vs-revised-esrs-2026-which-version-should-your-company-use/): Select a legally valid version route and document the data, comparative, control and disclosure consequences.
- [ESRS and CSDDD: Reporting, Due Diligence and Value Chain Responsibilities Compared](https://reporting.academy/en/knowledge-hub/disclosure-guides/esrs/esrs-alongside-other-frameworks/esrs-and-csddd-reporting-due-diligence-and-value-chain-responsibilitie/): Which evidence and processes can be shared, and which conclusions, approvals and public claims must remain instrument-specific?
- [ESRS and the EU Taxonomy: How to Connect Eligibility, Alignment and Sustainability Disclosures](https://reporting.academy/en/knowledge-hub/disclosure-guides/esrs/esrs-alongside-other-frameworks/esrs-and-the-eu-taxonomy-how-to-connect-eligibility-alignment-and-sust/): How to share activity and financial data while maintaining separate Taxonomy eligibility/alignment tests and ESRS materiality/disclosure requirements.
- [ESRS Climate Scenario Analysis and Resilience: A Proportionate First-Year Approach](https://reporting.academy/en/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-climate-scenario-analysis-and-resilience-a-proportionate-first-ye/): Understand what revised E1 requires and when scenario analysis is used.
- [ESRS Climate Transition Plan: Requirements, 1.5°C Compatibility and Common Gaps](https://reporting.academy/en/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-climate-transition-plan-requirements-1-5c-compatibility-and-commo/): ESRS Climate Transition Plan: Requirements, 1.5°C Compatibility and Common Gaps
- [ESRS Compliance Checklist and Free Disclosure Matrix: What to Complete Before Publication](https://reporting.academy/en/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-compliance-checklist-and-free-disclosure-matrix-what-to-complete/): ESRS Compliance Checklist and Free Disclosure Matrix: What to Complete Before Publication
- [ESRS Data Governance and Internal Controls: From Datapoint Owners to Assurance Evidence](https://reporting.academy/en/knowledge-hub/disclosure-guides/esrs/esrs-reporting-cycle-and-controls/esrs-data-governance-and-internal-controls-from-datapoint-owners-to-as/): What governance, definitions, controls and evidence make each disclosure traceable, reproducible and reviewable?
- [ESRS Digital Tagging and XBRL: What Preparers Need to Build Now](https://reporting.academy/en/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-digital-tagging-and-xbrl-what-preparers-need-to-build-now/): ESRS Digital Tagging and XBRL: What Preparers Need to Build Now
- [ESRS Disclosure Matrix and Content Index: requirements, ARs, datapoints, owners, evidence, controls, assurance status and report locations](https://reporting.academy/en/knowledge-hub/disclosure-guides/esrs/esrs-reporting-cycle-and-controls/esrs-disclosure-matrix-and-content-index-requirements-ars-datapoints-o/): Which fields and workflow are needed from IRO to final page.
- [ESRS Disclosure Requirements, Datapoints and Application Requirements: How to Read the Standards](https://reporting.academy/en/knowledge-hub/disclosure-guides/esrs/esrs-information-materiality/esrs-disclosure-requirements-datapoints-and-application-requirements-h/): ESRS Disclosure Requirements, Datapoints and Application Requirements: How to Read the Standards
- [ESRS Double Materiality Assessment: A Step-by-Step Guide for 2026](https://reporting.academy/en/knowledge-hub/disclosure-guides/esrs/esrs-double-materiality/esrs-double-materiality-assessment-a-step-by-step-guide-for-2026/): Which IROs and related topics are material, what evidence supports the conclusion and what information enters the statement.
- [ESRS E1 Climate Change: Complete Implementation Guide](https://reporting.academy/en/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-e1-climate-change-complete-implementation-guide/): ESRS E1 Climate Change: Complete Implementation Guide
- [ESRS E2 Pollution: Air, Water, Soil, Microplastics and Substances of Concern](https://reporting.academy/en/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-e2-pollution-air-water-soil-microplastics-and-substances-of-conce/): ESRS E2 Pollution: Air, Water, Soil, Microplastics and Substances of Concern
- [ESRS E3 Water: Withdrawal, Consumption, Discharge and Water-Stress Reporting](https://reporting.academy/en/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-e3-water-withdrawal-consumption-discharge-and-water-stress-report/): ESRS E3 Water: Withdrawal, Consumption, Discharge and Water-Stress Reporting
- [ESRS E4 Biodiversity and Ecosystems: Sites, Value Chains, Metrics and Transition Plans](https://reporting.academy/en/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-e4-biodiversity-and-ecosystems-sites-value-chains-metrics-and-tra/): ESRS E4 Biodiversity and Ecosystems: Sites, Value Chains, Metrics and Transition Plans
- [ESRS E5 and S1–S4 Implementation Registers](https://reporting.academy/en/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-e5-and-s1s4-implementation-registers/): Which package files and related guides belong to this toolkit?
- [ESRS E5 Resource Use and Circular Economy: Material Flows, Waste and Circularity Metrics](https://reporting.academy/en/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-e5-resource-use-and-circular-economy-material-flows-waste-and-cir/): How to build a traceable material-flow model and select evidence-ready E5 metrics and targets.
- [ESRS Entity-Specific Disclosures: When the Standards Do Not Cover a Material IRO](https://reporting.academy/en/knowledge-hub/disclosure-guides/esrs/esrs-information-materiality/esrs-entity-specific-disclosures-when-the-standards-do-not-cover-a-mat/): What additional narrative, metric or target information is necessary for fair presentation?
- [ESRS Estimates and ‘Undue Cost or Effort’: When Relief Is Defensible](https://reporting.academy/en/knowledge-hub/disclosure-guides/esrs/esrs-information-materiality/esrs-estimates-and-undue-cost-or-effort-when-relief-is-defensible/): ESRS Estimates and ‘Undue Cost or Effort’: When Relief Is Defensible
- [ESRS Explained: What the Standards Require, Who Must Apply Them and How to Start](https://reporting.academy/en/knowledge-hub/disclosure-guides/esrs/esrs-standards-and-scope/esrs-explained-what-the-standards-require-who-must-apply-them-and-how/): Determine the legal gateway, applicable ESRS edition, reporting boundary, material matters and first implementation sequence.
- [ESRS for Non-EU Groups and ESRS-40a: Scope, Exemptions and Emerging Requirements](https://reporting.academy/en/knowledge-hub/disclosure-guides/esrs/esrs-standards-and-scope/esrs-for-non-eu-groups-and-esrs-40a-scope-exemptions-and-emerging-requ/): ESRS for Non-EU Groups and ESRS-40a: Scope, Exemptions and Emerging Requirements
- [ESRS G1 Business Conduct: Ethics, Corruption, Whistleblowing, Suppliers and Payment Practices](https://reporting.academy/en/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-g1-business-conduct-ethics-corruption-whistleblowing-suppliers-an/): Which G1 sub-topics are material, which disclosures and entity-specific information are needed, and what evidence supports each statement.
- [ESRS Gap Assessment: How to Compare Your Current Report with Revised Requirements](https://reporting.academy/en/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-gap-assessment-how-to-compare-your-current-report-with-revised-re/): ESRS Gap Assessment: How to Compare Your Current Report with Revised Requirements
- [ESRS GHG Removals and Carbon Credits: Gross Emissions, Claims and Disclosure Rules](https://reporting.academy/en/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-ghg-removals-and-carbon-credits-gross-emissions-claims-and-disclo/): ESRS GHG Removals and Carbon Credits: Gross Emissions, Claims and Disclosure Rules
- [ESRS Information Materiality: Why a Material Topic Does Not Make Every Datapoint Mandatory](https://reporting.academy/en/knowledge-hub/disclosure-guides/esrs/esrs-information-materiality/esrs-information-materiality-why-a-material-topic-does-not-make-every/): Which DRs, ARs, datapoints and entity-specific information are material for each material IRO and sub-topic.
- [ESRS Limited Assurance Readiness: Evidence, Controls and Common Findings](https://reporting.academy/en/knowledge-hub/disclosure-guides/esrs/esrs-reporting-cycle-and-controls/esrs-limited-assurance-readiness-evidence-controls-and-common-findings/): Define limited-assurance readiness without treating readiness work as an assurance conclusion.
- [ESRS Omissions and Confidential Information: Commercial Prejudice, Trade Secrets and Privacy](https://reporting.academy/en/knowledge-hub/disclosure-guides/esrs/esrs-information-materiality/esrs-omissions-and-confidential-information-commercial-prejudice-trade/): ESRS Omissions and Confidential Information: Commercial Prejudice, Trade Secrets and Privacy
- [ESRS Policies, Actions, Metrics and Targets: GDR-P, GDR-A, GDR-M, GDR-T, resources, methods, baselines, milestones and disclosures of absence](https://reporting.academy/en/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-policies-actions-metrics-and-targets-gdr-p-gdr-a-gdr-m-gdr-t-reso/): How to structure policy, action, metric and target disclosures around the IRO.
- [ESRS Practical Control Templates](https://reporting.academy/en/knowledge-hub/disclosure-guides/esrs/esrs-reporting-cycle-and-controls/esrs-practical-control-templates/): Which package files and related guides belong to this toolkit?
- [ESRS Reporting Boundaries: Financial Consolidation, Own Operations and the Value Chain](https://reporting.academy/en/knowledge-hub/disclosure-guides/esrs/esrs-standards-and-scope/esrs-reporting-boundaries-financial-consolidation-own-operations-and-t/): How should each entity, activity, asset or relationship be classified for the materiality assessment, narrative disclosures and individual metrics?
- [ESRS S1 Own Workforce: Complete Guide to Policies, Metrics and Worker Characteristics](https://reporting.academy/en/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-s1-own-workforce-complete-guide-to-policies-metrics-and-worker-ch/): How to determine the S1 population and control the applicable workforce metrics and narratives.
- [ESRS S2 Workers in the Value Chain: Due Diligence, Data and Supplier Evidence](https://reporting.academy/en/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-s2-workers-in-the-value-chain-due-diligence-data-and-supplier-evi/): Which worker groups and relationships are material, what evidence is proportionate, and how action, remedy and outcomes are demonstrated.
- [ESRS S3 Affected Communities: How to Identify Impacts and Report Engagement](https://reporting.academy/en/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-s3-affected-communities-how-to-identify-impacts-and-report-engage/): Which communities and rights are connected to material impacts, and how engagement, grievance, remedy and evidence are controlled.
- [ESRS S4 Consumers and End-Users: Product Impacts, Safety, Privacy and Access](https://reporting.academy/en/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-s4-consumers-and-end-users-product-impacts-safety-privacy-and-acc/): Which product/user impact pathways are material, and how complaints, incidents, privacy, access and product evidence are controlled.
- [ESRS Scope 1, Scope 2 and Scope 3 Emissions: Boundaries, Methods and Data Controls](https://reporting.academy/en/knowledge-hub/disclosure-guides/esrs/esrs-reporting-cycle-and-controls/esrs-scope-1-scope-2-and-scope-3-emissions-boundaries-methods-and-data/): ESRS Scope 1, Scope 2 and Scope 3 Emissions: Boundaries, Methods and Data Controls
- [ESRS Value Chain Cap Explained: Protected Undertakings, Supplier Requests and Reporting Relief](https://reporting.academy/en/knowledge-hub/disclosure-guides/esrs/esrs-standards-and-scope/esrs-value-chain-cap-explained-protected-undertakings-supplier-request/): ESRS Value Chain Cap Explained: Protected Undertakings, Supplier Requests and Reporting Relief
- [ESRS vs GRI: Double Materiality, Impact Reporting and Practical Interoperability](https://reporting.academy/en/knowledge-hub/disclosure-guides/esrs/esrs-alongside-other-frameworks/esrs-vs-gri-double-materiality-impact-reporting-and-practical-interope/): Which evidence can be reused, which tests and outputs remain framework-specific, and what combined-report architecture is defensible.
- [ESRS vs IFRS S1 and IFRS S2: Key Differences in Materiality, Scope and Reporting](https://reporting.academy/en/knowledge-hub/disclosure-guides/esrs/esrs-alongside-other-frameworks/esrs-vs-ifrs-s1-and-ifrs-s2-key-differences-in-materiality-scope-and-r/): How to share process and data while preserving separate materiality, boundary, presentation, compliance and assurance conclusions.
- [First ESRS Reporting Cycle: A 15-Month Project Plan for Companies and Groups](https://reporting.academy/en/knowledge-hub/disclosure-guides/esrs/esrs-reporting-cycle-and-controls/first-esrs-reporting-cycle-a-15-month-project-plan-for-companies-and-g/): What must be decided early, which workstreams can overlap, and which dependencies sit on the critical path?
- [How to Identify Impacts, Risks and Opportunities Under ESRS: business context, value chains, dependencies, time horizons, thresholds and the IRO register](https://reporting.academy/en/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/how-to-identify-impacts-risks-and-opportunities-under-esrs-business-co/): How to move from business context to specific, evidence-based IROs and material topics.
- [How to Prepare an ESRS Sustainability Statement: Complete Step-by-Step Guide](https://reporting.academy/en/knowledge-hub/disclosure-guides/esrs/esrs-reporting-cycle-and-controls/how-to-prepare-an-esrs-sustainability-statement-complete-step-by-step/): How to organise the programme so that materiality, data, narrative, controls and publication form one traceable process.
- [How to Structure an ESRS Sustainability Statement: Sections, Cross-References and Connected Information](https://reporting.academy/en/knowledge-hub/disclosure-guides/esrs/esrs-reporting-cycle-and-controls/how-to-structure-an-esrs-sustainability-statement-sections-cross-refer/): Distinguish the dedicated statement, its four parts and the four reporting areas.
- [Impact Materiality vs Financial Materiality: How ESRS Double Materiality Works](https://reporting.academy/en/knowledge-hub/disclosure-guides/esrs/esrs-double-materiality/impact-materiality-vs-financial-materiality-how-esrs-double-materialit/): Whether a topic is material from the impact perspective, financial perspective or both.
- [Revised ESRS 2026: What Changed and How to Prepare for 2027 Reporting](https://reporting.academy/en/knowledge-hub/disclosure-guides/esrs/esrs-revised-standards-2026-transition/revised-esrs-2026-what-changed-and-how-to-prepare-for-2027-reporting/): Identify changes that affect methodology, data, controls, comparatives and the chosen FY2026 transition route.
- [Stakeholder Engagement in ESRS: affected stakeholders, due diligence, representatives, proxies, grievance mechanisms, materiality evidence and governance](https://reporting.academy/en/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/stakeholder-engagement-in-esrs-affected-stakeholders-due-diligence-rep/): How to design proportionate engagement and prove its influence on decisions.
- [Top-Down Double Materiality Assessment Under Revised ESRS: Practical Methodology](https://reporting.academy/en/knowledge-hub/disclosure-guides/esrs/esrs-double-materiality/top-down-double-materiality-assessment-under-revised-esrs-practical-me/): Which topics can be concluded from business-model evidence and which require focused IRO-level assessment.
- [Who Must Report Under CSRD After Omnibus I? The 2026 Scope Guide](https://reporting.academy/en/knowledge-hub/disclosure-guides/esrs/esrs-standards-and-scope/who-must-report-under-csrd-after-omnibus-i-the-2026-scope-guide/): Determine whether individual, consolidated, issuer or third-country reporting applies for a specified financial year and jurisdiction.
- [B1 and B2 Explained: Company Profile, Practices, Policies and Future Initiatives](https://reporting.academy/en/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/b1-and-b2-explained-company-profile-practices-policies-and-future-init/): What belongs in the company profile, and which maturity label is supported for each sustainability item.
- [Basic vs Comprehensive Module](https://reporting.academy/en/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-business-model-policies-workforce/basic-vs-comprehensive-module/): Which module best fits company size, information users, data maturity, climate needs and upgrade plans.
- [C1 Business Model and Value Chain: How to Write a Useful Comprehensive Disclosure](https://reporting.academy/en/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-business-model-policies-workforce/c1-business-model-and-value-chain-how-to-write-a-useful-comprehensive/): Which aspects of the business model are significant enough to describe, and at what level of aggregation?
- [C2 Policies and Practices: How to Avoid Overstating Sustainability Maturity](https://reporting.academy/en/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-business-model-policies-workforce/c2-policies-and-practices-how-to-avoid-overstating-sustainability-matu/): Which evidence category supports each claim, and what status language is accurate at the reporting date?
- [C3 Climate Targets and Scope 3: When Quantification Is Appropriate](https://reporting.academy/en/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-climate-targets-and-risk/c3-climate-targets-and-scope-3-when-quantification-is-appropriate/): which Scope 3 categories are ready to quantify and publish, and whether your climate ambition qualifies as an established target
- [C4 Climate Risks: Physical and Transition Risk Without an Overbuilt Scenario Model](https://reporting.academy/en/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-climate-targets-and-risk/c4-climate-risks-physical-and-transition-risk-without-an-overbuilt-sce/): how far to take scenario work in a first climate risk disclosure, and what a risk statement must name to stay traceable
- [C5 Workforce Characteristics: Turnover, Management and Governance Populations Explained](https://reporting.academy/en/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-business-model-policies-workforce/c5-workforce-characteristics-turnover-management-and-governance-popula/): which population belongs in each workforce denominator, and whether a small-population turnover figure is safe to publish
- [C6 and C7 Human Rights Disclosures: Complaints, Confirmed Incidents and Remediation](https://reporting.academy/en/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/c6-and-c7-human-rights-disclosures-complaints-confirmed-incidents-and/): What is a mechanism, what is an intake item, and what qualifies as a confirmed incident for reporting.
- [C8 Sector Exposure and Related Revenue: How to Determine the Correct Boundary](https://reporting.academy/en/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/c8-sector-exposure-and-related-revenue-how-to-determine-the-correct-bo/): Whether the undertaking itself is active in a listed sector and which revenue is derived from that activity.
- [C9 Gender Diversity Ratio: Calculation, Population and Reporting Controls](https://reporting.academy/en/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/c9-gender-diversity-ratio-calculation-population-and-reporting-control/): Which body and active members form the ratio population, and which calculation convention is used.
- [Can a Supplier Refuse an ESG Data Request Under the EU Value Chain Cap?](https://reporting.academy/en/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-above-cap-requests/can-a-supplier-refuse-an-esg-data-request-under-the-eu-value-chain-cap/): Whether the supplier has a statutory right to decline, another obligation to respond, or a commercial choice to negotiate.
- [Can One Sustainability Dataset Support the EU Voluntary Standard, ESRS, GRI and Bank Requests?](https://reporting.academy/en/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-framework-interoperability/can-one-sustainability-dataset-support-the-eu-voluntary-standard-esrs/): which calculations can be reused across the voluntary standard, ESRS, GRI and bank requests, and which judgements have to stay separate for each
- [Can You Add Selected Comprehensive Disclosures to a Basic Module Report?](https://reporting.academy/en/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-above-cap-requests/can-you-add-selected-comprehensive-disclosures-to-a-basic-module-repor/): Can You Add Selected Comprehensive Disclosures to a Basic Module Report?
- [Common EU Voluntary Standard Mistakes: Value Chain Cap, Modules, Missing Data and Claims](https://reporting.academy/en/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-above-cap-requests/common-eu-voluntary-standard-mistakes-value-chain-cap-modules-missing/): Common EU Voluntary Standard Mistakes: Value Chain Cap, Modules, Missing Data and Claims
- [Convictions and Fines Under B11: What Must an Undertaking Report?](https://reporting.academy/en/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/convictions-and-fines-under-b11-what-must-an-undertaking-report/): Whether an event is a qualifying conviction or fine, in which period and boundary, and how it is aggregated and worded.
- [Do SMEs Need Sustainability Reporting Software, or Is Excel Enough?](https://reporting.academy/en/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/do-smes-need-sustainability-reporting-software-or-is-excel-enough/): Whether to operate with spreadsheets and a document repository, or adopt a specialised platform.
- [Does an EU Voluntary Sustainability Report Need External Assurance?](https://reporting.academy/en/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/does-an-eu-voluntary-sustainability-report-need-external-assurance/): Understand why external assurance is not a general requirement of the Standard.
- [Does the EU Value Chain Cap Apply to Banks, Customers and Procurement Platforms?](https://reporting.academy/en/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-cap-scope-and-protected-status/does-the-eu-value-chain-cap-apply-to-banks-customers-and-procurement-p/): Which requester/purpose combinations fall within the statutory cap and which require separate legal or commercial analysis.
- [Energy and GHG Disclosures Under the EU Voluntary Standard: Scope 1, Scope 2 and Evidence](https://reporting.academy/en/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-climate-targets-and-risk/energy-and-ghg-disclosures-under-the-eu-voluntary-standard-scope-1-sco/): How to construct the energy register, select factors, treat supplier attributes and document estimates.
- [EU Value Chain Cap Explained: What Large Companies May Ask Smaller Suppliers to Report](https://reporting.academy/en/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-cap-scope-and-protected-status/eu-value-chain-cap-explained-what-large-companies-may-ask-smaller-supp/): Whether each request line is within the Annex II ceiling, above it, or outside the cap because the purpose or parties differ.
- [EU Voluntary Standard 2026 vs VSME](https://reporting.academy/en/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/eu-voluntary-standard-2026-vs-vsme/): Which source is current, what changed in architecture and datapoints, and how to transition without losing evidence or overstating legal status.
- [EU Voluntary Standard Basic Module: Complete Guide to B1-B11 Disclosures](https://reporting.academy/en/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-business-model-policies-workforce/eu-voluntary-standard-basic-module-complete-guide-to-b1-b11-disclosure/): EU Voluntary Standard Basic Module: Complete Guide to B1-B11 Disclosures
- [EU Voluntary Standard C6–C9 and Framework Comparison Controls](https://reporting.academy/en/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/eu-voluntary-standard-c6c9-and-framework-comparison-controls/): Which package files and related guides belong to this toolkit?
- [EU Voluntary Standard Comprehensive Module: Complete Guide to C1-C9 Disclosures](https://reporting.academy/en/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-business-model-policies-workforce/eu-voluntary-standard-comprehensive-module-complete-guide-to-c1-c9-dis/): EU Voluntary Standard Comprehensive Module: Complete Guide to C1-C9 Disclosures
- [EU Voluntary Standard for Bank and Lender Requests: What Information Is Most Decision-Useful?](https://reporting.academy/en/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-approved-answer-library/eu-voluntary-standard-for-bank-and-lender-requests-what-information-is/): what to put in a lender pack, and what to leave out of it because it does not move a credit decision
- [EU Voluntary Standard Implementation Checklist: 60 Questions for the First Reporting Cycle](https://reporting.academy/en/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/eu-voluntary-standard-implementation-checklist-60-questions-for-the-fi/): EU Voluntary Standard Implementation Checklist: 60 Questions for the First Reporting Cycle
- [EU Voluntary Standard vs ESRS: Key Differences for Companies Outside CSRD Scope](https://reporting.academy/en/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-framework-interoperability/eu-voluntary-standard-vs-esrs-key-differences-for-companies-outside-cs/): Which framework supports the current reporting objective and what additional work is needed for ESRS migration.
- [EU Voluntary Standard vs GRI: Which Framework Fits an SME?](https://reporting.academy/en/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-framework-interoperability/eu-voluntary-standard-vs-gri-which-framework-fits-an-sme/): Whether the immediate need is a proportionate counterparty dataset, a public impact report, future ESRS readiness, or a controlled combination.
- [EU Voluntary Standard vs IFRS S1 and IFRS S2: SME Reporting and Investor Information Compared](https://reporting.academy/en/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-framework-interoperability/eu-voluntary-standard-vs-ifrs-s1-and-ifrs-s2-sme-reporting-and-investo/): whether a lender- or investor-facing SME should report under the voluntary standard, under IFRS S1 and S2, or under both
- [EU Voluntary Sustainability Report Template: Structure, Disclosure Index and Evidence Pack](https://reporting.academy/en/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/eu-voluntary-sustainability-report-template-structure-disclosure-index/): EU Voluntary Sustainability Report Template: Structure, Disclosure Index and Evidence Pack
- [EU Voluntary Sustainability Reporting Standard 2026 Explained](https://reporting.academy/en/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/eu-voluntary-sustainability-reporting-standard-2026-explained/): Whether to use the Standard, which module to select, what boundary and reporting channel to adopt, and how to respond to value-chain information requests.
- [EUVS KH 28 Environmental B Disclosures](https://reporting.academy/en/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/euvs-kh-28-environmental-b-disclosures/): Which disclosure applies, at which locations, using which source records and units.
- [EUVS KH 29 Workforce Disclosures](https://reporting.academy/en/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/euvs-kh-29-workforce-disclosures/): Who counts as an employee, which denominator applies, how country rules are handled and whether publication needs privacy controls.
- [Evidence Register for the EU Voluntary Standard: What to Keep Behind Every Datapoint](https://reporting.academy/en/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/evidence-register-for-the-eu-voluntary-standard-what-to-keep-behind-ev/): Define the minimum evidence record behind each metric and narrative statement.
- [First EU Voluntary Reporting Cycle: A 90-Day and 12-Month Roadmap](https://reporting.academy/en/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/first-eu-voluntary-reporting-cycle-a-90-day-and-12-month-roadmap/): First EU Voluntary Reporting Cycle: A 90-Day and 12-Month Roadmap
- [Free EU Voluntary Sustainability Reporting Template: Basic and Comprehensive Modules](https://reporting.academy/en/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-business-model-policies-workforce/free-eu-voluntary-sustainability-reporting-template-basic-and-comprehe/): Free EU Voluntary Sustainability Reporting Template: Basic and Comprehensive Modules
- [How Large Companies Should Redesign Supplier ESG Questionnaires Around the Value Chain Cap](https://reporting.academy/en/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-above-cap-requests/how-large-companies-should-redesign-supplier-esg-questionnaires-around/): which supplier fields survive a necessity test, which suppliers should be asked at all, and which legacy questions to drop rather than rephrase
- [How to Answer Customer and Bank ESG Questionnaires Using the EU Voluntary Standard](https://reporting.academy/en/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-approved-answer-library/how-to-answer-customer-and-bank-esg-questionnaires-using-the-eu-volunt/): which approved answers may be reused exactly as they stand, and which have to be re-derived for this requester, period and purpose
- [How to Prepare a Report Under the EU Voluntary Standard: Step-by-Step Guide](https://reporting.academy/en/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/how-to-prepare-a-report-under-the-eu-voluntary-standard-step-by-step-g/): Which users and requests the report will serve, whether Option A or Option B is appropriate, and what controlled evidence is required before release.
- [How to Respond to an Above-Cap Sustainability Data Request Without Damaging the Customer Relationship](https://reporting.academy/en/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-above-cap-requests/how-to-respond-to-an-above-cap-sustainability-data-request-without-dam/): which of the five documented paths to take on an above-cap request — clarify, decline, supply voluntarily, narrow the scope or phase it — and who signs that off
- [Is the EU Voluntary Sustainability Reporting Standard Mandatory?](https://reporting.academy/en/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/is-the-eu-voluntary-sustainability-reporting-standard-mandatory/): Whether the undertaking has a legal duty to report, a commercial reason to respond, a statutory right to decline above-cap information or a voluntary choice to use the Standard.
- [Missing Data and Estimates Under the EU Voluntary Standard: What Is Allowed?](https://reporting.academy/en/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-above-cap-requests/missing-data-and-estimates-under-the-eu-voluntary-standard-what-is-all/): Understand why estimation is sometimes acceptable but unavailability is not a general omission reason.
- [Must an EU Voluntary Sustainability Report Be Public?](https://reporting.academy/en/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/must-an-eu-voluntary-sustainability-report-be-public/): whether to publish the report at all, which delivery channel each reader gets, and what may stay confidential without going silent about it
- [Not Applicable vs Unavailable vs Omitted: How to Classify Voluntary Standard Datapoints](https://reporting.academy/en/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-above-cap-requests/not-applicable-vs-unavailable-vs-omitted-how-to-classify-voluntary-sta/): Use four distinct classifications instead of treating every blank as not applicable.
- [Option A vs Option B Under the EU Voluntary Standard: Requirements and Reporting Claims](https://reporting.academy/en/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-above-cap-requests/option-a-vs-option-b-under-the-eu-voluntary-standard-requirements-and/): Option A vs Option B Under the EU Voluntary Standard: Requirements and Reporting Claims
- [Protected Undertaking Self-Declaration: What Suppliers and Requesters Should Document](https://reporting.academy/en/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-cap-scope-and-protected-status/protected-undertaking-self-declaration-what-suppliers-and-requesters-s/): what the protected-undertaking declaration must state, which records stand behind each field, and when it has to be reissued or corrected
- [Protected Undertaking Test: Does the EU Value Chain Cap Apply to Your Company?](https://reporting.academy/en/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-cap-scope-and-protected-status/protected-undertaking-test-does-the-eu-value-chain-cap-apply-to-your-c/): Whether the respondent meets both the employee and value-chain criteria, and which Annex II employee band applies.
- [Report or Dataset First? How SMEs Should Implement Voluntary Sustainability Reporting](https://reporting.academy/en/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/report-or-dataset-first-how-smes-should-implement-voluntary-sustainabi/): Decide why a controlled dataset normally comes before graphic report design.
- [Using the EU Voluntary Standard in Tenders, Supplier Onboarding and Customer Due Diligence](https://reporting.academy/en/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-approved-answer-library/using-the-eu-voluntary-standard-in-tenders-supplier-onboarding-and-cus/): what belongs in a tender or onboarding pack beyond the report itself, which certifications you may cite, and which version goes to whom
- [Voluntary Sustainability Reporting Without an ESG Team: A Practical Model for SMEs](https://reporting.academy/en/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/voluntary-sustainability-reporting-without-an-esg-team-a-practical-mod/): who owns each disclosure when there is no ESG team, and which controls are the minimum set before a figure may be released
- [Who Can Use the EU Voluntary Sustainability Reporting Standard?](https://reporting.academy/en/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/who-can-use-the-eu-voluntary-sustainability-reporting-standard/): Whether the Standard is an appropriate reporting basis, at which entity or group level, and whether value-chain protections apply.
- [Actual vs Potential Impacts under GRI: Definitions, Examples and Assessment Logic](https://reporting.academy/en/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/actual-vs-potential-impacts-under-gri-definitions-examples-and-assessm/): Whether harm has already occurred or could occur, and how incidents, near misses, controls and exposure evidence affect the assessment.
- [Board Responsibilities for GRI Reporting: Material Topics, Oversight and Final Approval](https://reporting.academy/en/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/board-responsibilities-for-gri-reporting-material-topics-oversight-and/): what the highest governance body has to approve itself, what it can delegate, and what evidences the release decision afterwards
- [Can You Say 'GRI Compliant' or 'Aligned with GRI'? Claims to Use and Avoid](https://reporting.academy/en/knowledge-hub/disclosure-guides/gri/gri-content-index/can-you-say-gri-compliant-or-aligned-with-gri-claims-to-use-and-avoid/): What exactly is being claimed: a reporting status, a limited method alignment, a service completion or an authorised partner/certification status?
- [Do You Need to Disclose Every Indicator in a GRI Topic Standard?](https://reporting.academy/en/knowledge-hub/disclosure-guides/gri/gri-content-index/do-you-need-to-disclose-every-indicator-in-a-gri-topic-standard/): Do You Need to Disclose Every Indicator in a GRI Topic Standard?
- [Estimates in GRI Reporting](https://reporting.academy/en/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/estimates-in-gri-reporting/): Whether to use a defensible estimate, improve the method before publication, or apply an allowed reason for omission.
- [First GRI Report in 90 Days: What Is Realistic and What Must Wait](https://reporting.academy/en/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/first-gri-report-in-90-days-what-is-realistic-and-what-must-wait/): First GRI Report in 90 Days: What Is Realistic and What Must Wait
- [Greenwashing Risks in GRI Reports: Claims, Omissions and Evidence Gaps](https://reporting.academy/en/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/greenwashing-risks-in-gri-reports-claims-omissions-and-evidence-gaps/): which claims in a draft report carry greenwashing risk, and which of them to drop, evidence or reword before publication
- [GRI 1 Foundation 2021 Complete Requirements Checklist for Reporting in Accordance](https://reporting.academy/en/knowledge-hub/disclosure-guides/gri/gri-content-index/gri-1-foundation-2021-complete-requirements-checklist-for-reporting-in/): Whether every requirement has passed and the in-accordance statement can be released.
- [GRI 101 Biodiversity Site and Supply-Chain Data: How to Prepare Location-Specific Evidence](https://reporting.academy/en/knowledge-hub/disclosure-guides/gri/climate-energy-biodiversity/gri-101-biodiversity-site-and-supply-chain-data-how-to-prepare-locatio/): GRI 101 Biodiversity Site and Supply-Chain Data: How to Prepare Location-Specific Evidence
- [GRI 101 Mitigation Hierarchy](https://reporting.academy/en/knowledge-hub/disclosure-guides/gri/climate-energy-biodiversity/gri-101-mitigation-hierarchy/): Which action belongs to which stage of the hierarchy, what residual impact remains and what evidence supports any restoration or offset claim.
- [GRI 101: Biodiversity 2024 - Complete Guide for 2026 Reporting](https://reporting.academy/en/knowledge-hub/disclosure-guides/gri/climate-energy-biodiversity/gri-101-biodiversity-2024-complete-guide-for-2026-reporting/): How to replace the old site-list approach with a location-specific, value-chain and evidence-led reporting system.
- [GRI 102 Scope 3 Reporting: Categories, Data Hierarchy and Supplier Estimates](https://reporting.academy/en/knowledge-hub/disclosure-guides/gri/climate-energy-biodiversity/gri-102-scope-3-reporting-categories-data-hierarchy-and-supplier-estim/): GRI 102 Scope 3 Reporting: Categories, Data Hierarchy and Supplier Estimates
- [GRI 102 Transition Plans and Just Transition: What Companies Need to Disclose](https://reporting.academy/en/knowledge-hub/disclosure-guides/gri/climate-energy-biodiversity/gri-102-transition-plans-and-just-transition-what-companies-need-to-di/): GRI 102 Transition Plans and Just Transition: What Companies Need to Disclose
- [GRI 102: Climate Change 2025 - What Changes and How to Prepare for 2027](https://reporting.academy/en/knowledge-hub/disclosure-guides/gri/climate-energy-biodiversity/gri-102-climate-change-2025-what-changes-and-how-to-prepare-for-2027/): Which legacy climate disclosures change, what data and governance are newly needed, and how to prepare the 2026-2027 transition.
- [GRI 103 Energy Consumption and Reporting Boundaries: A Practical Data Guide](https://reporting.academy/en/knowledge-hub/disclosure-guides/gri/climate-energy-biodiversity/gri-103-energy-consumption-and-reporting-boundaries-a-practical-data-g/): GRI 103 Energy Consumption and Reporting Boundaries: A Practical Data Guide
- [GRI 103 Renewable Energy Claims](https://reporting.academy/en/knowledge-hub/disclosure-guides/gri/climate-energy-biodiversity/gri-103-renewable-energy-claims/): Which renewable-energy claim is supported by the evidence, how to account for contractual instruments and what residual information must remain visible.
- [GRI 103: Energy 2025 — what changes from GRI 302](https://reporting.academy/en/knowledge-hub/disclosure-guides/gri/climate-energy-biodiversity/gri-103-energy-changes-from-gri-302/): When to transition, and what to change in the current energy data model
- [GRI 2-5 External Assurance Explained: assurance policy, scope, level, provider independence, limitations and disclosure checklist](https://reporting.academy/en/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/gri-2-5-external-assurance-explained-assurance-policy-scope-level-prov/): GRI 2-5 External Assurance Explained: assurance policy, scope, level, provider independence, limitations and disclosure checklist
- [GRI 2: General Disclosures 2021 — Complete Guide and Common Reporting Errors](https://reporting.academy/en/knowledge-hub/disclosure-guides/gri/gri-content-index/gri-2-general-disclosures-2021-complete-guide-and-common-reporting-err/): GRI 2: General Disclosures 2021 — Complete Guide and Common Reporting Errors
- [GRI 3-3 Explained: How to Report the Management of Each Material Topic](https://reporting.academy/en/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/gri-3-3-explained-how-to-report-the-management-of-each-material-topic/): GRI 3-3 Explained: How to Report the Management of Each Material Topic
- [GRI 3: Material Topics 2021 — How Disclosures 3-1, 3-2 and 3-3 Work Together](https://reporting.academy/en/knowledge-hub/disclosure-guides/gri/gri-content-index/gri-3-material-topics-2021-how-disclosures-3-1-3-2-and-3-3-work-togeth/): GRI 3: Material Topics 2021 — How Disclosures 3-1, 3-2 and 3-3 Work Together
- [GRI and ESRS Interoperability: Can One Dataset Support Both Reports?](https://reporting.academy/en/knowledge-hub/disclosure-guides/gri/gri-alongside-esrs-and-ifrs-s1-s2/gri-and-esrs-interoperability-can-one-dataset-support-both-reports/): Which data and evidence can be reused directly, which need transformation, and which remain framework-specific.
- [GRI and ESRS Materiality Mapping Process Reuse and Gaps](https://reporting.academy/en/knowledge-hub/disclosure-guides/gri/gri-alongside-esrs-and-ifrs-s1-s2/gri-and-esrs-materiality-mapping-process-reuse-and-gaps/): GRI and ESRS Materiality Mapping Process Reuse and Gaps
- [GRI and TNFD: How Impact Reporting Connects with Nature-Related Risk Disclosure](https://reporting.academy/en/knowledge-hub/disclosure-guides/gri/gri-alongside-esrs-and-ifrs-s1-s2/gri-and-tnfd-how-impact-reporting-connects-with-nature-related-risk-di/): GRI and TNFD: How Impact Reporting Connects with Nature-Related Risk Disclosure
- [GRI Confidentiality Constraints and Legal Prohibitions: When an Omission Is Defensible](https://reporting.academy/en/knowledge-hub/disclosure-guides/gri/gri-content-index/gri-confidentiality-constraints-and-legal-prohibitions-when-an-omissio/): whether a confidentiality or legal-prohibition omission holds at requirement level, or whether aggregation, ranges or a time lag lets you report after all
- [GRI Content Index Cross-References: How Precise Must Page and Web Links Be?](https://reporting.academy/en/knowledge-hub/disclosure-guides/gri/gri-content-index/gri-content-index-cross-references-how-precise-must-page-and-web-links/): Can a reasonable reader reach every part of the reported disclosure directly and without guessing?
- [GRI Content Index Review Checklist: 25 Checks before Publication](https://reporting.academy/en/knowledge-hub/disclosure-guides/gri/gri-content-index/gri-content-index-review-checklist-25-checks-before-publication/): GRI Content Index Review Checklist: 25 Checks before Publication
- [GRI Content Index: reporting routes, disclosure locations, material topics, Sector Standards, permitted omissions and a free template](https://reporting.academy/en/knowledge-hub/disclosure-guides/gri/gri-content-index/gri-content-index-reporting-routes-disclosure-locations-material-topic/): What must appear in the index, how each row should point to evidence, and how omissions should be recorded.
- [GRI Due Diligence and Business Relationships: Cause, Contribute and Directly Linked](https://reporting.academy/en/knowledge-hub/disclosure-guides/gri/gri-stakeholders-and-due-diligence/gri-due-diligence-and-business-relationships-cause-contribute-and-dire/): What did the organisation itself do or fail to do, how did that affect the other entity's conduct, and what relationship connects the impact to the organisation?
- [GRI Evidence Pack: source documents, calculations, methodologies, data-owner confirmations, review controls, approvals, access and retention](https://reporting.academy/en/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/gri-evidence-pack-source-documents-calculations-methodologies-data-own/): What evidence must be retained, how it is classified and linked, who reviews it, and when it can be deleted or archived.
- [GRI Impact Inventory: How to Build a Complete Long List of Impacts](https://reporting.academy/en/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/gri-impact-inventory-how-to-build-a-complete-long-list-of-impacts/): GRI Impact Inventory: How to Build a Complete Long List of Impacts
- [GRI Impact Materiality Methodology: How to Score and Prioritise Significant Impacts](https://reporting.academy/en/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/gri-impact-materiality-methodology-how-to-score-and-prioritise-signifi/): GRI Impact Materiality Methodology: How to Score and Prioritise Significant Impacts
- [GRI In Accordance vs With Reference: requirements, content indexes, statements of use, permitted omissions, GRI notification and reporting claims](https://reporting.academy/en/knowledge-hub/disclosure-guides/gri/gri-content-index/gri-in-accordance-vs-with-reference-requirements-content-indexes-state/): Which reporting route supports the intended claim and what minimum process is required.
- [GRI Materiality Assessment](https://reporting.academy/en/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/gri-materiality-assessment/): GRI Materiality Assessment
- [GRI Materiality Assessment without Reliable Data: Expert Judgement, Assumptions and Uncertainty](https://reporting.academy/en/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/gri-materiality-assessment-without-reliable-data-expert-judgement-assu/): GRI Materiality Assessment without Reliable Data: Expert Judgement, Assumptions and Uncertainty
- [GRI Materiality Thresholds: How to Set, Approve and Defend the Cut-Off](https://reporting.academy/en/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/gri-materiality-thresholds-how-to-set-approve-and-defend-the-cut-off/): How to set, challenge, approve and document the threshold without turning professional judgement into an arbitrary score.
- [GRI Materiality, Severity, Human Rights and Reporting Principles Working Toolkit](https://reporting.academy/en/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/gri-materiality-severity-human-rights-and-reporting-principles-working/): Which package files and related guides belong to this toolkit?
- [GRI reasons for omission: not applicable, unavailable and confidential](https://reporting.academy/en/knowledge-hub/disclosure-guides/gri/gri-content-index/reasons-for-omission/): Which of the four permitted reasons for omission applies, and what has to be published with it
- [GRI Reporting Boundary Explained: Subsidiaries, Joint Ventures and Value-Chain Impacts](https://reporting.academy/en/knowledge-hub/disclosure-guides/gri/gri-stakeholders-and-due-diligence/boundary-errors-are-rarely-just-technical-drafting-problems-they-can-r/): Which entities supply consolidated sustainability information, and which activities or relationships must be assessed for impacts.
- [GRI Reporting for Groups](https://reporting.academy/en/knowledge-hub/disclosure-guides/gri/gri-stakeholders-and-due-diligence/gri-reporting-for-groups/): Which entities and impacts are included, how each disclosure is consolidated, and when group narrative must be supplemented by entity or site detail.
- [GRI Reporting Principles Explained: Accuracy, Balance, Completeness and Verifiability](https://reporting.academy/en/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/gri-reporting-principles-explained-accuracy-balance-completeness-and-v/): How to turn the eight GRI reporting principles into drafting rules, evidence expectations and review controls.
- [GRI Sector Standards for Diversified Groups: When More Than One Standard Applies](https://reporting.academy/en/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/gri-sector-standards-for-diversified-groups-when-more-than-one-standar/): GRI Sector Standards for Diversified Groups: When More Than One Standard Applies
- [GRI Sector Standards: Applicability, Requirements and Common Mistakes](https://reporting.academy/en/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/gri-sector-standards-applicability-requirements-and-common-mistakes/): Which Sector Standard or Standards apply and how their topic and disclosure lists affect the materiality process and Content Index.
- [GRI Source Register and Data Request](https://reporting.academy/en/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/gri-source-register-and-data-request/): How to structure one register that supports data collection, drafting, review, Content Index assembly, assurance and repeat reporting.
- [GRI Statement of Use Correct Wording Placement and Approval](https://reporting.academy/en/knowledge-hub/disclosure-guides/gri/gri-content-index/gri-statement-of-use-correct-wording-placement-and-approval/): Which reporting option is supportable, what organisation and period the statement covers, and whether the exact claim is publication-ready.
- [GRI vs ESRS vs IFRS S1 and S2](https://reporting.academy/en/knowledge-hub/disclosure-guides/gri/gri-alongside-esrs-and-ifrs-s1-s2/gri-vs-esrs-vs-ifrs-s1-and-s2/): GRI vs ESRS vs IFRS S1 and S2
- [How Often Should a GRI Materiality Assessment Be Updated?](https://reporting.academy/en/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/how-often-should-a-gri-materiality-assessment-be-updated/): How Often Should a GRI Materiality Assessment Be Updated?
- [How to Exclude a Likely Material Topic from a GRI Sector Standard](https://reporting.academy/en/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/how-to-exclude-a-likely-material-topic-from-a-gri-sector-standard/): How to Exclude a Likely Material Topic from a GRI Sector Standard
- [How to Prepare a GRI Report](https://reporting.academy/en/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/how-to-prepare-a-gri-report/): How to Prepare a GRI Report
- [How to Prepare a GRI Report for External Assurance](https://reporting.academy/en/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/how-to-prepare-a-gri-report-for-external-assurance/): How to Prepare a GRI Report for External Assurance
- [How to Prepare a GRI Report without a Dedicated ESG Team](https://reporting.academy/en/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/how-to-prepare-a-gri-report-without-a-dedicated-esg-team/): How to Prepare a GRI Report without a Dedicated ESG Team
- [How to Select GRI Topic Standards and Relevant Disclosures](https://reporting.academy/en/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/how-to-select-gri-topic-standards-and-relevant-disclosures/): Which Topic Standard disclosures are relevant to the organisation's impacts for each material topic.
- [Human Rights Impacts under GRI: Why Severity Can Override Likelihood](https://reporting.academy/en/knowledge-hub/disclosure-guides/gri/gri-stakeholders-and-due-diligence/human-rights-impacts-under-gri-why-severity-can-override-likelihood/): How to prevent a severe low-probability human-rights impact from disappearing inside an ordinary likelihood-weighted scoring model.
- [Impact Materiality vs Double Materiality](https://reporting.academy/en/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/impact-materiality-vs-double-materiality/): Impact Materiality vs Double Materiality
- [Internal Controls for GRI Reporting: Data Owners, Reviewers and Approval Workflow](https://reporting.academy/en/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/internal-controls-for-gri-reporting-data-owners-reviewers-and-approval/): Internal Controls for GRI Reporting: Data Owners, Reviewers and Approval Workflow
- [Is GRI Reporting Mandatory? Requirements by Country and Company Type](https://reporting.academy/en/knowledge-hub/disclosure-guides/gri/gri-content-index/is-gri-reporting-mandatory-requirements-by-country-and-company-type/): Whether the obligation is a direct GRI mandate, a different mandatory reporting regime, a contractual requirement or a voluntary public claim.
- [Limited Assurance on Selected GRI Indicators vs Assurance of the Whole Report](https://reporting.academy/en/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/limited-assurance-on-selected-gri-indicators-vs-assurance-of-the-whole/): what an assurance engagement covers and how to word the publication sentence, so a conclusion on selected indicators is never read as assurance of the whole report
- [One GHG Inventory for GRI 102, ESRS E1 and IFRS S2: Boundaries, Metrics and Remaining Gaps](https://reporting.academy/en/knowledge-hub/disclosure-guides/gri/gri-alongside-esrs-and-ifrs-s1-s2/one-ghg-inventory-for-gri-102-esrs-e1-and-ifrs-s2-boundaries-metrics-a/): which GHG figures can be published unchanged across GRI 102, ESRS E1 and IFRS S2, and where a separate boundary or Scope 2 view is unavoidable
- [Partial GRI disclosures: reporting missing requirements without misleading readers](https://reporting.academy/en/knowledge-hub/disclosure-guides/gri/gri-content-index/partial-disclosures-missing-requirements/): How to report partial GRI disclosures, missing requirements, scope gaps, voluntary information and permitted omissions without misleading readers.
- [Positive vs Negative Impacts in GRI Reporting: What Counts and How to Evidence It](https://reporting.academy/en/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/positive-vs-negative-impacts-in-gri-reporting-what-counts-and-how-to-e/): Is the statement about an activity, output, outcome or effect on the economy, environment or people?
- [Scale, Scope and Irremediable Character: How to Assess Severity under GRI](https://reporting.academy/en/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/scale-scope-and-irremediable-character-how-to-assess-severity-under-gr/): How to distinguish scale, scope and irremediable character, avoid double counting and compare unlike impacts without false precision.
- [Stakeholder engagement for GRI materiality: methods, evidence and common mistakes](https://reporting.academy/en/knowledge-hub/disclosure-guides/gri/gri-stakeholders-and-due-diligence/many-organisations-already-collect-large-volumes-of-stakeholder-inform/): Which stakeholder evidence can be reused, where targeted engagement is necessary, and how the input affects the impact assessment.
- [Using AI for GRI Reporting: What Can Be Automated and What Requires Human Judgement](https://reporting.academy/en/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/using-ai-for-gri-reporting-what-can-be-automated-and-what-requires-hum/): which GRI reporting tasks AI may draft or check, which stay with a named human, and what audit trail an AI-assisted step has to leave
- [Using GRI Data for EcoVadis, S&P CSA, CDP and Customer Questionnaires](https://reporting.academy/en/knowledge-hub/disclosure-guides/gri/gri-alongside-esrs-and-ifrs-s1-s2/using-gri-data-for-ecovadis-s-p-csa-cdp-and-customer-questionnaires/): Using GRI Data for EcoVadis, S&P CSA, CDP and Customer Questionnaires
- [What Are the GRI Standards?](https://reporting.academy/en/knowledge-hub/disclosure-guides/gri/gri-content-index/what-are-the-gri-standards/): What Are the GRI Standards?
- [What to Do When No GRI Topic Standard Covers a Material Topic](https://reporting.academy/en/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/what-to-do-when-no-gri-topic-standard-covers-a-material-topic/): What to Do When No GRI Topic Standard Covers a Material Topic
- [Are IFRS S1 and IFRS S2 Mandatory?](https://reporting.academy/en/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/are-ifrs-s1-and-ifrs-s2-mandatory/): What binding reporting obligation applies to the entity, from which period, and what reporting claim is supportable?
- [Can One Climate Dataset Support UK SRS S2, IFRS S2, ESRS E1, TCFD and CDP?](https://reporting.academy/en/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/can-one-climate-dataset-support-uk-srs-s2-ifrs-s2-esrs-e1-tcfd-and-cdp/): How to define the common source of truth and the framework-specific adjustment layer for every published output.
- [Can One Dataset Support IFRS S1/S2, ESRS, GRI and CDP?](https://reporting.academy/en/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/can-one-dataset-support-ifrs-s1-s2-esrs-gri-and-cdp/): Which information can be mastered once and which judgements or transformations must remain framework-specific?
- [Comparatives, Restatements and Errors](https://reporting.academy/en/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/comparatives-restatements-and-errors/): Whether a prior-period amount must be shown, revised or restated, and what explanation and publication correction are required.
- [Current and Anticipated Financial Effects Under IFRS S1 and S2: A Practical Guide](https://reporting.academy/en/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/current-and-anticipated-financial-effects-under-ifrs-s1-and-s2-a-pract/): Current and Anticipated Financial Effects Under IFRS S1 and S2: A Practical Guide
- [Estimates, Data Gaps and Uncertainty](https://reporting.academy/en/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/estimates-data-gaps-and-uncertainty/): Whether an estimate is usable, how it should be measured and controlled, and what uncertainty and limitations must be disclosed.
- [First IFRS S1 and S2 Reporting Cycle: A 12-Month Implementation Plan](https://reporting.academy/en/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/first-ifrs-s1-and-s2-reporting-cycle-a-12-month-implementation-plan/): How to sequence adoption, technical analysis, data, finance, controls, review and approval so the reporting cycle can finish on time.
- [First-Time Application of IFRS S1 and IFRS S2](https://reporting.academy/en/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/first-time-application-of-ifrs-s1-and-ifrs-s2/): Which transition reliefs to use, how to disclose them, and how each choice affects the second reporting cycle.
- [GHG Protocol and IFRS S2: reporting entity, organisational boundaries, equity share, control, jurisdictional methods, GWP values and Scope 1 and Scope 2 disaggregation](https://reporting.academy/en/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ghg-protocol-and-ifrs-s2-reporting-entity-organisational-boundaries-eq/): Which operations and investees are included, how emissions are consolidated, where local methods apply and how the resulting figures are presented.
- [How to Identify Sustainability-Related Risks and Opportunities Under IFRS S1](https://reporting.academy/en/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/how-to-identify-sustainability-related-risks-and-opportunities-under-i/): How to Identify Sustainability-Related Risks and Opportunities Under IFRS S1
- [How to Prepare an IFRS S1 and IFRS S2 Report](https://reporting.academy/en/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/how-to-prepare-an-ifrs-s1-and-ifrs-s2-report/): How to Prepare an IFRS S1 and IFRS S2 Report
- [How to Use SASB Standards When Applying IFRS S1](https://reporting.academy/en/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/how-to-use-sasb-standards-when-applying-ifrs-s1/): How to Use SASB Standards When Applying IFRS S1
- [Human Capital Disclosures Under IFRS S1: Risks, Opportunities and Industry Metrics](https://reporting.academy/en/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/human-capital-disclosures-under-ifrs-s1-risks-opportunities-and-indust/): Which workforce matters create risks or opportunities affecting prospects, and which metrics faithfully represent them?
- [IFRS KH 04 Strategy Disclosures](https://reporting.academy/en/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-kh-04-strategy-disclosures/): IFRS KH 04 Strategy Disclosures
- [IFRS S1 and IFRS S2 Explained](https://reporting.academy/en/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s1-and-ifrs-s2-explained/): What information belongs in investor-focused sustainability-related financial disclosures and what is required for an ISSB compliance statement.
- [IFRS S1 and S2 Assurance Readiness: Evidence, Controls and Common Review Findings](https://reporting.academy/en/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s1-and-s2-assurance-readiness-evidence-controls-and-common-review/): Define assurance readiness without implying a universal assurance mandate.
- [IFRS S1 and S2 Board Briefing: Ten Questions Directors Should Ask Before Approval](https://reporting.academy/en/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-and-s2-board-briefing-ten-questions-directors-should-ask-befor/): Whether the disclosure package is sufficiently complete, connected, evidenced and controlled for approval and any proposed compliance statement.
- [IFRS S1 and S2 Compliance Checklist and Free Disclosure Matrix](https://reporting.academy/en/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-and-s2-compliance-checklist-and-free-disclosure-matrix/): Whether each applicable requirement is supported by a materiality conclusion, evidence, control, draft location and sign-off.
- [IFRS S1 and S2 for CFOs: budgets, forecasts, financial statements, capital allocation, financing, financial effects, data lineage and sign-off](https://reporting.academy/en/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s1-and-s2-for-cfos-budgets-forecasts-financial-statements-capital/): How finance should connect sustainability information to planning, accounting, funding, controls and year-end sign-off.
- [IFRS S1 and S2 Gap Assessment: How to Test Readiness and Prioritise Remediation](https://reporting.academy/en/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-and-s2-gap-assessment-how-to-test-readiness-and-prioritise-rem/): Which workstreams and gaps must be remediated first to support a complete, controlled and defensible disclosure package.
- [IFRS S1 and S2 Governance Disclosures: Board Oversight, Management Roles and Controls](https://reporting.academy/en/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s1-and-s2-governance-disclosures-board-oversight-management-roles/): IFRS S1 and S2 Governance Disclosures: Board Oversight, Management Roles and Controls
- [IFRS S1 and S2 Industry-Based Metrics: How to Select Relevant SASB Guidance](https://reporting.academy/en/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-and-s2-industry-based-metrics-how-to-select-relevant-sasb-guid/): Which industries, disclosure topics, metrics and activity metrics are relevant to the reporting entity and to distinct parts of the group?
- [IFRS S1 and S2 Proportionality](https://reporting.academy/en/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-and-s2-proportionality/): What information must be searched for, how sophisticated an approach must be, or whether a permitted qualitative alternative applies.
- [IFRS S1 and S2 vs ESRS: Materiality, Scope and Disclosure Differences Explained](https://reporting.academy/en/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/ifrs-s1-and-s2-vs-esrs-materiality-scope-and-disclosure-differences-ex/): State why overlap is not equivalence and identify the two materiality lenses.
- [IFRS S1 and S2 vs GRI: Investor-Focused and Impact Reporting Compared](https://reporting.academy/en/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/ifrs-s1-and-s2-vs-gri-investor-focused-and-impact-reporting-compared/): State the distinct but complementary purposes and reject automatic equivalence.
- [IFRS S1 Climate-First Relief](https://reporting.academy/en/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-climate-first-relief/): Whether to elect climate-first, what S1 requirements remain applicable and how to make the year-two transition.
- [IFRS S1 Company-Specific Disclosures: What to Do When No Dedicated ISSB Standard Exists](https://reporting.academy/en/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-company-specific-disclosures-what-to-do-when-no-dedicated-issb/): Which sources and entity-specific information best meet IFRS S1 relevance and faithful-representation objectives?
- [IFRS S1 Compliance Statement, Report Location and Publication Timing Explained](https://reporting.academy/en/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s1-compliance-statement-report-location-and-publication-timing-ex/): IFRS S1 Compliance Statement, Report Location and Publication Timing Explained
- [IFRS S1 Implementation Registers](https://reporting.academy/en/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s1-implementation-registers/): Which package files and related guides belong to this toolkit?
- [IFRS S1 Materiality Assessment](https://reporting.academy/en/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-materiality-assessment/): Which information must be included, omitted, aggregated, disaggregated or supplemented to meet primary users' information needs?
- [IFRS S1 Metrics and Targets: Industry-Based, Entity-Specific and Performance Disclosures](https://reporting.academy/en/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-metrics-and-targets-industry-based-entity-specific-and-perform/): IFRS S1 Metrics and Targets: Industry-Based, Entity-Specific and Performance Disclosures
- [IFRS S1 Reporting Entity and Boundary: Financial Statements, Value Chain and GHG Data](https://reporting.academy/en/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-reporting-entity-and-boundary-financial-statements-value-chain/): IFRS S1 Reporting Entity and Boundary: Financial Statements, Value Chain and GHG Data
- [IFRS S1 Risk Management Disclosures: Identification, Prioritisation and Integration into ERM](https://reporting.academy/en/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s1-risk-management-disclosures-identification-prioritisation-and/): IFRS S1 Risk Management Disclosures: Identification, Prioritisation and Integration into ERM
- [IFRS S1 vs IFRS S2: Key Differences and Why Both Standards Matter](https://reporting.academy/en/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/ifrs-s1-vs-ifrs-s2-key-differences-and-why-both-standards-matter/): Which requirements are general, which are climate-specific and how to design one integrated reporting process.
- [IFRS S2 Category 15 and Financed Emissions: What Financial Institutions Must Report](https://reporting.academy/en/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-ghg-emissions-measurement/ifrs-s2-category-15-and-financed-emissions-what-financial-institutions/): How to set the Category 15 boundary, apply the financed-emissions disclosures and control AUM, gross exposure, asset classes, coverage and classifications.
- [IFRS S2 Climate Resilience: How to Assess and Disclose Capacity to Adapt](https://reporting.academy/en/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s2-climate-resilience-how-to-assess-and-disclose-capacity-to-adap/): What capacity does the entity actually have to adjust or adapt, over what horizon, with which resources, assets, investments and constraints?
- [IFRS S2 Climate Targets and Carbon Credits: Gross, Net and Credible Claims](https://reporting.academy/en/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-ghg-emissions-measurement/ifrs-s2-climate-targets-and-carbon-credits-gross-net-and-credible-clai/): IFRS S2 Climate Targets and Carbon Credits: Gross, Net and Credible Claims
- [IFRS S2 Climate-Related Risks and Opportunities: Complete Guide](https://reporting.academy/en/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s2-climate-related-risks-and-opportunities-complete-guide/): Which physical risks, transition risks and opportunities could reasonably affect the entity’s prospects, where are they concentrated, and how are they managed and measured?
- [IFRS S2 for Asset Managers: Portfolio Boundaries, Data and Investor Disclosures](https://reporting.academy/en/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-ghg-emissions-measurement/ifrs-s2-for-asset-managers-portfolio-boundaries-data-and-investor-disc/): IFRS S2 for Asset Managers: Portfolio Boundaries, Data and Investor Disclosures
- [IFRS S2 for Banks: Financed Emissions, Credit Risk and Climate Metrics](https://reporting.academy/en/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s2-for-banks-financed-emissions-credit-risk-and-climate-metrics/): IFRS S2 for Banks: Financed Emissions, Credit Risk and Climate Metrics
- [IFRS S2 for Insurers: Underwriting, Investments and Financed Emissions](https://reporting.academy/en/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-ghg-emissions-measurement/ifrs-s2-for-insurers-underwriting-investments-and-financed-emissions/): IFRS S2 for Insurers: Underwriting, Investments and Financed Emissions
- [IFRS S2 GHG Amendments 2025: What Changed and How to Prepare for 2027](https://reporting.academy/en/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-ghg-emissions-measurement/ifrs-s2-ghg-amendments-2025-what-changed-and-how-to-prepare-for-2027/): Whether to early apply, which reliefs are relevant, what data-model changes are needed, and how to prepare comparatives for 2027.
- [IFRS S2 Scenario Analysis: A Proportionate Approach to Climate Resilience](https://reporting.academy/en/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s2-scenario-analysis-a-proportionate-approach-to-climate-resilien/): What scenario-analysis approach is commensurate with the entity’s exposure and available skills, capabilities and resources?
- [IFRS S2 Scope 1, Scope 2 and Scope 3 Emissions: Complete Measurement Guide](https://reporting.academy/en/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-ghg-emissions-measurement/ifrs-s2-scope-1-scope-2-and-scope-3-emissions-complete-measurement-gui/): What emissions are within each scope, which entities and value-chain activities are included, how are they measured, and what limitations must be explained?
- [IFRS S2 Scope 2 Disclosure: Location-Based Emissions and Contractual Instruments](https://reporting.academy/en/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-ghg-emissions-measurement/ifrs-s2-scope-2-disclosure-location-based-emissions-and-contractual-in/): How to calculate the required location-based amount and what contractual or market-based information should accompany it.
- [IFRS S2 Scope 3: How to Assess All 15 Categories and Improve Data Quality](https://reporting.academy/en/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-ghg-emissions-measurement/ifrs-s2-scope-3-how-to-assess-all-15-categories-and-improve-data-quali/): Which categories are included, how the value-chain boundary is set, what data is proportionate and how quality and limitations are disclosed.
- [IFRS S2 Transition Plan Disclosures: Strategy, Assumptions, Resources and Progress](https://reporting.academy/en/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-ghg-emissions-measurement/ifrs-s2-transition-plan-disclosures-strategy-assumptions-resources-and/): IFRS S2 Transition Plan Disclosures: Strategy, Assumptions, Resources and Progress
- [IFRS S2 vs TCFD: What Changed and How to Transition](https://reporting.academy/en/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/ifrs-s2-vs-tcfd-what-changed-and-how-to-transition/): Which existing disclosures can be retained, which need greater specificity, and which new IFRS S1/S2 requirements need data, methods or approval?
- [IFRS Sustainability Disclosure Taxonomy: Digital Tagging for IFRS S1 and S2](https://reporting.academy/en/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-sustainability-disclosure-taxonomy-digital-tagging-for-ifrs-s1-an/): Explain what the taxonomy does and who decides whether tagging is mandatory.
- [Internal Controls Over IFRS Sustainability Disclosures: A Practical Framework](https://reporting.academy/en/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/internal-controls-over-ifrs-sustainability-disclosures-a-practical-fra/): Explain what IFRS requires and what it does not prescribe about controls.
- [Nature-Related Risks Under IFRS S1: How TNFD and SASB Can Support Disclosure](https://reporting.academy/en/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/nature-related-risks-under-ifrs-s1-how-tnfd-and-sasb-can-support-discl/): Which nature interfaces create risks or opportunities that could affect prospects, and what material information is needed?
- [The Four Pillars of IFRS S1 and IFRS S2: Governance, Strategy, Risk Management, Metrics and Targets](https://reporting.academy/en/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/the-four-pillars-of-ifrs-s1-and-ifrs-s2-governance-strategy-risk-manag/): The Four Pillars of IFRS S1 and IFRS S2: Governance, Strategy, Risk Management, Metrics and Targets
- [UK SRS S2 and CDP: How to Reuse Climate Data Without Assuming Compliance](https://reporting.academy/en/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/uk-srs-s2-and-cdp-how-to-reuse-climate-data-without-assuming-complianc/): How to reuse CDP-aligned data while completing a separate UK SRS S1/S2 assessment and annual-report approval process.
- [UK SRS S2 and GRI Climate Reporting: What Data Can Be Reused?](https://reporting.academy/en/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/uk-srs-s2-and-gri-climate-reporting-what-data-can-be-reused/): Which data, methods and evidence can be common, and where separate materiality, narrative and claim controls are required.
- [UK SRS S2 Board Briefing: reporting basis, material climate risks, scenarios, resilience, financial effects, GHG, reliefs, metrics, controls and approval](https://reporting.academy/en/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/uk-srs-s2-board-briefing-reporting-basis-material-climate-risks-scenar/): Whether the proposed disclosure and claim are supported by a complete reporting basis, materiality assessment, evidence, controls and appropriate approvals.
- [UK SRS S2 vs ESRS E1: Climate Materiality, GHG and Transition Plan Differences](https://reporting.academy/en/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/uk-srs-s2-vs-esrs-e1-climate-materiality-ghg-and-transition-plan-diffe/): Which data and evidence can be reused, and which framework-specific tests, disclosures and claims must remain separate.
- [Climate and Nature Reporting Together: How to Integrate TCFD, IFRS S2 and TNFD](https://reporting.academy/en/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/climate-and-nature-reporting-together-how-to-integrate-tcfd-ifrs-s2-an/): Climate and Nature Reporting Together: How to Integrate TCFD, IFRS S2 and TNFD
- [Common TNFD Reporting Mistakes Generic Nature Risk Missing Locations and Weak DIRO Logic](https://reporting.academy/en/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/common-tnfd-reporting-mistakes-generic-nature-risk-missing-locations-a/): Which weaknesses should be fixed before publication, and how to evidence the correction.
- [Does TNFD Require a Biodiversity Footprint? Metrics, Models and False Precision](https://reporting.academy/en/knowledge-hub/disclosure-guides/tnfd/tnfd-impact-measurement-and-targets/does-tnfd-require-a-biodiversity-footprint-metrics-models-and-false-pr/): Does TNFD Require a Biodiversity Footprint? Metrics, Models and False Precision
- [ENCORE, IBAT and Aqueduct for TNFD: What Each Tool Can and Cannot Do](https://reporting.academy/en/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/encore-ibat-and-aqueduct-for-tnfd-what-each-tool-can-and-cannot-do/): Which screening lens is suitable and what validation is needed?
- [Geospatial Data for TNFD: Coordinates, Maps, Data Quality and Confidentiality](https://reporting.academy/en/knowledge-hub/disclosure-guides/tnfd/tnfd-sensitive-and-priority-locations/geospatial-data-for-tnfd-coordinates-maps-data-quality-and-confidentia/): Can a reviewer reproduce where the location came from, how it was joined to nature data and why the public map uses its chosen granularity?
- [How to Prepare a TNFD-Aligned Report: Complete Step-by-Step Guide](https://reporting.academy/en/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/how-to-prepare-a-tnfd-aligned-report-complete-step-by-step-guide/): How to Prepare a TNFD-Aligned Report: Complete Step-by-Step Guide
- [Indigenous Peoples, Local Communities and FPIC in TNFD Reporting](https://reporting.academy/en/knowledge-hub/disclosure-guides/tnfd/tnfd-sensitive-and-priority-locations/indigenous-peoples-local-communities-and-fpic-in-tnfd-reporting/): Indigenous Peoples, Local Communities and FPIC in TNFD Reporting
- [Nature Dependencies and Ecosystem Services: How to Map What Your Business Relies On](https://reporting.academy/en/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/nature-dependencies-and-ecosystem-services-how-to-map-what-your-busine/): Which ecosystem services are operationally important, where are they supplied, how substitutable are they and what disruption pathways require escalation?
- [Nature Impacts and State of Nature: Drivers, Condition, Extent and Species](https://reporting.academy/en/knowledge-hub/disclosure-guides/tnfd/tnfd-impact-measurement-and-targets/nature-impacts-and-state-of-nature-drivers-condition-extent-and-specie/): What direct driver occurs, what element of nature changes, how significant/uncertain is the impact and what evidence or action is required?
- [Nature Transition Plans: What a Credible TNFD-Aligned Plan Should Contain](https://reporting.academy/en/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/nature-transition-plans-what-a-credible-tnfd-aligned-plan-should-conta/): Nature Transition Plans: What a Credible TNFD-Aligned Plan Should Contain
- [Phased TNFD Adoption What to Disclose in Year One and How to Expand Coverage](https://reporting.academy/en/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/phased-tnfd-adoption-what-to-disclose-in-year-one-and-how-to-expand-co/): Which nature-related issues, locations, disclosures and metrics are credible for year one, and what must be placed on the expansion roadmap.
- [The Six TNFD General Requirements: Materiality, Scope, Location, Integration, Time Horizons and Engagement](https://reporting.academy/en/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/the-six-tnfd-general-requirements-materiality-scope-location-integrati/): The Six TNFD General Requirements: Materiality, Scope, Location, Integration, Time Horizons and Engagement
- [TNFD and the ISSB Nature Project: What Companies Should Prepare for in 2026](https://reporting.academy/en/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/tnfd-and-the-issb-nature-project-what-companies-should-prepare-for-in/): TNFD and the ISSB Nature Project: What Companies Should Prepare for in 2026
- [TNFD Assess Phase: Turning Nature Dependencies and Impacts into Business Risks and Opportunities](https://reporting.academy/en/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-assess-phase-turning-nature-dependencies-and-impacts-into-busines/): Which nature-related risks and opportunities require treatment, escalation, financial analysis and disclosure?
- [TNFD Assurance Readiness: Evidence, Controls and Greenwashing Risks](https://reporting.academy/en/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/tnfd-assurance-readiness-evidence-controls-and-greenwashing-risks/): What exactly is being assured, against which criteria and with what evidence?
- [TNFD Core Global Disclosure Metrics: Land, Water, Pollution, Resources and Nature Risk](https://reporting.academy/en/knowledge-hub/disclosure-guides/tnfd/tnfd-impact-measurement-and-targets/tnfd-core-global-disclosure-metrics-land-water-pollution-resources-and/): TNFD Core Global Disclosure Metrics: Land, Water, Pollution, Resources and Nature Risk
- [TNFD Data and Evidence Quality: Primary, Secondary, Proxy and Geospatial Information](https://reporting.academy/en/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/tnfd-data-and-evidence-quality-primary-secondary-proxy-and-geospatial/): Is the information fit for this decision and how should uncertainty be disclosed?
- [TNFD DIRO, Financial Effects and Disclosure Working Toolkit](https://reporting.academy/en/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-diro-financial-effects-and-disclosure-working-toolkit/): Which package files and related guides belong to this toolkit?
- [TNFD DIROs Explained: Dependencies, Impacts, Risks and Opportunities](https://reporting.academy/en/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-diros-explained-dependencies-impacts-risks-and-opportunities/): How to distinguish and connect DIROs without double counting, unsupported causality or generic nature-risk wording.
- [TNFD Evaluate Phase: Environmental Assets, Ecosystem Services, Dependencies and Impacts](https://reporting.academy/en/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-evaluate-phase-environmental-assets-ecosystem-services-dependenci/): What are the organisation’s dependency and impact pathways, and which require measurement or escalation?
- [TNFD Explained: Recommendations, LEAP, DIROs and How to Start Nature-Related Reporting](https://reporting.academy/en/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/tnfd-explained-recommendations-leap-diros-and-how-to-start-nature-rela/): How to structure the first assessment and report without mistaking the framework for a checklist or claiming more alignment than the evidence supports.
- [TNFD Financial Effects: nature dependencies, impacts, revenue, costs, capex, assets, liabilities, cash flows, scenarios and access to finance](https://reporting.academy/en/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-financial-effects-nature-dependencies-impacts-revenue-costs-capex/): Which operational or strategic transmission channel could affect revenue, expenditure, capital expenditure, assets, liabilities, cash flows, insurance or access to and cost of capital?
- [TNFD for Asset Managers and Asset Owners: Portfolio Hotspots, Engagement and Disclosure](https://reporting.academy/en/knowledge-hub/disclosure-guides/tnfd/tnfd-banks-investors-and-insurers/tnfd-for-asset-managers-and-asset-owners-portfolio-hotspots-engagement/): How do hotspots change research, engagement, voting, allocation, products or risk controls?
- [TNFD for Banks: Loan Portfolios, Borrower Locations and Nature-Related Credit Risk](https://reporting.academy/en/knowledge-hub/disclosure-guides/tnfd/tnfd-banks-investors-and-insurers/tnfd-for-banks-loan-portfolios-borrower-locations-and-nature-related-c/): Which exposures need deeper borrower/location analysis and credit action?
- [TNFD for Food and Agriculture: Commodities, Water, Soil, Pollination and Traceability](https://reporting.academy/en/knowledge-hub/disclosure-guides/tnfd/tnfd-food-mining-energy-real-estate/tnfd-for-food-and-agriculture-commodities-water-soil-pollination-and-t/): Which commodities and origins create the most significant nature dependencies, impacts, risks and opportunities, and what level of traceability and engagement is proportionate?
- [TNFD for Insurers: Underwriting, Investments and Nature-Related Risk](https://reporting.academy/en/knowledge-hub/disclosure-guides/tnfd/tnfd-banks-investors-and-insurers/tnfd-for-insurers-underwriting-investments-and-nature-related-risk/): Which insured and invested activities, locations and ecosystem dependencies create material DIROs, and how should they affect risk appetite, products, pricing, capital allocation and disclosure?
- [TNFD for Mining, Energy and Heavy Industry: Sites, Water, Biodiversity and Communities](https://reporting.academy/en/knowledge-hub/disclosure-guides/tnfd/tnfd-food-mining-energy-real-estate/tnfd-for-mining-energy-and-heavy-industry-sites-water-biodiversity-and/): How should the organisation assess each site and project across its area of influence, shared basin or landscape, value chain and full lifecycle?
- [TNFD for Real Estate and Infrastructure: Sites, Construction Materials and Urban Nature](https://reporting.academy/en/knowledge-hub/disclosure-guides/tnfd/tnfd-food-mining-energy-real-estate/tnfd-for-real-estate-and-infrastructure-sites-construction-materials-a/): Which assets, projects, materials and tenant-controlled activities create material nature dependencies, impacts, risks and opportunities over the lifecycle?
- [TNFD Gap Assessment How to Test LEAP Data Governance and Disclosure Readiness](https://reporting.academy/en/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/tnfd-gap-assessment-how-to-test-leap-data-governance-and-disclosure-re/): Which gaps must be fixed before publication and which can be transparently placed on the roadmap.
- [TNFD Governance Disclosures: Board Oversight, Management Roles and Stakeholder Engagement](https://reporting.academy/en/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/tnfd-governance-disclosures-board-oversight-management-roles-and-stake/): Who is accountable, what information reaches each governance level, which decisions are affected, how rights-holder and stakeholder engagement informs the process, and what evidence supports the discl
- [TNFD LEAP Approach: A Step-by-Step Guide to Locate, Evaluate, Assess and Prepare](https://reporting.academy/en/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/tnfd-leap-approach-a-step-by-step-guide-to-locate-evaluate-assess-and/): How to translate LEAP into project scope, data requests, phase deliverables, approval gates and disclosures.
- [TNFD Locate Phase: Mapping Business Activities, Value Chains and Sensitive Locations](https://reporting.academy/en/knowledge-hub/disclosure-guides/tnfd/tnfd-sensitive-and-priority-locations/tnfd-locate-phase-mapping-business-activities-value-chains-and-sensiti/): Where should the organisation Evaluate dependencies and impacts in detail?
- [TNFD Location, Value Chain, Dependency, Impact and Evidence Registers](https://reporting.academy/en/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/tnfd-location-value-chain-dependency-impact-and-evidence-registers/): Which package files and related guides belong to this toolkit?
- [TNFD Materiality Explained: Financial, Impact and Double Materiality Approaches](https://reporting.academy/en/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-materiality-explained-financial-impact-and-double-materiality-app/): TNFD Materiality Explained: Financial, Impact and Double Materiality Approaches
- [TNFD Metrics and Targets: Core Global, Sector and Additional Metrics Explained](https://reporting.academy/en/knowledge-hub/disclosure-guides/tnfd/tnfd-impact-measurement-and-targets/tnfd-metrics-and-targets-core-global-sector-and-additional-metrics-exp/): TNFD Metrics and Targets: Core Global, Sector and Additional Metrics Explained
- [TNFD Mitigation Hierarchy: Avoid, Minimise, Restore and Offset Explained](https://reporting.academy/en/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-mitigation-hierarchy-avoid-minimise-restore-and-offset-explained/): TNFD Mitigation Hierarchy: Avoid, Minimise, Restore and Offset Explained
- [TNFD Nature Targets: Baselines, Locations, Value Chains and Progress](https://reporting.academy/en/knowledge-hub/disclosure-guides/tnfd/tnfd-impact-measurement-and-targets/tnfd-nature-targets-baselines-locations-value-chains-and-progress/): TNFD Nature Targets: Baselines, Locations, Value Chains and Progress
- [TNFD Nature-Related Opportunities: Resource Efficiency, Products and Nature-Based Solutions](https://reporting.academy/en/knowledge-hub/disclosure-guides/tnfd/tnfd-impact-measurement-and-targets/tnfd-nature-related-opportunities-resource-efficiency-products-and-nat/): Is the proposed activity a credible nature-related opportunity, what investment and safeguards are required, and what can be claimed publicly?
- [TNFD Nature-Related Risks: Physical, Transition and Systemic Risk Explained](https://reporting.academy/en/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-nature-related-risks-physical-transition-and-systemic-risk-explai/): What type of nature-related risk exists, through which pathway, over what time horizon, and how should it enter the organisation’s risk system?
- [TNFD Prepare Phase: Responses, Targets, Governance and Disclosure Readiness](https://reporting.academy/en/knowledge-hub/disclosure-guides/tnfd/tnfd-impact-measurement-and-targets/tnfd-prepare-phase-responses-targets-governance-and-disclosure-readine/): What will the organisation do, measure, approve and disclose - and how will progress feed the next LEAP cycle?
- [TNFD Priority Locations Explained: Selection Criteria, Granularity and Disclosure](https://reporting.academy/en/knowledge-hub/disclosure-guides/tnfd/tnfd-sensitive-and-priority-locations/tnfd-priority-locations-explained-selection-criteria-granularity-and-d/): Which locations qualify as priority locations, at what granularity, and what should be disclosed?
- [TNFD Reporting Checklist and Free LEAP Deliverables Pack](https://reporting.academy/en/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/tnfd-reporting-checklist-and-free-leap-deliverables-pack/): Which registers and checklists should be completed before drafting a first TNFD-aligned disclosure.
- [TNFD Risk and Impact Management: Processes for Direct Operations and Value Chains](https://reporting.academy/en/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-risk-and-impact-management-processes-for-direct-operations-and-va/): TNFD Risk and Impact Management: Processes for Direct Operations and Value Chains
- [TNFD Scenario Analysis and Nature Resilience: A Practical First-Year Approach](https://reporting.academy/en/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-scenario-analysis-and-nature-resilience-a-practical-first-year-ap/): TNFD Scenario Analysis and Nature Resilience: A Practical First-Year Approach
- [TNFD Sensitive Locations: Protected Areas, Ecosystem Integrity, Water Risk and Services](https://reporting.academy/en/knowledge-hub/disclosure-guides/tnfd/tnfd-sensitive-and-priority-locations/tnfd-sensitive-locations-protected-areas-ecosystem-integrity-water-ris/): Does this location meet one or more sensitive-location criteria, and what ecological scale should be used for deeper assessment?
- [TNFD Strategy Disclosures: DIROs, Business Model, Resilience and Priority Locations](https://reporting.academy/en/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/tnfd-strategy-disclosures-diros-business-model-resilience-and-priority/): What material DIROs exist, where and over which horizons; how they affect the business model, value chain, strategy and financial planning; how resilient the strategy is; and which priority locations
- [TNFD Supplier Questionnaire: What Nature Data to Request Without Overburdening SMEs](https://reporting.academy/en/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/tnfd-supplier-questionnaire-what-nature-data-to-request-without-overbu/): Which suppliers need which questions and evidence, at what granularity, for which decision and by when?
- [TNFD Tools, Data, Assurance and Portfolio Registers](https://reporting.academy/en/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/tnfd-tools-data-assurance-and-portfolio-registers/): Which package files and related guides belong to this toolkit?
- [TNFD Value Chain Assessment: Suppliers, Commodities, Traceability and Data Gaps](https://reporting.academy/en/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/tnfd-value-chain-assessment-suppliers-commodities-traceability-and-dat/): Which sectors, commodities, suppliers, geographies and downstream pathways require deeper assessment?
- [TNFD vs ESRS E4: Nature-Related Financial Disclosure and Double Materiality Compared](https://reporting.academy/en/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-vs-esrs-e4-nature-related-financial-disclosure-and-double-materia/): What can be reused, what must be adjusted, and how to avoid an unsupported equivalence or compliance claim.
- [TNFD vs GRI 101 Biodiversity: Key Differences and Practical Interoperability](https://reporting.academy/en/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/tnfd-vs-gri-101-biodiversity-key-differences-and-practical-interoperab/): TNFD vs GRI 101 Biodiversity: Key Differences and Practical Interoperability
- [TNFD vs TCFD: Nature-Related and Climate-Related Financial Disclosures Compared](https://reporting.academy/en/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/tnfd-vs-tcfd-nature-related-and-climate-related-financial-disclosures/): Which governance, risk and reporting infrastructure can be reused and which nature-specific evidence and processes must be added.
- [What Does TNFD Adopter Mean Commitment Reporting Timing and Common Misunderstandings](https://reporting.academy/en/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/what-does-tnfd-adopter-mean-commitment-reporting-timing-and-common-mis/): Whether the organisation is ready to publicly commit to a reporting year, and how to word the claim without overstatement.
- [Article 6 Designation Explained: When UAE MRV Duties Attach to a Source](https://reporting.academy/en/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/article-6-designation-explained-when-uae-mrv-duties-attach-to-a-source/): Whether designation evidence exists, what unit it covers and which reporting instructions follow.
- [Common UAE Climate Law Mistakes: Assuming Universal Filing, Mixing Thresholds and Weak MRV](https://reporting.academy/en/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/common-uae-climate-law-mistakes-assuming-universal-filing-mixing-thres/): Common UAE Climate Law Mistakes: Assuming Universal Filing, Mixing Thresholds and Weak MRV
- [Does the UAE Climate Law Apply in Free Zones, DIFC and ADGM?](https://reporting.academy/en/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/does-the-uae-climate-law-apply-in-free-zones-difc-and-adgm/): Explain the express free-zone reach without making a blanket filing conclusion.
- [Does the UAE Climate Law Require Scope 3 Emissions?](https://reporting.academy/en/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/does-the-uae-climate-law-require-scope-3-emissions/): Identify the exact legal or authority source for any Scope 3 requirement and build a controlled readiness screen without inventing an obligation.
- [Double Counting in UAE Carbon Markets Issuance Use Claims and NDC Accounting](https://reporting.academy/en/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/double-counting-in-uae-carbon-markets-issuance-use-claims-and-ndc-acco/): Double Counting in UAE Carbon Markets Issuance Use Claims and NDC Accounting
- [Emission Factors for UAE Climate Reporting: Local Data, IPCC, DEFRA and Supplier Factors](https://reporting.academy/en/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/emission-factors-for-uae-climate-reporting-local-data-ipcc-defra-and-s/): Emission Factors for UAE Climate Reporting: Local Data, IPCC, DEFRA and Supplier Factors
- [Estimates and Data Quality Under the UAE Climate Law: What Is Defensible?](https://reporting.academy/en/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/estimates-and-data-quality-under-the-uae-climate-law-what-is-defensibl/): Estimates and Data Quality Under the UAE Climate Law: What Is Defensible?
- [First UAE MRV Reporting Cycle: legal route, boundaries, facilities, methods, data controls, dry runs, verification, board approval and filing](https://reporting.academy/en/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/first-uae-mrv-reporting-cycle-legal-route-boundaries-facilities-method/): First UAE MRV Reporting Cycle: legal route, boundaries, facilities, methods, data controls, dry runs, verification, board approval and filing
- [Five-Year Data Retention Under Article 6: What Records Should Companies Keep?](https://reporting.academy/en/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/five-year-data-retention-under-article-6-what-records-should-companies/): Five-Year Data Retention Under Article 6: What Records Should Companies Keep?
- [GHG Protocol vs ISO 14064 for UAE Climate Law Compliance](https://reporting.academy/en/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/ghg-protocol-vs-iso-14064-for-uae-climate-law-compliance/): Which method will structure the provisional inventory, which elements must remain configurable, and what evidence is needed for authority and verifier review.
- [How to Build a UAE Climate Law GHG Inventory: Sources, Boundaries and Evidence](https://reporting.academy/en/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/how-to-build-a-uae-climate-law-ghg-inventory-sources-boundaries-and-ev/): Define the regulated perimeter and create a calculation-and-evidence structure that can be updated when authority instructions become more specific.
- [How to Choose a UAE GHG Verifier: Accreditation, Competence and Conflicts of Interest](https://reporting.academy/en/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/how-to-choose-a-uae-ghg-verifier-accreditation-competence-and-conflict/): How to Choose a UAE GHG Verifier: Accreditation, Competence and Conflicts of Interest
- [How to Prepare for UAE Climate Law Compliance: Step-by-Step MRV Roadmap](https://reporting.academy/en/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/how-to-prepare-for-uae-climate-law-compliance-step-by-step-mrv-roadmap/): Explain why a regulator-controlled applicability and authority record comes before calculation.
- [Internal Controls for UAE MRV: source completeness, reconciliations, factors, estimates, approvals, audit trails, cybersecurity and internal audit](https://reporting.academy/en/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/internal-controls-for-uae-mrv-source-completeness-reconciliations-fact/): Internal Controls for UAE MRV: source completeness, reconciliations, factors, estimates, approvals, audit trails, cybersecurity and internal audit
- [Is There a UAE Climate Law Emissions Threshold? Article 6 vs the 0.5 Million tCO2e Registry Test](https://reporting.academy/en/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/is-there-a-uae-climate-law-emissions-threshold-article-6-vs-the-0-5-mi/): Is There a UAE Climate Law Emissions Threshold? Article 6 vs the 0.5 Million tCO2e Registry Test
- [MOCCAE vs Competent Authorities: Who Sets and Enforces UAE Climate Reporting Requirements?](https://reporting.academy/en/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/moccae-vs-competent-authorities-who-sets-and-enforces-uae-climate-repo/): MOCCAE vs Competent Authorities: Who Sets and Enforces UAE Climate Reporting Requirements?
- [UAE Carbon Credits: Project Registration, Baselines, Additionality and Verification](https://reporting.academy/en/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/uae-carbon-credits-project-registration-baselines-additionality-and-ve/): How to separate project eligibility, methodology, baseline, additionality, monitoring, validation, verification, Registry approval, transfer, retirement and claims - and what evidence is needed at eac
- [UAE Carbon Registry 0.5 Million tCO2e Threshold: Entity, Facility or Group?](https://reporting.academy/en/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/uae-carbon-registry-0-5-million-tco2e-threshold-entity-facility-or-gro/): Which emissions perimeter should be tested against the threshold, what alternative views should be prepared and which questions require written authority or UAE legal confirmation.
- [UAE Climate Adaptation Plans: Heat, Water, Flooding, Infrastructure and Business Continuity](https://reporting.academy/en/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/uae-climate-adaptation-plans-heat-water-flooding-infrastructure-and-bu/): UAE Climate Adaptation Plans: Heat, Water, Flooding, Infrastructure and Business Continuity
- [UAE Climate Governance: Board, CFO, HSE, Legal and the Question of a Climate Committee](https://reporting.academy/en/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/uae-climate-governance-board-cfo-hse-legal-and-the-question-of-a-clima/): How to allocate climate-law ownership and decision rights, and whether a dedicated corporate climate committee is proportionate.
- [UAE Climate Inspections and Judicial Officers How to Build an Inspection Ready Evidence File](https://reporting.academy/en/knowledge-hub/disclosure-guides/uae/uae-sector-inventories/uae-climate-inspections-and-judicial-officers-how-to-build-an-inspecti/): UAE Climate Inspections and Judicial Officers How to Build an Inspection Ready Evidence File
- [UAE Climate Law and IFRS S2: Can One GHG and Climate Risk System Support Both?](https://reporting.academy/en/knowledge-hub/disclosure-guides/uae/uae-one-dataset-many-outputs/uae-climate-law-and-ifrs-s2-can-one-ghg-and-climate-risk-system-suppor/): Which data and controls are genuinely reusable, which boundaries require a bridge, and which output-specific requirements need separate calculations or narrative.
- [UAE Climate Law and Paris Agreement Article 6 What Companies Need to Know](https://reporting.academy/en/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/uae-climate-law-and-paris-agreement-article-6-what-companies-need-to-k/): UAE Climate Law and Paris Agreement Article 6 What Companies Need to Know
- [UAE Climate Law Board and CFO Briefing: Ten Decisions to Make Now](https://reporting.academy/en/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/uae-climate-law-board-and-cfo-briefing-ten-decisions-to-make-now/): UAE Climate Law Board and CFO Briefing: Ten Decisions to Make Now
- [UAE Climate Law Compliance Checklist and Free MRV Readiness Template](https://reporting.academy/en/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-law-compliance-checklist-and-free-mrv-readiness-template/): UAE Climate Law Compliance Checklist and Free MRV Readiness Template
- [UAE Climate Law Deadline and Current Implementation Status: What Changed After 30 May 2026?](https://reporting.academy/en/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/uae-climate-law-deadline-and-current-implementation-status-what-change/): Which date is legally relevant: entry into force, status adjustment, designation, reporting period or submission deadline.
- [UAE Climate Law Explained: Federal Decree-Law No. 11 of 2024 and What Businesses Should Do](https://reporting.academy/en/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/uae-climate-law-explained-federal-decree-law-no-11-of-2024-and-what-bu/): Whether the business is a Source, whether Article 6 designation evidence exists, and which authority instructions apply.
- [UAE Climate Law for Banks and Professional Services: Low Direct Emissions, High Reporting Expectations](https://reporting.academy/en/knowledge-hub/disclosure-guides/uae/uae-sector-inventories/uae-climate-law-for-banks-and-professional-services-low-direct-emissio/): What constitutes the minimum legally ready office inventory, and which additional data modules are justified by an authority, framework, materiality assessment or requester.
- [UAE Climate Law for Foreign Branches and Multinational Groups](https://reporting.academy/en/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/uae-climate-law-for-foreign-branches-and-multinational-groups/): Which UAE unit or Source is designated and whether the foreign parent’s inventory can be reused without changing the required local conclusion.
- [UAE Climate Law for Industrial Companies: Process Emissions, Permits and Reduction Plans](https://reporting.academy/en/knowledge-hub/disclosure-guides/uae/uae-sector-inventories/uae-climate-law-for-industrial-companies-process-emissions-permits-and/): Which physical sources, gases, methods and facility units belong in the authority-defined inventory, and what evidence supports each result.
- [UAE Climate Law for Logistics and Transport: Fleets, Warehouses and Contractor Data](https://reporting.academy/en/knowledge-hub/disclosure-guides/uae/uae-sector-inventories/uae-climate-law-for-logistics-and-transport-fleets-warehouses-and-cont/): Which vehicles, equipment, warehouses, cooling systems and contractor activities belong in the authority-defined Source and which remain separate value-chain screening.
- [UAE Climate Law for Multi-Emirate Groups: Entities, Facilities and Competent Authorities](https://reporting.academy/en/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/uae-climate-law-for-multi-emirate-groups-entities-facilities-and-compe/): Whether the reporting unit is a legal entity, branch, facility, designated Source, group or another perimeter specified by the competent authority.
- [UAE Climate Law for Quarrying and Construction Materials: MRV, Mobile Sources and Abatement](https://reporting.academy/en/knowledge-hub/disclosure-guides/uae/uae-sector-inventories/uae-climate-law-for-quarrying-and-construction-materials-mrv-mobile-so/): Which extraction, mobile, fixed-plant, contractor, purchased-energy, fugitive and process sources belong to the designated reporting perimeter.
- [UAE Climate Law for Real Estate and Hospitality: Landlord-Tenant Data, Cooling and Energy](https://reporting.academy/en/knowledge-hub/disclosure-guides/uae/uae-sector-inventories/uae-climate-law-for-real-estate-and-hospitality-landlord-tenant-data-c/): Which building activities belong in the entity or facility inventory, which require allocation, and which sit in a separate tenant, landlord or value-chain record.
- [UAE Climate Law Gap Assessment: Applicability, MRV, Verification and Reduction Readiness](https://reporting.academy/en/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-law-gap-assessment-applicability-mrv-verification-and-redu/): UAE Climate Law Gap Assessment: Applicability, MRV, Verification and Reduction Readiness
- [UAE Climate Law MRV Control and Evidence Pack](https://reporting.academy/en/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-law-mrv-control-and-evidence-pack/): Which package files and related guides belong to this toolkit?
- [UAE Climate Law MRV Requirements: Measurement, Reporting, Verification and Data Retention](https://reporting.academy/en/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-law-mrv-requirements-measurement-reporting-verification-an/): How to convert the legal duty and current authority instructions into data, calculations, controls, submission and retention.
- [UAE Climate Law Organisational Boundary: Operational Control, Financial Control or Equity Share?](https://reporting.academy/en/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/uae-climate-law-organisational-boundary-operational-control-financial/): Determine the authority-required reporting perimeter and document how operational control, financial control or equity share is applied or reconciled.
- [UAE Climate Law Penalties: Article 6 Fines, Repeat Violations and Evidence of Compliance](https://reporting.academy/en/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/uae-climate-law-penalties-article-6-fines-repeat-violations-and-eviden/): UAE Climate Law Penalties: Article 6 Fines, Repeat Violations and Evidence of Compliance
- [UAE Climate Law Readiness and MRV Control Toolkit](https://reporting.academy/en/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-law-readiness-and-mrv-control-toolkit/): Which package files and related guides belong to this toolkit?
- [UAE Climate Law Scope 1 Emissions: Fuel, Fleet, Processes and Refrigerants](https://reporting.academy/en/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-law-scope-1-emissions-fuel-fleet-processes-and-refrigerant/): Identify all direct emission sources within the approved perimeter and select a traceable calculation or measurement route for each.
- [UAE Climate Law Scope 2 Emissions: Electricity, Cooling, Renewable Contracts and I-RECs](https://reporting.academy/en/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-law-scope-2-emissions-electricity-cooling-renewable-contra/): Determine the authority-required purchased-energy treatment and, separately, whether a GHG Protocol location-based and market-based view is needed.
- [UAE Climate Law Source Register: How to Track Federal, Emirate and Free-Zone Requirements](https://reporting.academy/en/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/uae-climate-law-source-register-how-to-track-federal-emirate-and-free/): How to create one controlled register that links legal sources to operational requirements, owners, deadlines, evidence and update triggers.
- [UAE Climate Law Verification: Scope, Independence and Assurance Readiness](https://reporting.academy/en/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-law-verification-scope-independence-and-assurance-readines/): UAE Climate Law Verification: Scope, Independence and Assurance Readiness
- [UAE Climate Law, ESRS, GRI and CDP: Reusing Data Without Assuming Equivalence](https://reporting.academy/en/knowledge-hub/disclosure-guides/uae/uae-one-dataset-many-outputs/uae-climate-law-esrs-gri-and-cdp-reusing-data-without-assuming-equival/): Which fields can be reused directly, which require transformation or aggregation, and which remain framework-specific gaps.
- [UAE Climate Neutrality Pathway and Corporate Targets: How to Align Without Overclaiming](https://reporting.academy/en/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/uae-climate-neutrality-pathway-and-corporate-targets-how-to-align-with/): UAE Climate Neutrality Pathway and Corporate Targets: How to Align Without Overclaiming
- [UAE Climate Reporting Periods, Platforms and Filing Deadlines: What to Confirm with Authorities](https://reporting.academy/en/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-reporting-periods-platforms-and-filing-deadlines-what-to-c/): UAE Climate Reporting Periods, Platforms and Filing Deadlines: What to Confirm with Authorities
- [UAE Climate Reporting Software Minimum Requirements for an MRV Platform](https://reporting.academy/en/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-reporting-software-minimum-requirements-for-an-mrv-platfor/): UAE Climate Reporting Software Minimum Requirements for an MRV Platform
- [UAE Climate Risk Assessment: How to Connect Physical Risk to Assets, Supply Chains and Finance](https://reporting.academy/en/knowledge-hub/disclosure-guides/uae/uae-sector-inventories/uae-climate-risk-assessment-how-to-connect-physical-risk-to-assets-sup/): UAE Climate Risk Assessment: How to Connect Physical Risk to Assets, Supply Chains and Finance
- [UAE Emission-Reduction Plan: Actions, KPIs, Evidence and Board Oversight](https://reporting.academy/en/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/uae-emission-reduction-plan-actions-kpis-evidence-and-board-oversight/): UAE Emission-Reduction Plan: Actions, KPIs, Evidence and Board Oversight
- [UAE National Register for Carbon Credits: Who Must Register and What It Records](https://reporting.academy/en/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/uae-national-register-for-carbon-credits-who-must-register-and-what-it/): Whether an entity is within mandatory registration, may participate voluntarily or is acting as a trading platform, and which records and approvals are separate.
- [Who Is Covered by the UAE Climate Law? Understanding 'Sources' and Corporate Applicability](https://reporting.academy/en/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/who-is-covered-by-the-uae-climate-law-understanding-sources-and-corpor/): Which legal person or operating unit is the Source, and whether the reporting point is entity, facility, operator or another authority-defined unit.
- [Can a Company Claim Both UK SRS S1 and IFRS S1 Compliance?](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-strategic-report-and-nfsis/can-a-company-claim-both-uk-srs-s1-and-ifrs-s1-compliance/): Whether the reporting package meets every requirement of both bases.
- [Can One Dataset Support UK SRS S1, IFRS S1, ESRS and GRI?](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-strategic-report-and-nfsis/can-one-dataset-support-uk-srs-s1-ifrs-s1-esrs-and-gri/): Which information is common source data and which element is framework-specific.
- [Can You Claim UK SRS S1 Compliance While Using Climate-Only Relief?](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-claims-and-climate-only-relief/can-you-claim-uk-srs-s1-compliance-while-using-climate-only-relief/): Which public statement is supportable and how to separate UK SRS S1, UK SRS S2 and IFRS claims.
- [Common UK SRS S1 Mistakes: Copying IFRS Wording, Misusing Reliefs and Ignoring UK Reporting Law](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-strategic-report-and-nfsis/common-uk-srs-s1-mistakes-copying-ifrs-wording-misusing-reliefs-and-ig/): Which implementation error could undermine the report, claim or annual-report sign-off?
- [Current and Anticipated Financial Effects Under UK SRS S1: A Guide for Finance Teams](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-metrics-and-financial-effects/current-and-anticipated-financial-effects-under-uk-srs-s1-a-guide-for/): What financial effect is supportable, at what level of quantification, over which time horizon and with which assumptions, controls and connected disclosures.
- [FCA UK SRS Proposals: What UK SRS S1 Could Mean for Listed Companies from 2027](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-voluntary-use-and-mandatory-route/fca-uk-srs-proposals-what-uk-srs-s1-could-mean-for-listed-companies-fr/): whether your listing category would sit inside the FCA's proposed UK SRS regime from 2027, and what to build before the final Policy Statement
- [First UK SRS S1 Reporting Cycle: reporting basis, governance, materiality, industry metrics, data, financial effects, controls, assurance and board approval](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-materiality-and-boundary/first-uk-srs-s1-reporting-cycle-reporting-basis-governance-materiality/): How to sequence technical, data, finance, governance and publication work so that the final claim is supportable.
- [Free UK SRS S1 Materiality and Risk-Opportunity Register Template](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-materiality-and-boundary/free-uk-srs-s1-materiality-and-risk-opportunity-register-template/): Which sustainability-related risks and opportunities are material and what disclosure work do they trigger?
- [How to Identify Sustainability-Related Risks and Opportunities Under UK SRS S1](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-materiality-and-boundary/how-to-identify-sustainability-related-risks-and-opportunities-under-u/): How to create a complete, controlled register that connects sustainability matters to the entity’s prospects.
- [How to Prepare a UK SRS S1 Report: Complete Step-by-Step Guide](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/how-to-prepare-a-uk-srs-s1-report-complete-step-by-step-guide/): How to organise the first reporting cycle and retain enough evidence to support the final report and claim.
- [How to Select Industry-Based Metrics Under UK SRS S1 Without Mandatory SASB Use](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-voluntary-use-and-mandatory-route/how-to-select-industry-based-metrics-under-uk-srs-s1-without-mandatory/): How to Select Industry-Based Metrics Under UK SRS S1 Without Mandatory SASB Use
- [Human Capital Under UK SRS S1: Workforce Risks, Skills, Safety and Retention](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-materiality-and-boundary/human-capital-under-uk-srs-s1-workforce-risks-skills-safety-and-retent/): Which workforce risks and opportunities, and which supporting information, are material to primary users.
- [Internal Controls Over UK SRS S1 Disclosures: A Practical Framework](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/internal-controls-over-uk-srs-s1-disclosures-a-practical-framework/): How to design proportionate internal controls for UK SRS S1 disclosures without creating a separate sustainability bureaucracy.
- [Is UK SRS S1 Mandatory? The Voluntary Standard and Future UK Reporting Routes](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-voluntary-use-and-mandatory-route/is-uk-srs-s1-mandatory-the-voluntary-standard-and-future-uk-reporting/): Is UK SRS S1 Mandatory? The Voluntary Standard and Future UK Reporting Routes
- [Nature-Related Risks Under UK SRS S1: Using TNFD and Emerging ISSB Guidance](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-materiality-and-boundary/nature-related-risks-under-uk-srs-s1-using-tnfd-and-emerging-issb-guid/): Which nature-related information is material to primary users because it affects prospects.
- [The Four Pillars of UK SRS S1: Governance, Strategy, Risk Management, Metrics and Targets](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-materiality-and-boundary/the-four-pillars-of-uk-srs-s1-governance-strategy-risk-management-metr/): How to follow each material issue across four pillars and connect it to financial reporting.
- [UK SRS S1 and Anti-Greenwashing: How to Control Sustainability Claims](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-claims-and-climate-only-relief/uk-srs-s1-and-anti-greenwashing-how-to-control-sustainability-claims/): How to substantiate and approve UK SRS S1 claims about performance, progress, targets, opportunities, resilience and financial effects.
- [UK SRS S1 and the Companies Act: How Future Requirements May Fit Together](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-voluntary-use-and-mandatory-route/uk-srs-s1-and-the-companies-act-how-future-requirements-may-fit-togeth/): how much UK SRS capability to build now against a Companies Act route that is not yet law, and which legislative gaps to watch before you commit
- [UK SRS S1 and the NFSIS: What Can Be Combined and What Remains Separate?](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-strategic-report-and-nfsis/uk-srs-s1-and-the-nfsis-what-can-be-combined-and-what-remains-separate/): which NFSIS and UK SRS content can share one evidence base, and which scope, materiality and public-claim decisions must stay separate
- [UK SRS S1 and the Strategic Report: How to Integrate Sustainability and Financial Narrative](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-strategic-report-and-nfsis/uk-srs-s1-and-the-strategic-report-how-to-integrate-sustainability-and/): which UK SRS content the Strategic Report can carry, and where an exact cross-reference is safer than restating the same narrative in two places
- [UK SRS S1 Assurance Readiness: Evidence, Controls and the Emerging UK Oversight Regime](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-assurance-readiness-evidence-controls-and-the-emerging-uk-ov/): What evidence, controls and governance are needed to make UK SRS S1 disclosures ready for assurance or other external challenge.
- [UK SRS S1 Board Briefing: Ten Questions Directors Should Ask Before Approval](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-board-briefing-ten-questions-directors-should-ask-before-app/): Whether the board has enough evidence to approve the report, its cross-references and its public claim.
- [UK SRS S1 Climate-Only Relief: How It Works and How Long Voluntary Reporters Can Use It](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-claims-and-climate-only-relief/uk-srs-s1-climate-only-relief-how-it-works-and-how-long-voluntary-repo/): Whether paragraph E3 is available, what it changes, what must be disclosed and how to expand beyond climate.
- [UK SRS S1 Company-Specific Disclosures: What to Do When No Dedicated Standard Exists](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-company-specific-disclosures-what-to-do-when-no-dedicated-st/): UK SRS S1 Company-Specific Disclosures: What to Do When No Dedicated Standard Exists
- [UK SRS S1 Comparatives, Estimates and Errors: First-Year Reporting Guide](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-comparatives-estimates-and-errors-first-year-reporting-guide/): UK SRS S1 Comparatives, Estimates and Errors: First-Year Reporting Guide
- [UK SRS S1 Compliance Checklist and Free Disclosure Matrix](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-compliance-checklist-and-free-disclosure-matrix/): Can each disclosure be traced to a requirement, evidence source, owner and approval point?
- [UK SRS S1 Compliance Statement: Exact Decisions Behind an Explicit and Unreserved Claim](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-claims-and-climate-only-relief/uk-srs-s1-compliance-statement-exact-decisions-behind-an-explicit-and/): Can the report make an explicit and unreserved statement of compliance with UK SRS S1?
- [UK SRS S1 Digital Reporting: Taxonomy, Tagging and Future Filing Requirements](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-voluntary-use-and-mandatory-route/uk-srs-s1-digital-reporting-taxonomy-tagging-and-future-filing-require/): UK SRS S1 Digital Reporting: Taxonomy, Tagging and Future Filing Requirements
- [UK SRS S1 Explained: What It Requires, Who Can Use It and How to Start](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-explained-what-it-requires-who-can-use-it-and-how-to-start/): UK SRS S1 Explained: What It Requires, Who Can Use It and How to Start
- [UK SRS S1 First Cycle Working Toolkit](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-first-cycle-working-toolkit/): Which package files and related guides belong to this toolkit?
- [UK SRS S1 for CFOs: Linking Sustainability Risks to Budgets, Finance and the Annual Report](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-metrics-and-financial-effects/uk-srs-s1-for-cfos-linking-sustainability-risks-to-budgets-finance-and/): How to translate material sustainability matters into finance evidence and annual-report disclosures without inventing precision.
- [UK SRS S1 for Company Secretaries and Legal Teams: Governance, Report Placement and Claims](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-for-company-secretaries-and-legal-teams-governance-report-pl/): Where the disclosures sit, how governance and cross-references are evidenced, and what the entity may say publicly about compliance, alignment and assurance.
- [UK SRS S1 for Private and Unlisted Companies: Why Voluntary Use May Still Matter](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-voluntary-use-and-mandatory-route/uk-srs-s1-for-private-and-unlisted-companies-why-voluntary-use-may-sti/): whether voluntary UK SRS S1 use earns its cost for an unlisted company, and whether to apply it in full, in part or as a controlled supplement
- [UK SRS S1 Gap Assessment: How to Test Readiness for Voluntary or FCA Reporting](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-voluntary-use-and-mandatory-route/uk-srs-s1-gap-assessment-how-to-test-readiness-for-voluntary-or-fca-re/): Is the organisation report-ready, partially ready or still in design for UK SRS S1?
- [UK SRS S1 Governance Disclosures: Board Oversight, Management Roles and Evidence](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-governance-disclosures-board-oversight-management-roles-and/): Whether the report explains the real oversight and management mechanism rather than naming a committee or policy.
- [UK SRS S1 Materiality Assessment: Investor-Focused Reporting for UK Companies](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-materiality-and-boundary/uk-srs-s1-materiality-assessment-investor-focused-reporting-for-uk-com/): How to decide which information about an identified sustainability-related risk or opportunity must appear in the report.
- [UK SRS S1 Metrics and Targets: Industry Information, Entity-Specific KPIs and Progress](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-metrics-and-financial-effects/uk-srs-s1-metrics-and-targets-industry-information-entity-specific-kpi/): Which metrics are relevant and material, how to document entity-specific measures, and how to report target progress without hiding methods, estimates or missed milestones.
- [UK SRS S1 Practical Templates](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-practical-templates/): Which package files and related guides belong to this toolkit?
- [UK SRS S1 Primary Users and 'Prospects': What Information Is Decision-Useful?](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-primary-users-and-prospects-what-information-is-decision-use/): Whether information could influence resource-provision decisions because of a reasonable effect on prospects.
- [UK SRS S1 Proportionality: 'Undue Cost or Effort' and Commensurate Approaches](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-proportionality-undue-cost-or-effort-and-commensurate-approa/): UK SRS S1 Proportionality: 'Undue Cost or Effort' and Commensurate Approaches
- [UK SRS S1 Publication Timing and Report Location: Why the IFRS Delayed-Publication Relief Was Removed](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-publication-timing-and-report-location-why-the-ifrs-delayed/): Where the complete disclosure set will sit, how it will be released simultaneously with the financial statements and whether any cross-reference or separate document meets UK SRS S1 conditions.
- [UK SRS S1 Report Template: Structure, Basis of Preparation and Disclosure Prompts](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-report-template-structure-basis-of-preparation-and-disclosur/): How to structure the disclosure so readers understand its basis, material conclusions, financial connections and claim.
- [UK SRS S1 Reporting Entity and Boundary: Financial Statements, Value Chain and Group Changes](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-materiality-and-boundary/uk-srs-s1-reporting-entity-and-boundary-financial-statements-value-cha/): Which legal entities and relationships are inside the reporting entity, which sit outside consolidation but inside the risk/opportunity assessment, and how each metric perimeter is explained and recon
- [UK SRS S1 Risk Management Disclosures: How to Integrate Sustainability into ERM](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-materiality-and-boundary/uk-srs-s1-risk-management-disclosures-how-to-integrate-sustainability/): Whether the disclosure explains inputs, assessment, prioritisation, monitoring, opportunities, changes and genuine ERM integration.
- [UK SRS S1 SASB Optionality: What 'May Refer to and Consider' Means in Practice](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-metrics-and-financial-effects/uk-srs-s1-sasb-optionality-what-may-refer-to-and-consider-means-in-pra/): Whether SASB, another recognised source, peer practice or an entity-developed measure provides relevant and faithfully representative information for the entity’s industries and material matters.
- [UK SRS S1 Sources of Guidance: SASB, CDSB, GRI, ESRS, TNFD and Industry Practice](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-strategic-report-and-nfsis/uk-srs-s1-sources-of-guidance-sasb-cdsb-gri-esrs-tnfd-and-industry-pra/): UK SRS S1 Sources of Guidance: SASB, CDSB, GRI, ESRS, TNFD and Industry Practice
- [UK SRS S1 Strategy Disclosures: Business Model, Value Chain, Trade-Offs and Resource Allocation](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-strategy-disclosures-business-model-value-chain-trade-offs-a/): How to explain effects on the business model and value chain, choices, resources, financial consequences and resilience.
- [UK SRS S1 Timeline: 2026 Publication, Proposed 2027 Rules and What Companies Should Do Now](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-voluntary-use-and-mandatory-route/uk-srs-s1-timeline-2026-publication-proposed-2027-rules-and-what-compa/): UK SRS S1 Timeline: 2026 Publication, Proposed 2027 Rules and What Companies Should Do Now
- [UK SRS S1 vs ESRS: Investor Materiality, Double Materiality and UK-EU Reporting](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-strategic-report-and-nfsis/uk-srs-s1-vs-esrs-investor-materiality-double-materiality-and-uk-eu-re/): Which reporting work can be shared between UK SRS S1 and ESRS, and which materiality, disclosure and assurance decisions must remain separate.
- [UK SRS S1 vs GRI: Investor-Focused and Impact Reporting Compared](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-vs-gri-investor-focused-and-impact-reporting-compared/): Whether an item is reported under the investor lens, the impact lens, or both.
- [UK SRS S1 vs IFRS S1: The UK Amendments That Change Implementation](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-strategic-report-and-nfsis/uk-srs-s1-vs-ifrs-s1-the-uk-amendments-that-change-implementation/): UK SRS S1 vs IFRS S1: The UK Amendments That Change Implementation
- [UK SRS S1 vs UK SRS S2: How General and Climate Requirements Work Together](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-vs-uk-srs-s2-how-general-and-climate-requirements-work-toget/): UK SRS S1 vs UK SRS S2: How General and Climate Requirements Work Together
- [Common UK SRS S2 Mistakes: Copying IFRS Reliefs, Misstating Scope 3 and Ignoring UK Overlap](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/common-uk-srs-s2-mistakes-copying-ifrs-reliefs-misstating-scope-3-and/): Is the issue a wrong source, wrong applicability conclusion, missing evidence, incomplete provision disclosure or unsupported public claim?
- [Current and Anticipated Financial Effects Under UK SRS S2: A Guide for Finance Teams](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/current-and-anticipated-financial-effects-under-uk-srs-s2-a-guide-for/): Which current and anticipated effects are supportable, at what level of quantification, over which horizons, and with which assumptions, ranges, controls and connections to financial statements.
- [FCA UK SRS Climate Rules: Proposed Scope, Reliefs and Reporting from 2027](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/fca-uk-srs-climate-rules-proposed-scope-reliefs-and-reporting-from-202/): FCA UK SRS Climate Rules: Proposed Scope, Reliefs and Reporting from 2027
- [First UK SRS S2 Reporting Cycle: A 12-Month Implementation Plan](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-cycle-controls-and-assurance/first-uk-srs-s2-reporting-cycle-a-12-month-implementation-plan/): What must happen in each month, which workstreams depend on one another, and which evidence and approval gate marks real completion.
- [From UK TCFD Reporting to UK SRS S2: What Listed Companies Need to Add](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/from-uk-tcfd-reporting-to-uk-srs-s2-what-listed-companies-need-to-add/): From UK TCFD Reporting to UK SRS S2: What Listed Companies Need to Add
- [How to Prepare a UK SRS S2 Climate Report: Complete Step-by-Step Guide](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-cycle-controls-and-assurance/how-to-prepare-a-uk-srs-s2-climate-report-complete-step-by-step-guide/): How to Prepare a UK SRS S2 Climate Report: Complete Step-by-Step Guide
- [Internal Controls Over UK SRS S2 Climate Disclosures Data Models and Sign Off](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-cycle-controls-and-assurance/internal-controls-over-uk-srs-s2-climate-disclosures-data-models-and-s/): Which control prevents or detects the specific disclosure failure, who operates it and what evidence remains.
- [Is UK SRS S2 Mandatory? Voluntary Use, FCA Proposals and the 2027 Timeline](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/is-uk-srs-s2-mandatory-voluntary-use-fca-proposals-and-the-2027-timeli/): Is UK SRS S2 Mandatory? Voluntary Use, FCA Proposals and the 2027 Timeline
- [The Four Pillars of UK SRS S2: Governance, Strategy, Risk Management, Metrics and Targets](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/the-four-pillars-of-uk-srs-s2-governance-strategy-risk-management-metr/): How to assign ownership and make disclosures connected, consistent and evidence-based across all four pillars.
- [UK SRS S2 Alternative GHG Measurement Relief: The First-Year Rule Explained](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-alternative-ghg-measurement-relief-the-first-year-rule-expla/): Whether C3 is available and how to transition methods without losing traceability or comparability.
- [UK SRS S2 and NFSIS Climate Disclosures: When Duplication Can Be Avoided](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/uk-srs-s2-and-nfsis-climate-disclosures-when-duplication-can-be-avoide/): UK SRS S2 and NFSIS Climate Disclosures: When Duplication Can Be Avoided
- [UK SRS S2 and SECR: Why Emissions Reporting May Still Be Duplicated](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-and-secr-why-emissions-reporting-may-still-be-duplicated/): UK SRS S2 and SECR: Why Emissions Reporting May Still Be Duplicated
- [UK SRS S2 and the Companies Act Future Reporting for Economically Significant Companies](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/uk-srs-s2-and-the-companies-act-future-reporting-for-economically-sign/): What to build now, and what must remain an open legal or policy assumption.
- [UK SRS S2 and the December 2025 IFRS S2 Amendments: What Is Already Included?](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/uk-srs-s2-and-the-december-2025-ifrs-s2-amendments-what-is-already-inc/): Which December 2025 changes are already part of UK SRS S2 and what implementation records must change.
- [UK SRS S2 and Transition Plan Policy Standard Disclosures vs a Mandatory Plan Requirement](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-targets-transition-plans-and-credits/uk-srs-s2-and-transition-plan-policy-standard-disclosures-vs-a-mandato/): Which statements are UK SRS S2 requirements, which are guidance and which depend on future policy.
- [UK SRS S2 Assurance Readiness GHG Scenarios Financial Effects and Controls](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-cycle-controls-and-assurance/uk-srs-s2-assurance-readiness-ghg-scenarios-financial-effects-and-cont/): What is being assured, against which criteria, over what boundary and at what level.
- [UK SRS S2 Carbon Credits: Planned Use, Quality Attributes and Greenwashing Controls](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-targets-transition-plans-and-credits/uk-srs-s2-carbon-credits-planned-use-quality-attributes-and-greenwashi/): Whether the net target transparently shows gross reductions, residual emissions, planned credit reliance and the evidence supporting credit quality and claims.
- [UK SRS S2 Climate Governance Disclosures: Board Oversight, Skills and Controls](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/uk-srs-s2-climate-governance-disclosures-board-oversight-skills-and-co/): Whether the climate-governance narrative is supported by clear responsibility, capable oversight, decision evidence and operating controls.
- [UK SRS S2 Climate Materiality Assessment: What Information Could Affect Prospects?](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/uk-srs-s2-climate-materiality-assessment-what-information-could-affect/): Which climate matters and which information about them could influence primary users’ resource-allocation decisions.
- [UK SRS S2 Climate Resilience: How to Assess and Disclose Capacity to Adapt](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/uk-srs-s2-climate-resilience-how-to-assess-and-disclose-capacity-to-ad/): Whether the entity has a supportable, balanced assessment of capacity to adapt across time horizons, and whether the disclosure accurately reflects constraints and uncertainty.
- [UK SRS S2 Climate Risk Management: Identification, Prioritisation and ERM Integration](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/uk-srs-s2-climate-risk-management-identification-prioritisation-and-er/): Whether the climate process is sufficiently specific, repeatable and integrated to support the paragraph 25 disclosure and connected strategy, metrics and financial-effects information.
- [UK SRS S2 Climate Risk, Materiality, Governance and Strategy Registers](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/uk-srs-s2-climate-risk-materiality-governance-and-strategy-registers/): Which package files and related guides belong to this toolkit?
- [UK SRS S2 Compliance Checklist and Free Climate Disclosure Matrix](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-cycle-controls-and-assurance/uk-srs-s2-compliance-checklist-and-free-climate-disclosure-matrix/): Which rows are complete, which are gaps or provisions, what evidence and remediation are required, and whether the intended compliance claim can be approved.
- [UK SRS S2 Digital Reporting Taxonomy Climate Tags and Future FCA Filing](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/uk-srs-s2-digital-reporting-taxonomy-climate-tags-and-future-fca-filin/): What can be prepared now, what requires an extension or version decision, and what remains a future-rule dependency.
- [UK SRS S2 Explained: Climate Disclosure Requirements and How to Start](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/uk-srs-s2-explained-climate-disclosure-requirements-and-how-to-start/): UK SRS S2 Explained: Climate Disclosure Requirements and How to Start
- [UK SRS S2 Financed Emissions and Paragraph B59A: What Financial Institutions Must Explain](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-financed-emissions/uk-srs-s2-financed-emissions-and-paragraph-b59a-what-financial-institu/): Whether the issue is a normal data lag requiring estimation, a B59A same-period impracticability case, or use of the separate C4 Scope 3 provision.
- [UK SRS S2 for Asset Managers: Portfolio Boundaries, Financed Emissions and Client Data](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-financed-emissions/uk-srs-s2-for-asset-managers-portfolio-boundaries-financed-emissions-a/): How to define total AUM and financed-emissions coverage while controlling products, mandates, data periods, estimates and client claims.
- [UK SRS S2 for Banks: Financed Emissions, Credit Risk and Climate Metrics](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-financed-emissions/uk-srs-s2-for-banks-financed-emissions-credit-risk-and-climate-metrics/): How to turn the controlled gross-exposure population into emissions, risk, scenario and target disclosures that are connected and reviewable.
- [UK SRS S2 for CFOs: Connecting Climate Risk, GHG and the Annual Report](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-cycle-controls-and-assurance/uk-srs-s2-for-cfos-connecting-climate-risk-ghg-and-the-annual-report/): Which climate information must enter finance systems, which specialist owners remain responsible, and which reconciliations and approvals are required before annual-report release.
- [UK SRS S2 for Insurers: Underwriting, Investments and Climate Resilience](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-financed-emissions/uk-srs-s2-for-insurers-underwriting-investments-and-climate-resilience/): How to connect two portfolios in the resilience assessment while keeping financed emissions, insurance-associated emissions and other metrics distinct.
- [UK SRS S2 GHG Measurement, Relief and Scope 2 Registers](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-ghg-measurement-relief-and-scope-2-registers/): Which package files and related guides belong to this toolkit?
- [UK SRS S2 Industry-Based Metrics: Optional SASB Guidance but Mandatory Industry Judgement](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-industry-based-metrics-optional-sasb-guidance-but-mandatory/): Which industry-based metrics are relevant to the entity’s material climate matters, and which source or entity-developed measure best meets the information need.
- [UK SRS S2 Physical Risks, Transition Risks and Climate Opportunities Explained](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/uk-srs-s2-physical-risks-transition-risks-and-climate-opportunities-ex/): How to classify a climate matter and connect it to entity-specific exposure, vulnerability, response and prospects.
- [UK SRS S2 Policy, Assurance, Controls and Digital Registers](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-cycle-controls-and-assurance/uk-srs-s2-policy-assurance-controls-and-digital-registers/): Which package files and related guides belong to this toolkit?
- [UK SRS S2 Report Location, Timing and Compliance Statement Explained](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-cycle-controls-and-assurance/uk-srs-s2-report-location-timing-and-compliance-statement-explained/): UK SRS S2 Report Location, Timing and Compliance Statement Explained
- [UK SRS S2 Report Template: Four Pillars, GHG, Financial Effects and Reliefs](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-report-template-four-pillars-ghg-financial-effects-and-relie/): What sections and tables the report needs, how to connect them, and how to use cross-references without obscuring information or losing control.
- [UK SRS S2 Reporting Entity and GHG Boundary: Groups, JVs, Leases and Value Chains](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-reporting-entity-and-ghg-boundary-groups-jvs-leases-and-valu/): How each legal entity, facility, investee, lease and value-chain category is treated in the reporting entity and in Scope 1, Scope 2 or Scope 3.
- [UK SRS S2 Scenario Analysis: A Proportionate Approach to Climate Resilience](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/uk-srs-s2-scenario-analysis-a-proportionate-approach-to-climate-resili/): What scenario-analysis method is commensurate with exposure and available capability, and whether it produces enough evidence to assess strategy and business-model resilience.
- [UK SRS S2 Scope 1, Scope 2 and Scope 3 Emissions: Complete Measurement Guide](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-scope-1-scope-2-and-scope-3-emissions-complete-measurement-g/): How to define the boundary, measure gross emissions and retain sufficient evidence for each scope.
- [UK SRS S2 Scope 2: Location-Based Emissions, Contracts and Renewable Electricity Claims](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-scope-2-location-based-emissions-contracts-and-renewable-ele/): How to report the required location-based number and add credible contractual or market-based information.
- [UK SRS S2 Scope 3 Category 15: Investments, Exclusions and the 2025 Amendments](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-financed-emissions/uk-srs-s2-scope-3-category-15-investments-exclusions-and-the-2025-amen/): Whether to measure a wider Category 15 population or apply the permitted limitation to financed emissions, and how to explain that boundary.
- [UK SRS S2 Scope 3 Relief: How Indefinite Voluntary Use Works and What Must Be Disclosed](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-scope-3-relief-how-indefinite-voluntary-use-works-and-what-m/): Whether to use C4, what to disclose, what information to continue developing and how to prepare for future mandatory rules.
- [UK SRS S2 Strategy Disclosures: Business Model, Value Chain, Capital Deployment and Trade-Offs](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/uk-srs-s2-strategy-disclosures-business-model-value-chain-capital-depl/): Whether the climate strategy disclosure explains an entity-specific, funded and monitored response to material risks and opportunities.
- [UK SRS S2 Transition Plan Disclosures: What Is Required When a Plan Exists?](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-targets-transition-plans-and-credits/uk-srs-s2-transition-plan-disclosures-what-is-required-when-a-plan-exi/): Whether the entity has a plan meeting the UK SRS S2 concept and whether its disclosures faithfully explain the plan, its implementation basis and its progress.
- [UK SRS S2 vs IFRS S2: UK Amendments, Reliefs and Financed Emissions Compared](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/uk-srs-s2-vs-ifrs-s2-uk-amendments-reliefs-and-financed-emissions-comp/): UK SRS S2 vs IFRS S2: UK Amendments, Reliefs and Financed Emissions Compared
- [UKSRS S2 Climate Metrics and Targets: cross-industry metrics, GHG, risk exposure, opportunities, capital deployment, carbon prices, remuneration, industry metrics and targets.](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-climate-metrics-and-targets-cross-industry-industry-based-an/): Which climate metrics must be disclosed, how they are measured and controlled, and how targets and comparatives remain transparent when methods, boundaries or data quality change.
- [UKSRS S2 Climate Targets: scope, baseline, milestones, gross/net GHG targets, validation, revisions, missed targets and carbon credits.](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-targets-transition-plans-and-credits/uk-srs-s2-climate-targets-base-years-boundaries-milestones-and-perform/): Whether every material target has a complete, controlled definition and whether performance can be measured consistently and explained fairly.
- [Why UK SRS S2 Must Be Applied with UK SRS S1](https://reporting.academy/en/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/why-uk-srs-s2-must-be-applied-with-uk-srs-s1/): Why UK SRS S2 Must Be Applied with UK SRS S1
- [Análisis de escenarios climáticos y resiliencia conforme a las ESRS: un enfoque proporcionado para el primer año](https://reporting.academy/es/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-climate-scenario-analysis-and-resilience-a-proportionate-first-ye/): Comprender qué exige la E1 revisada y cuándo se utiliza el análisis de escenarios.
- [CSRD frente a ESRS: ¿Cuál es la diferencia?](https://reporting.academy/es/knowledge-hub/disclosure-guides/esrs/esrs-standards-and-scope/csrd-vs-esrs-what-is-the-difference/): Separar el análisis del alcance jurídico y de la transposición del análisis de la implementación de las normas de información.
- [Cómo estructurar un estado de sostenibilidad conforme a las ESRS: secciones, referencias cruzadas e información conectada](https://reporting.academy/es/knowledge-hub/disclosure-guides/esrs/esrs-reporting-cycle-and-controls/how-to-structure-an-esrs-sustainability-statement-sections-cross-refer/): Distinguir el estado específico, sus cuatro partes y las cuatro áreas de presentación de información.
- [Cómo identificar impactos, riesgos y oportunidades conforme a los ESRS: contexto de la entidad, cadenas de valor, dependencias, horizontes temporales, umbrales y registro de IRO](https://reporting.academy/es/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/how-to-identify-impacts-risks-and-opportunities-under-esrs-business-co/): Cómo pasar del contexto de la entidad a IRO y temas materiales específicos y basados en evidencia.
- [Cómo preparar un estado de sostenibilidad conforme a las ESRS: guía completa paso a paso](https://reporting.academy/es/knowledge-hub/disclosure-guides/esrs/esrs-reporting-cycle-and-controls/how-to-prepare-an-esrs-sustainability-statement-complete-step-by-step/): Cómo organizar el programa para que la materialidad, los datos, la información narrativa, los controles y la publicación formen un proceso trazable único.
- [Efectos financieros actuales y previstos conforme a las ESRS: guía práctica para equipos financieros](https://reporting.academy/es/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/current-and-anticipated-financial-effects-under-esrs-a-practical-guide/): Efectos financieros actuales y previstos conforme a las ESRS: guía práctica para equipos financieros
- [Emisiones ESRS de alcance 1, alcance 2 y alcance 3: límites, métodos y controles de datos](https://reporting.academy/es/knowledge-hub/disclosure-guides/esrs/esrs-reporting-cycle-and-controls/esrs-scope-1-scope-2-and-scope-3-emissions-boundaries-methods-and-data/): Emisiones ESRS de alcance 1, alcance 2 y alcance 3: límites, métodos y controles de datos
- [Errores comunes en la elaboración de informes ESRS: 25 problemas que socavan el cumplimiento y el aseguramiento](https://reporting.academy/es/knowledge-hub/disclosure-guides/esrs/esrs-reporting-cycle-and-controls/common-esrs-reporting-mistakes-25-problems-that-undermine-compliance-a/): Errores comunes en la elaboración de informes ESRS: 25 problemas que socavan el cumplimiento y el aseguramiento
- [ESRS 2 Información general: base de preparación, gobernanza, estrategia, modelo de negocio, partes interesadas, IRO materiales, índice de contenido y GDR](https://reporting.academy/es/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-2-general-disclosures-basis-of-preparation-governance-strategy-bu/): Cómo diseñar una narrativa transversal conectada y un sistema de evidencias.
- [ESRS 2023 frente a ESRS revisadas de 2026: ¿Qué versión debe utilizar su entidad?](https://reporting.academy/es/knowledge-hub/disclosure-guides/esrs/esrs-revised-standards-2026-transition/esrs-2023-vs-revised-esrs-2026-which-version-should-your-company-use/): Seleccione una vía de versión jurídicamente válida y documente las consecuencias en materia de datos, comparativos, controles y divulgación.
- [ESRS E1 Cambio climático: guía completa de implementación](https://reporting.academy/es/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-e1-climate-change-complete-implementation-guide/): ESRS E1 Cambio climático: guía completa de implementación
- [ESRS E2 Contaminación: aire, agua, suelo, microplásticos y sustancias preocupantes](https://reporting.academy/es/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-e2-pollution-air-water-soil-microplastics-and-substances-of-conce/): ESRS E2 Contaminación: aire, agua, suelo, microplásticos y sustancias preocupantes
- [ESRS E3 Agua: captación, consumo, vertido y divulgación sobre estrés hídrico](https://reporting.academy/es/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-e3-water-withdrawal-consumption-discharge-and-water-stress-report/): ESRS E3 Agua: captación, consumo, vertido y divulgación sobre estrés hídrico
- [ESRS E4 Biodiversidad y ecosistemas: emplazamientos, cadenas de valor, métricas y planes de transición](https://reporting.academy/es/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-e4-biodiversity-and-ecosystems-sites-value-chains-metrics-and-tra/): ESRS E4 Biodiversidad y ecosistemas: emplazamientos, cadenas de valor, métricas y planes de transición
- [ESRS E5 Uso de los recursos y economía circular: flujos de materiales, residuos y métricas de circularidad](https://reporting.academy/es/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-e5-resource-use-and-circular-economy-material-flows-waste-and-cir/): Cómo construir un modelo trazable de flujos de materiales y seleccionar métricas y objetivos de E5 con evidencias preparadas.
- [ESRS explicadas: qué exigen las normas, quién debe aplicarlas y cómo empezar](https://reporting.academy/es/knowledge-hub/disclosure-guides/esrs/esrs-standards-and-scope/esrs-explained-what-the-standards-require-who-must-apply-them-and-how/): Determinar el supuesto jurídico de aplicación, la edición aplicable de las ESRS, el límite de información, los asuntos materiales y la primera secuencia de implementación.
- [ESRS frente a GRI: doble materialidad, informes de impacto e interoperabilidad práctica](https://reporting.academy/es/knowledge-hub/disclosure-guides/esrs/esrs-alongside-other-frameworks/esrs-vs-gri-double-materiality-impact-reporting-and-practical-interope/): Qué evidencia puede reutilizarse, qué pruebas y resultados siguen siendo específicos de cada marco y qué arquitectura de informe combinado es defendible.
- [ESRS frente a IFRS S1 e IFRS S2: diferencias clave en materialidad, alcance e información](https://reporting.academy/es/knowledge-hub/disclosure-guides/esrs/esrs-alongside-other-frameworks/esrs-vs-ifrs-s1-and-ifrs-s2-key-differences-in-materiality-scope-and-r/): Cómo compartir procesos y datos preservando conclusiones separadas sobre materialidad, límites, presentación, cumplimiento y aseguramiento.
- [ESRS G1 Conducta empresarial: ética, corrupción, denuncia de irregularidades, proveedores y prácticas de pago](https://reporting.academy/es/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-g1-business-conduct-ethics-corruption-whistleblowing-suppliers-an/): Qué subtemas de G1 son materiales, qué información requerida e información específica de la entidad se necesitan y qué evidencia respalda cada declaración.
- [ESRS para grupos no pertenecientes a la UE y ESRS-40a: alcance, exenciones y requisitos emergentes](https://reporting.academy/es/knowledge-hub/disclosure-guides/esrs/esrs-standards-and-scope/esrs-for-non-eu-groups-and-esrs-40a-scope-exemptions-and-emerging-requ/): ESRS para grupos no pertenecientes a la UE y ESRS-40a: alcance, exenciones y requisitos emergentes
- [ESRS revisadas 2026: qué cambió y cómo prepararse para la información de 2027](https://reporting.academy/es/knowledge-hub/disclosure-guides/esrs/esrs-revised-standards-2026-transition/revised-esrs-2026-what-changed-and-how-to-prepare-for-2027-reporting/): Identificar los cambios que afectan a la metodología, los datos, los controles, los comparativos y la vía de transición elegida para FY2026.
- [ESRS S1 Personal propio: guía completa sobre políticas, métricas y características de los trabajadores](https://reporting.academy/es/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-s1-own-workforce-complete-guide-to-policies-metrics-and-worker-ch/): Cómo determinar la población de S1 y controlar las métricas y narrativas aplicables sobre el personal.
- [ESRS S2 Trabajadores de la cadena de valor: diligencia debida, datos y evidencias de proveedores](https://reporting.academy/es/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-s2-workers-in-the-value-chain-due-diligence-data-and-supplier-evi/): Qué grupos de trabajadores y relaciones son materiales, qué evidencias son proporcionales y cómo se demuestran las acciones, la reparación y los resultados.
- [ESRS S3 Comunidades afectadas: cómo identificar los impactos e informar sobre la participación](https://reporting.academy/es/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-s3-affected-communities-how-to-identify-impacts-and-report-engage/): Qué comunidades y derechos están vinculados a impactos materiales, y cómo se controlan la participación, las reclamaciones, la reparación y la evidencia.
- [ESRS S4 Consumidores y usuarios finales: impactos de los productos, seguridad, privacidad y acceso](https://reporting.academy/es/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-s4-consumers-and-end-users-product-impacts-safety-privacy-and-acc/): Qué vías de impacto sobre los productos y usuarios son materiales, y cómo se controlan las reclamaciones, los incidentes, la privacidad, el acceso y las evidencias relativas a los productos.
- [ESRS y CSDDD: comparación de las responsabilidades en materia de información, diligencia debida y cadena de valor](https://reporting.academy/es/knowledge-hub/disclosure-guides/esrs/esrs-alongside-other-frameworks/esrs-and-csddd-reporting-due-diligence-and-value-chain-responsibilitie/): ¿Qué evidencias y procesos pueden compartirse y qué conclusiones, aprobaciones y declaraciones públicas deben seguir siendo específicas de cada instrumento?
- [ESRS y la Taxonomía de la UE: cómo conectar la elegibilidad, la alineación y las divulgaciones de sostenibilidad](https://reporting.academy/es/knowledge-hub/disclosure-guides/esrs/esrs-alongside-other-frameworks/esrs-and-the-eu-taxonomy-how-to-connect-eligibility-alignment-and-sust/): Cómo compartir datos de actividades y financieros manteniendo separadas las pruebas de elegibilidad/alineación de la Taxonomía y los requisitos de materialidad/divulgación de los ESRS.
- [Estimaciones de las ESRS y «coste o esfuerzo indebido»: cuándo es defendible aplicar una exención](https://reporting.academy/es/knowledge-hub/disclosure-guides/esrs/esrs-information-materiality/esrs-estimates-and-undue-cost-or-effort-when-relief-is-defensible/): Estimaciones de las ESRS y «coste o esfuerzo indebido»: cuándo es defendible aplicar una exención
- [Etiquetado digital y XBRL de las ESRS: qué deben preparar ahora las entidades declarantes](https://reporting.academy/es/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-digital-tagging-and-xbrl-what-preparers-need-to-build-now/): Etiquetado digital y XBRL de las ESRS: qué deben preparar ahora las entidades declarantes
- [Evaluación de brechas de las ESRS: cómo comparar su informe actual con los requisitos revisados](https://reporting.academy/es/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-gap-assessment-how-to-compare-your-current-report-with-revised-re/): Evaluación de brechas de las ESRS: cómo comparar su informe actual con los requisitos revisados
- [Evaluación de doble materialidad de arriba abajo conforme a los ESRS revisados: metodología práctica](https://reporting.academy/es/knowledge-hub/disclosure-guides/esrs/esrs-double-materiality/top-down-double-materiality-assessment-under-revised-esrs-practical-me/): Qué temas pueden concluirse a partir de la evidencia del modelo de negocio y cuáles requieren una evaluación focalizada a nivel de IRO.
- [Evaluación de doble materialidad de los ESRS: guía paso a paso para 2026](https://reporting.academy/es/knowledge-hub/disclosure-guides/esrs/esrs-double-materiality/esrs-double-materiality-assessment-a-step-by-step-guide-for-2026/): Qué IRO y temas relacionados son materiales, qué evidencia respalda la conclusión y qué información se incluye en el estado.
- [Gobernanza de datos y controles internos de los ESRS: de los responsables de los puntos de datos a la evidencia para el aseguramiento](https://reporting.academy/es/knowledge-hub/disclosure-guides/esrs/esrs-reporting-cycle-and-controls/esrs-data-governance-and-internal-controls-from-datapoint-owners-to-as/): ¿Qué gobernanza, definiciones, controles y evidencias hacen que cada información sea trazable, reproducible y revisable?
- [Información específica de la empresa según las ESRS: cuando las normas no cubren un IRO material](https://reporting.academy/es/knowledge-hub/disclosure-guides/esrs/esrs-information-materiality/esrs-entity-specific-disclosures-when-the-standards-do-not-cover-a-mat/): ¿Qué información narrativa, métrica o relativa a objetivos adicional es necesaria para una presentación fiel?
- [Lista de comprobación de cumplimiento de las ESRS y matriz gratuita de información a revelar: qué completar antes de la publicación](https://reporting.academy/es/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-compliance-checklist-and-free-disclosure-matrix-what-to-complete/): Lista de comprobación de cumplimiento de las ESRS y matriz gratuita de información a revelar: qué completar antes de la publicación
- [Límite de la cadena de valor de las ESRS explicado: empresas protegidas, solicitudes a proveedores y alivio en la información](https://reporting.academy/es/knowledge-hub/disclosure-guides/esrs/esrs-standards-and-scope/esrs-value-chain-cap-explained-protected-undertakings-supplier-request/): Límite de la cadena de valor de las ESRS explicado: empresas protegidas, solicitudes a proveedores y alivio en la información
- [Límites de información de los ESRS: consolidación financiera, operaciones propias y cadena de valor](https://reporting.academy/es/knowledge-hub/disclosure-guides/esrs/esrs-standards-and-scope/esrs-reporting-boundaries-financial-consolidation-own-operations-and-t/): ¿Cómo debe clasificarse cada entidad, actividad, activo o relación para la evaluación de materialidad, la información narrativa y las métricas individuales?
- [Materialidad de impacto frente a materialidad financiera: cómo funciona la doble materialidad de los ESRS](https://reporting.academy/es/knowledge-hub/disclosure-guides/esrs/esrs-double-materiality/impact-materiality-vs-financial-materiality-how-esrs-double-materialit/): Si un tema es material desde la perspectiva de impacto, desde la perspectiva financiera o desde ambas.
- [Materialidad de la información en los ESRS: por qué un tema material no hace obligatorios todos los puntos de datos](https://reporting.academy/es/knowledge-hub/disclosure-guides/esrs/esrs-information-materiality/esrs-information-materiality-why-a-material-topic-does-not-make-every/): Qué DRs, ARs, puntos de datos e información específica de la entidad son materiales para cada IRO y subtema material.
- [Matriz de divulgaciones e índice de contenidos de ESRS: requisitos, AR, puntos de datos, responsables, evidencia, controles, estado del aseguramiento y ubicaciones en el informe](https://reporting.academy/es/knowledge-hub/disclosure-guides/esrs/esrs-reporting-cycle-and-controls/esrs-disclosure-matrix-and-content-index-requirements-ars-datapoints-o/): Qué campos y flujo de trabajo se necesitan desde el IRO hasta la página final.
- [Omisiones e información confidencial en las ESRS: perjuicio comercial, secretos comerciales y privacidad](https://reporting.academy/es/knowledge-hub/disclosure-guides/esrs/esrs-information-materiality/esrs-omissions-and-confidential-information-commercial-prejudice-trade/): Omisiones e información confidencial en las ESRS: perjuicio comercial, secretos comerciales y privacidad
- [Participación de las partes interesadas en las ESRS: partes interesadas afectadas, diligencia debida, representantes, sustitutos, mecanismos de reclamación, evidencia de materialidad y gobernanza](https://reporting.academy/es/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/stakeholder-engagement-in-esrs-affected-stakeholders-due-diligence-rep/): Cómo diseñar una participación proporcionada y demostrar su influencia en las decisiones.
- [Plan de transición climática ESRS: requisitos, compatibilidad con 1.5°C y brechas comunes](https://reporting.academy/es/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-climate-transition-plan-requirements-1-5c-compatibility-and-commo/): Plan de transición climática ESRS: requisitos, compatibilidad con 1.5°C y brechas comunes
- [Plantillas prácticas de control de ESRS](https://reporting.academy/es/knowledge-hub/disclosure-guides/esrs/esrs-reporting-cycle-and-controls/esrs-practical-control-templates/): ¿Qué archivos del paquete y qué guías relacionadas pertenecen a este conjunto de herramientas?
- [Políticas, acciones, métricas y metas de las ESRS: GDR-P, GDR-A, GDR-M, GDR-T, recursos, métodos, líneas base, hitos y divulgaciones de ausencia](https://reporting.academy/es/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-policies-actions-metrics-and-targets-gdr-p-gdr-a-gdr-m-gdr-t-reso/): Cómo estructurar las divulgaciones de políticas, acciones, métricas y metas en torno al IRO.
- [Preparación para el aseguramiento limitado conforme a las ESRS: evidencia, controles y hallazgos comunes](https://reporting.academy/es/knowledge-hub/disclosure-guides/esrs/esrs-reporting-cycle-and-controls/esrs-limited-assurance-readiness-evidence-controls-and-common-findings/): Definir la preparación para el aseguramiento limitado sin tratar el trabajo de preparación como una conclusión de aseguramiento.
- [Primer ciclo de presentación de información conforme a las ESRS: plan de proyecto de 15 meses para empresas y grupos](https://reporting.academy/es/knowledge-hub/disclosure-guides/esrs/esrs-reporting-cycle-and-controls/first-esrs-reporting-cycle-a-15-month-project-plan-for-companies-and-g/): ¿Qué debe decidirse pronto, qué flujos de trabajo pueden solaparse y qué dependencias se encuentran en la ruta crítica?
- [Registros de implementación de ESRS E5 y S1–S4](https://reporting.academy/es/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-e5-and-s1s4-implementation-registers/): ¿Qué archivos del paquete y guías relacionadas pertenecen a este kit de herramientas?
- [Requisitos de divulgación, puntos de datos y requisitos de aplicación de las ESRS: cómo leer las normas](https://reporting.academy/es/knowledge-hub/disclosure-guides/esrs/esrs-information-materiality/esrs-disclosure-requirements-datapoints-and-application-requirements-h/): Requisitos de divulgación, puntos de datos y requisitos de aplicación de las ESRS: cómo leer las normas
- [Retiros de GEI y créditos de carbono en las ESRS: emisiones brutas, declaraciones y normas de divulgación](https://reporting.academy/es/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-ghg-removals-and-carbon-credits-gross-emissions-claims-and-disclo/): Retiros de GEI y créditos de carbono en las ESRS: emisiones brutas, declaraciones y normas de divulgación
- [¿Puede un conjunto de datos respaldar tanto la elaboración de informes conforme a ESRS como conforme a IFRS S1/S2?](https://reporting.academy/es/knowledge-hub/disclosure-guides/esrs/esrs-alongside-other-frameworks/can-one-dataset-support-both-esrs-and-ifrs-s1-s2-reporting/): Qué información pertenece a la capa maestra/de evidencias común y qué ajustes y aprobaciones deben seguir siendo específicos de cada marco.
- [¿Quién debe informar conforme a la CSRD tras el Omnibus I? Guía del alcance de 2026](https://reporting.academy/es/knowledge-hub/disclosure-guides/esrs/esrs-standards-and-scope/who-must-report-under-csrd-after-omnibus-i-the-2026-scope-guide/): Determinar si se aplica la información individual, consolidada, de emisores o de terceros países para un ejercicio financiero y una jurisdicción determinados.
- [Autodeclaración de empresa protegida: qué deben documentar los proveedores y los solicitantes](https://reporting.academy/es/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-cap-scope-and-protected-status/protected-undertaking-self-declaration-what-suppliers-and-requesters-s/): qué debe indicar la declaración de empresa protegida, qué registros respaldan cada campo y cuándo debe volver a emitirse o corregirse
- [B1 y B2 explicados: perfil de la entidad, prácticas, políticas e iniciativas futuras](https://reporting.academy/es/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/b1-and-b2-explained-company-profile-practices-policies-and-future-init/): Qué pertenece al perfil de la entidad y qué etiqueta de madurez está respaldada para cada elemento de sostenibilidad.
- [C1 Modelo de negocio y cadena de valor: cómo redactar una divulgación completa y útil](https://reporting.academy/es/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-business-model-policies-workforce/c1-business-model-and-value-chain-how-to-write-a-useful-comprehensive/): ¿Qué aspectos del modelo de negocio son suficientemente significativos para describirlos y con qué nivel de agregación?
- [C9 Ratio de diversidad de género: cálculo, población y controles de información](https://reporting.academy/es/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/c9-gender-diversity-ratio-calculation-population-and-reporting-control/): Qué órgano y qué miembros activos forman la población del ratio, y qué convención de cálculo se utiliza.
- [Características de la plantilla en C5: rotación y poblaciones de dirección y gobernanza](https://reporting.academy/es/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-business-model-policies-workforce/c5-workforce-characteristics-turnover-management-and-governance-popula/): qué población corresponde a cada denominador de plantilla y si es seguro publicar una cifra de rotación para una población pequeña
- [Condenas y multas conforme a B11: ¿qué debe informar una entidad? ](https://reporting.academy/es/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/convictions-and-fines-under-b11-what-must-an-undertaking-report/): Si un hecho constituye una condena o multa pertinente, en qué periodo y límite, y cómo se agrega y formula.
- [Cómo deberían rediseñar las grandes empresas los cuestionarios ESG para proveedores en torno al límite de la cadena de valor](https://reporting.academy/es/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-above-cap-requests/how-large-companies-should-redesign-supplier-esg-questionnaires-around/): qué campos de proveedores superan una prueba de necesidad, a qué proveedores se debería preguntar y qué preguntas heredadas se deberían eliminar en lugar de reformular
- [Cómo preparar un informe conforme a la Norma Voluntaria de la UE: guía paso a paso](https://reporting.academy/es/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/how-to-prepare-a-report-under-the-eu-voluntary-standard-step-by-step-g/): Qué usuarios y solicitudes atenderá el informe, si es adecuada la Opción A o la Opción B y qué evidencia controlada se requiere antes de su publicación.
- [Cómo responder a los cuestionarios ESG de clientes y bancos utilizando la norma voluntaria de la UE](https://reporting.academy/es/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-approved-answer-library/how-to-answer-customer-and-bank-esg-questionnaires-using-the-eu-volunt/): qué respuestas aprobadas pueden reutilizarse exactamente tal como están y cuáles deben volver a derivarse para este solicitante, periodo y finalidad
- [Cómo responder a una solicitud de datos de sostenibilidad por encima del límite sin perjudicar la relación con el cliente](https://reporting.academy/es/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-above-cap-requests/how-to-respond-to-an-above-cap-sustainability-data-request-without-dam/): qué vía de las cinco documentadas adoptar ante una solicitud por encima del límite —aclararla, rechazarla, suministrar la información voluntariamente, limitar el alcance o aplicarla por fases— y quién la aprueba
- [Datos faltantes y estimaciones conforme a la Norma voluntaria de la UE: ¿qué está permitido?](https://reporting.academy/es/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-above-cap-requests/missing-data-and-estimates-under-the-eu-voluntary-standard-what-is-all/): Comprender por qué la estimación es a veces aceptable, pero la indisponibilidad no constituye un motivo general de omisión.
- [Divulgaciones sobre energía y GEI conforme a la norma voluntaria de la UE: Scope 1, Scope 2 y evidencia](https://reporting.academy/es/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-climate-targets-and-risk/energy-and-ghg-disclosures-under-the-eu-voluntary-standard-scope-1-sco/): Cómo elaborar el registro de energía, seleccionar los factores, tratar los atributos de los proveedores y documentar las estimaciones.
- [Errores comunes del Estándar Voluntario de la UE: límite de la cadena de valor, módulos, datos faltantes y afirmaciones](https://reporting.academy/es/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-above-cap-requests/common-eu-voluntary-standard-mistakes-value-chain-cap-modules-missing/): Errores comunes del Estándar Voluntario de la UE: límite de la cadena de valor, módulos, datos faltantes y afirmaciones
- [Estándar voluntario de la UE 2026 frente a VSME](https://reporting.academy/es/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/eu-voluntary-standard-2026-vs-vsme/): Qué fuente está vigente, qué ha cambiado en la arquitectura y en los puntos de datos, y cómo realizar la transición sin perder evidencias ni exagerar el estatus jurídico.
- [EUVS KH 28 Divulgaciones ambientales B](https://reporting.academy/es/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/euvs-kh-28-environmental-b-disclosures/): Qué divulgación se aplica, en qué ubicaciones y utilizando qué registros fuente y unidades.
- [EUVS KH 29 Divulgaciones sobre la plantilla](https://reporting.academy/es/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/euvs-kh-29-workforce-disclosures/): Quién cuenta como empleado, qué denominador se aplica, cómo se gestionan las normas nacionales y si la publicación requiere controles de privacidad.
- [Exposición sectorial C8 e ingresos relacionados: cómo determinar el límite correcto](https://reporting.academy/es/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/c8-sector-exposure-and-related-revenue-how-to-determine-the-correct-bo/): Si la propia empresa desarrolla actividades en un sector enumerado y qué ingresos se derivan de esa actividad.
- [Información a revelar C6 y C7 sobre derechos humanos: reclamaciones, incidentes confirmados y reparación](https://reporting.academy/es/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/c6-and-c7-human-rights-disclosures-complaints-confirmed-incidents-and/): Qué es un mecanismo, qué es un elemento recibido y qué reúne los requisitos para ser un incidente confirmado a efectos de la información a revelar.
- [Informes voluntarios de sostenibilidad sin un equipo de ESG: un modelo práctico para PYMES](https://reporting.academy/es/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/voluntary-sustainability-reporting-without-an-esg-team-a-practical-mod/): quién es responsable de cada divulgación cuando no existe un equipo de ESG y qué controles constituyen el conjunto mínimo antes de que pueda publicarse una cifra
- [Lista de comprobación para la implementación del estándar voluntario de la UE: 60 preguntas para el primer ciclo de presentación de información](https://reporting.academy/es/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/eu-voluntary-standard-implementation-checklist-60-questions-for-the-fi/): Lista de comprobación para la implementación del estándar voluntario de la UE: 60 preguntas para el primer ciclo de presentación de información
- [Límite de la cadena de valor de la UE explicado: qué pueden pedir las grandes empresas que informen los proveedores más pequeños](https://reporting.academy/es/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-cap-scope-and-protected-status/eu-value-chain-cap-explained-what-large-companies-may-ask-smaller-supp/): Si cada línea de la solicitud está dentro del límite del Anexo II, lo supera o queda fuera del límite porque difieren la finalidad o las partes.
- [Módulo básico de la Norma voluntaria de la UE: guía completa de las divulgaciones B1-B11](https://reporting.academy/es/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-business-model-policies-workforce/eu-voluntary-standard-basic-module-complete-guide-to-b1-b11-disclosure/): Módulo básico de la Norma voluntaria de la UE: guía completa de las divulgaciones B1-B11
- [Módulo Básico frente a Módulo Integral](https://reporting.academy/es/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-business-model-policies-workforce/basic-vs-comprehensive-module/): Qué módulo se adapta mejor al tamaño de la entidad, los usuarios de la información, la madurez de los datos, las necesidades climáticas y los planes de mejora.
- [Módulo Integral del Estándar Voluntario de la UE: guía completa de las divulgaciones C1-C9](https://reporting.academy/es/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-business-model-policies-workforce/eu-voluntary-standard-comprehensive-module-complete-guide-to-c1-c9-dis/): Módulo Integral del Estándar Voluntario de la UE: guía completa de las divulgaciones C1-C9
- [No aplicable frente a no disponible frente a omitido: cómo clasificar los puntos de datos de la norma voluntaria](https://reporting.academy/es/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-above-cap-requests/not-applicable-vs-unavailable-vs-omitted-how-to-classify-voluntary-sta/): Utilice cuatro clasificaciones distintas en lugar de tratar cada campo en blanco como no aplicable.
- [Norma voluntaria de la UE C6–C9 y controles de comparación de marcos](https://reporting.academy/es/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/eu-voluntary-standard-c6c9-and-framework-comparison-controls/): ¿Qué archivos del paquete y qué guías relacionadas pertenecen a este kit de herramientas?
- [Norma Voluntaria de la UE frente a ESRS: diferencias clave para entidades fuera del ámbito de CSRD](https://reporting.academy/es/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-framework-interoperability/eu-voluntary-standard-vs-esrs-key-differences-for-companies-outside-cs/): Qué marco respalda el objetivo actual de información y qué trabajo adicional se necesita para la migración a los ESRS.
- [Norma Voluntaria de la UE frente a GRI: ¿qué marco encaja con una pyme?](https://reporting.academy/es/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-framework-interoperability/eu-voluntary-standard-vs-gri-which-framework-fits-an-sme/): Si la necesidad inmediata es un conjunto de datos proporcionado para una contraparte, un informe público sobre impactos, la preparación futura para las ESRS o una combinación controlada.
- [Norma Voluntaria de la UE frente a IFRS S1 e IFRS S2: comparación de la información para pymes y para inversores](https://reporting.academy/es/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-framework-interoperability/eu-voluntary-standard-vs-ifrs-s1-and-ifrs-s2-sme-reporting-and-investo/): si una pyme orientada a prestamistas o inversores debería informar conforme a la norma voluntaria, conforme a IFRS S1 y S2, o conforme a ambas
- [Norma voluntaria de la UE para solicitudes de bancos y prestamistas: ¿qué información es más útil para la toma de decisiones?](https://reporting.academy/es/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-approved-answer-library/eu-voluntary-standard-for-bank-and-lender-requests-what-information-is/): qué incluir en un paquete para el prestamista y qué excluir porque no influye en una decisión crediticia
- [Norma Voluntaria de Presentación de Información sobre Sostenibilidad de la UE 2026: explicación](https://reporting.academy/es/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/eu-voluntary-sustainability-reporting-standard-2026-explained/): Si utilizar la Norma, qué módulo seleccionar, qué límite y canal de presentación de información adoptar y cómo responder a las solicitudes de información de la cadena de valor.
- [Objetivos climáticos C3 y Scope 3: cuándo procede cuantificar](https://reporting.academy/es/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-climate-targets-and-risk/c3-climate-targets-and-scope-3-when-quantification-is-appropriate/): qué categorías de Scope 3 están listas para cuantificarse y publicarse, y si su aspiración climática reúne las condiciones de un objetivo establecido
- [Opción A frente a Opción B conforme a la Norma Voluntaria de la UE: requisitos y declaraciones sobre la presentación de información](https://reporting.academy/es/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-above-cap-requests/option-a-vs-option-b-under-the-eu-voluntary-standard-requirements-and/): Opción A frente a Opción B conforme a la Norma Voluntaria de la UE: requisitos y declaraciones sobre la presentación de información
- [Plantilla de informe voluntario de sostenibilidad de la UE: estructura, índice de divulgaciones y paquete de evidencias](https://reporting.academy/es/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/eu-voluntary-sustainability-report-template-structure-disclosure-index/): Plantilla de informe voluntario de sostenibilidad de la UE: estructura, índice de divulgaciones y paquete de evidencias
- [Plantilla gratuita de informes voluntarios de sostenibilidad de la UE: módulos Básico e Integral](https://reporting.academy/es/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-business-model-policies-workforce/free-eu-voluntary-sustainability-reporting-template-basic-and-comprehe/): Plantilla gratuita de informes voluntarios de sostenibilidad de la UE: módulos Básico e Integral
- [Políticas y prácticas C2: cómo evitar exagerar la madurez en sostenibilidad](https://reporting.academy/es/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-business-model-policies-workforce/c2-policies-and-practices-how-to-avoid-overstating-sustainability-matu/): ¿Qué categoría de evidencia respalda cada afirmación y qué lenguaje de estado es exacto en la fecha de presentación?
- [Primer ciclo de informes voluntarios de la UE: hoja de ruta de 90 días y 12 meses](https://reporting.academy/es/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/first-eu-voluntary-reporting-cycle-a-90-day-and-12-month-roadmap/): Primer ciclo de informes voluntarios de la UE: hoja de ruta de 90 días y 12 meses
- [Prueba de empresa protegida: ¿se aplica a su empresa el límite de la cadena de valor de la UE?](https://reporting.academy/es/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-cap-scope-and-protected-status/protected-undertaking-test-does-the-eu-value-chain-cap-apply-to-your-c/): Si la entidad declarante cumple tanto los criterios relativos a los empleados como los relativos a la cadena de valor, y qué tramo de empleados del Anexo II se aplica.
- [Registro de evidencias para la Norma voluntaria de la UE: qué conservar detrás de cada punto de datos](https://reporting.academy/es/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/evidence-register-for-the-eu-voluntary-standard-what-to-keep-behind-ev/): Definir el registro mínimo de evidencias que respalda cada métrica y afirmación narrativa.
- [Riesgos climáticos C4: riesgos físicos y de transición sin un modelo de escenarios sobredimensionado](https://reporting.academy/es/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-climate-targets-and-risk/c4-climate-risks-physical-and-transition-risk-without-an-overbuilt-sce/): hasta dónde llevar el trabajo de escenarios en una primera divulgación de riesgos climáticos y qué debe nombrar una declaración de riesgo para conservar la trazabilidad
- [Uso de la Norma Voluntaria de la UE en licitaciones, incorporación de proveedores y diligencia debida del cliente](https://reporting.academy/es/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-approved-answer-library/using-the-eu-voluntary-standard-in-tenders-supplier-onboarding-and-cus/): qué debe incluirse en un paquete de licitación o de incorporación además del informe, qué certificaciones puede citar y qué versión se envía a cada destinatario
- [¿Debe ser público un informe voluntario de sostenibilidad de la UE?](https://reporting.academy/es/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/must-an-eu-voluntary-sustainability-report-be-public/): si publicar el informe, qué canal de entrega recibe cada lector y qué puede mantenerse confidencial sin dejar de informar de ello
- [¿Es obligatorio el Estándar Voluntario Europeo de Información sobre Sostenibilidad?](https://reporting.academy/es/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/is-the-eu-voluntary-sustainability-reporting-standard-mandatory/): Determinar si la entidad tiene el deber legal de informar, una razón comercial para responder, un derecho legal a rechazar información que supere el límite o la opción voluntaria de utilizar el Estándar.
- [¿Informe o conjunto de datos primero? Cómo deberían implementar las PYMES la información voluntaria sobre sostenibilidad](https://reporting.academy/es/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/report-or-dataset-first-how-smes-should-implement-voluntary-sustainabi/): Decidir por qué un conjunto de datos controlado normalmente precede al diseño gráfico del informe.
- [¿Necesitan las pymes software para la elaboración de informes de sostenibilidad o basta con Excel?](https://reporting.academy/es/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/do-smes-need-sustainability-reporting-software-or-is-excel-enough/): Decidir si se trabaja con hojas de cálculo y un repositorio de documentos, o si se adopta una plataforma especializada.
- [¿Puede añadir información a revelar integral seleccionada a un informe del Módulo Básico?](https://reporting.academy/es/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-above-cap-requests/can-you-add-selected-comprehensive-disclosures-to-a-basic-module-repor/): ¿Puede añadir información a revelar integral seleccionada a un informe del Módulo Básico?
- [¿Puede un proveedor rechazar una solicitud de datos ESG al amparo del límite de la cadena de valor de la UE?](https://reporting.academy/es/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-above-cap-requests/can-a-supplier-refuse-an-esg-data-request-under-the-eu-value-chain-cap/): Si el proveedor tiene el derecho legal de rechazar, otra obligación de responder o una opción comercial de negociar.
- [¿Puede un único conjunto de datos de sostenibilidad respaldar el Estándar Voluntario de la UE, ESRS, GRI y las solicitudes de los bancos?](https://reporting.academy/es/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-framework-interoperability/can-one-sustainability-dataset-support-the-eu-voluntary-standard-esrs/): qué cálculos pueden reutilizarse entre el estándar voluntario, ESRS, GRI y las solicitudes de los bancos, y qué juicios deben mantenerse separados para cada uno
- [¿Quién puede utilizar la Norma europea voluntaria de información sobre sostenibilidad?](https://reporting.academy/es/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/who-can-use-the-eu-voluntary-sustainability-reporting-standard/): Si la Norma constituye una base adecuada para la presentación de información, a qué nivel de entidad o grupo, y si se aplican las protecciones de la cadena de valor.
- [¿Se aplica el límite de la cadena de valor de la UE a los bancos, clientes y plataformas de contratación?](https://reporting.academy/es/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-cap-scope-and-protected-status/does-the-eu-value-chain-cap-apply-to-banks-customers-and-procurement-p/): Qué combinaciones de solicitante y finalidad entran dentro del límite legal y cuáles requieren un análisis jurídico o comercial independiente.
- [¿Un informe voluntario de sostenibilidad de la UE necesita aseguramiento externo?](https://reporting.academy/es/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/does-an-eu-voluntary-sustainability-report-need-external-assurance/): Comprenda por qué el aseguramiento externo no es un requisito general de la Norma.
- [Aseguramiento limitado sobre indicadores GRI seleccionados frente al aseguramiento del informe completo](https://reporting.academy/es/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/limited-assurance-on-selected-gri-indicators-vs-assurance-of-the-whole/): qué cubre un encargo de aseguramiento y cómo redactar la frase de publicación, para que una conclusión sobre indicadores seleccionados nunca se interprete como un aseguramiento del informe completo
- [Controles internos para la elaboración de informes GRI: responsables de datos, revisores y flujo de aprobación](https://reporting.academy/es/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/internal-controls-for-gri-reporting-data-owners-reviewers-and-approval/): Controles internos para la elaboración de informes GRI: responsables de datos, revisores y flujo de aprobación
- [Cómo excluir un tema probablemente material de un Estándar Sectorial GRI](https://reporting.academy/es/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/how-to-exclude-a-likely-material-topic-from-a-gri-sector-standard/): Cómo excluir un tema probablemente material de un Estándar Sectorial GRI
- [Cómo preparar un informe GRI](https://reporting.academy/es/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/how-to-prepare-a-gri-report/): Cómo preparar un informe GRI
- [Cómo preparar un informe GRI para el aseguramiento externo](https://reporting.academy/es/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/how-to-prepare-a-gri-report-for-external-assurance/): Cómo preparar un informe GRI para el aseguramiento externo
- [Cómo preparar un informe GRI sin un equipo ESG dedicado](https://reporting.academy/es/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/how-to-prepare-a-gri-report-without-a-dedicated-esg-team/): Cómo preparar un informe GRI sin un equipo ESG dedicado
- [Cómo seleccionar los Estándares Temáticos GRI y los contenidos relevantes](https://reporting.academy/es/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/how-to-select-gri-topic-standards-and-relevant-disclosures/): Qué contenidos de los Estándares Temáticos son relevantes para los impactos de la organización correspondientes a cada tema material.
- [Declaración de uso de GRI: redacción correcta, ubicación y aprobación](https://reporting.academy/es/knowledge-hub/disclosure-guides/gri/gri-content-index/gri-statement-of-use-correct-wording-placement-and-approval/): Qué opción de reporte puede respaldarse, a qué organización y periodo se refiere la declaración y si la afirmación exacta está lista para su publicación.
- [Diligencia debida y relaciones comerciales según GRI: causa, contribuye y está vinculada directamente](https://reporting.academy/es/knowledge-hub/disclosure-guides/gri/gri-stakeholders-and-due-diligence/gri-due-diligence-and-business-relationships-cause-contribute-and-dire/): ¿Qué hizo o dejó de hacer la propia organización, cómo afectó eso a la conducta de la otra entidad y qué relación conecta el impacto con la organización?
- [Divulgaciones parciales de GRI: informar sobre requisitos faltantes sin inducir a error a los lectores](https://reporting.academy/es/knowledge-hub/disclosure-guides/gri/gri-content-index/partial-disclosures-missing-requirements/): Cómo informar sobre divulgaciones parciales de GRI, requisitos faltantes, deficiencias de alcance, información voluntaria y omisiones permitidas sin inducir a error a los lectores.
- [Escala, alcance y carácter irremediable: cómo evaluar la gravedad conforme a GRI](https://reporting.academy/es/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/scale-scope-and-irremediable-character-how-to-assess-severity-under-gr/): Cómo distinguir la escala, el alcance y el carácter irremediable, evitar el doble cómputo y comparar impactos distintos sin una falsa precisión.
- [Estimaciones en los informes GRI](https://reporting.academy/es/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/estimates-in-gri-reporting/): Determinar si se debe utilizar una estimación defendible, mejorar el método antes de la publicación o aplicar una razón para la omisión permitida.
- [Estándares Sectoriales GRI para grupos diversificados: cuándo se aplica más de un estándar](https://reporting.academy/es/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/gri-sector-standards-for-diversified-groups-when-more-than-one-standar/): Estándares Sectoriales GRI para grupos diversificados: cuándo se aplica más de un estándar
- [Estándares Sectoriales GRI: aplicabilidad, requisitos y errores comunes](https://reporting.academy/es/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/gri-sector-standards-applicability-requirements-and-common-mistakes/): Qué Estándar Sectorial o Estándares Sectoriales se aplican y cómo sus listas de temas y contenidos afectan al proceso de determinación de la materialidad y al Índice de Contenidos.
- [Evaluación de materialidad de GRI](https://reporting.academy/es/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/gri-materiality-assessment/): Evaluación de materialidad de GRI
- [Evaluación de materialidad de GRI sin datos fiables: juicio experto, supuestos e incertidumbre](https://reporting.academy/es/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/gri-materiality-assessment-without-reliable-data-expert-judgement-assu/): Evaluación de materialidad de GRI sin datos fiables: juicio experto, supuestos e incertidumbre
- [Explicación de GRI 2-5 sobre el aseguramiento externo: política de aseguramiento, alcance, nivel, independencia del proveedor, limitaciones y lista de comprobación de la información a revelar](https://reporting.academy/es/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/gri-2-5-external-assurance-explained-assurance-policy-scope-level-prov/): Explicación de GRI 2-5 sobre el aseguramiento externo: política de aseguramiento, alcance, nivel, independencia del proveedor, limitaciones y lista de comprobación de la información a revelar
- [Explicación de GRI 3-3: Cómo informar sobre la gestión de cada tema material](https://reporting.academy/es/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/gri-3-3-explained-how-to-report-the-management-of-each-material-topic/): Explicación de GRI 3-3: Cómo informar sobre la gestión de cada tema material
- [Explicación del límite de la información conforme a GRI: filiales, empresas conjuntas e impactos en la cadena de valor](https://reporting.academy/es/knowledge-hub/disclosure-guides/gri/gri-stakeholders-and-due-diligence/boundary-errors-are-rarely-just-technical-drafting-problems-they-can-r/): Qué entidades proporcionan información consolidada sobre sostenibilidad y qué actividades o relaciones deben evaluarse para determinar sus impactos.
- [GRI 1 Fundamentos 2021 Lista de comprobación completa de requisitos para informar de conformidad con](https://reporting.academy/es/knowledge-hub/disclosure-guides/gri/gri-content-index/gri-1-foundation-2021-complete-requirements-checklist-for-reporting-in/): Si se han superado todos los requisitos y puede emitirse la declaración de conformidad.
- [GRI 101 Biodiversidad y datos de sitios y cadena de suministro: cómo preparar evidencia específica por ubicación](https://reporting.academy/es/knowledge-hub/disclosure-guides/gri/climate-energy-biodiversity/gri-101-biodiversity-site-and-supply-chain-data-how-to-prepare-locatio/): GRI 101 Biodiversidad y datos de sitios y cadena de suministro: cómo preparar evidencia específica por ubicación
- [GRI 101 Jerarquía de mitigación](https://reporting.academy/es/knowledge-hub/disclosure-guides/gri/climate-energy-biodiversity/gri-101-mitigation-hierarchy/): Qué acción corresponde a cada etapa de la jerarquía, qué impacto residual permanece y qué evidencia respalda cualquier afirmación sobre restauración o compensación.
- [GRI 101: Biodiversidad 2024 - Guía completa para la elaboración de informes de 2026](https://reporting.academy/es/knowledge-hub/disclosure-guides/gri/climate-energy-biodiversity/gri-101-biodiversity-2024-complete-guide-for-2026-reporting/): Cómo sustituir el antiguo enfoque basado en listas de sitios por un sistema de elaboración de informes específico por ubicación, centrado en la cadena de valor y basado en evidencias.
- [GRI 102: Cambio climático 2025: qué cambia y cómo prepararse para 2027](https://reporting.academy/es/knowledge-hub/disclosure-guides/gri/climate-energy-biodiversity/gri-102-climate-change-2025-what-changes-and-how-to-prepare-for-2027/): Qué divulgaciones climáticas heredadas cambian, qué datos y gobernanza se necesitan ahora y cómo prepararse para la transición de 2026-2027.
- [GRI 103 Afirmaciones sobre energía renovable](https://reporting.academy/es/knowledge-hub/disclosure-guides/gri/climate-energy-biodiversity/gri-103-renewable-energy-claims/): Qué afirmación sobre energía renovable está respaldada por la evidencia, cómo contabilizar los instrumentos contractuales y qué información residual debe seguir siendo visible.
- [GRI 103 Consumo de energía y límites de reporte: una guía práctica de datos](https://reporting.academy/es/knowledge-hub/disclosure-guides/gri/climate-energy-biodiversity/gri-103-energy-consumption-and-reporting-boundaries-a-practical-data-g/): GRI 103 Consumo de energía y límites de reporte: una guía práctica de datos
- [GRI 103: Energy 2025 — qué cambia con respecto a GRI 302](https://reporting.academy/es/knowledge-hub/disclosure-guides/gri/climate-energy-biodiversity/gri-103-energy-changes-from-gri-302/): Cuándo hacer la transición y qué cambiar en el modelo actual de datos sobre energía
- [GRI 2: Información general 2021 — Guía completa y errores comunes de reporte](https://reporting.academy/es/knowledge-hub/disclosure-guides/gri/gri-content-index/gri-2-general-disclosures-2021-complete-guide-and-common-reporting-err/): GRI 2: Información general 2021 — Guía completa y errores comunes de reporte
- [GRI 3: Temas materiales 2021 — Cómo funcionan conjuntamente los Contenidos 3-1, 3-2 y 3-3](https://reporting.academy/es/knowledge-hub/disclosure-guides/gri/gri-content-index/gri-3-material-topics-2021-how-disclosures-3-1-3-2-and-3-3-work-togeth/): GRI 3: Temas materiales 2021 — Cómo funcionan conjuntamente los Contenidos 3-1, 3-2 y 3-3
- [GRI De conformidad frente a Con referencia: requisitos, índices de contenidos, declaraciones de uso, omisiones permitidas, notificación a GRI y afirmaciones sobre la elaboración de informes](https://reporting.academy/es/knowledge-hub/disclosure-guides/gri/gri-content-index/gri-in-accordance-vs-with-reference-requirements-content-indexes-state/): Qué ruta de elaboración de informes respalda la afirmación prevista y qué proceso mínimo se requiere.
- [GRI frente a ESRS frente a IFRS S1 y S2](https://reporting.academy/es/knowledge-hub/disclosure-guides/gri/gri-alongside-esrs-and-ifrs-s1-s2/gri-vs-esrs-vs-ifrs-s1-and-s2/): GRI frente a ESRS frente a IFRS S1 y S2
- [GRI y TNFD: cómo la información sobre impactos se conecta con la divulgación de riesgos relacionados con la naturaleza](https://reporting.academy/es/knowledge-hub/disclosure-guides/gri/gri-alongside-esrs-and-ifrs-s1-s2/gri-and-tnfd-how-impact-reporting-connects-with-nature-related-risk-di/): GRI y TNFD: cómo la información sobre impactos se conecta con la divulgación de riesgos relacionados con la naturaleza
- [Impactos en los derechos humanos según GRI: por qué la gravedad puede prevalecer sobre la probabilidad](https://reporting.academy/es/knowledge-hub/disclosure-guides/gri/gri-stakeholders-and-due-diligence/human-rights-impacts-under-gri-why-severity-can-override-likelihood/): Cómo evitar que un impacto grave en los derechos humanos, con baja probabilidad, desaparezca dentro de un modelo ordinario de puntuación ponderado por la probabilidad.
- [Impactos positivos frente a negativos en los informes GRI: qué cuenta y cómo demostrarlo](https://reporting.academy/es/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/positive-vs-negative-impacts-in-gri-reporting-what-counts-and-how-to-e/): ¿La afirmación se refiere a una actividad, un producto, un resultado o un efecto en la economía, el medio ambiente o las personas?
- [Impactos reales frente a impactos potenciales según GRI: definiciones, ejemplos y lógica de evaluación](https://reporting.academy/es/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/actual-vs-potential-impacts-under-gri-definitions-examples-and-assessm/): Si el daño ya ha ocurrido o podría ocurrir, y cómo afectan a la evaluación los incidentes, los cuasi accidentes, los controles y la evidencia de exposición.
- [Informes GRI para grupos](https://reporting.academy/es/knowledge-hub/disclosure-guides/gri/gri-stakeholders-and-due-diligence/gri-reporting-for-groups/): Qué entidades e impactos se incluyen, cómo se consolida cada divulgación y cuándo la narrativa del grupo debe complementarse con detalles por entidad o sitio.
- [Informes sobre el Alcance 3 según GRI 102: categorías, jerarquía de datos y estimaciones de proveedores](https://reporting.academy/es/knowledge-hub/disclosure-guides/gri/climate-energy-biodiversity/gri-102-scope-3-reporting-categories-data-hierarchy-and-supplier-estim/): Informes sobre el Alcance 3 según GRI 102: categorías, jerarquía de datos y estimaciones de proveedores
- [Interoperabilidad entre GRI y ESRS: ¿puede un conjunto de datos respaldar ambos informes?](https://reporting.academy/es/knowledge-hub/disclosure-guides/gri/gri-alongside-esrs-and-ifrs-s1-s2/gri-and-esrs-interoperability-can-one-dataset-support-both-reports/): Qué datos y evidencias pueden reutilizarse directamente, cuáles necesitan transformación y cuáles siguen siendo específicos de cada marco.
- [Inventario de impactos GRI: cómo elaborar una lista larga completa de impactos](https://reporting.academy/es/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/gri-impact-inventory-how-to-build-a-complete-long-list-of-impacts/): Inventario de impactos GRI: cómo elaborar una lista larga completa de impactos
- [Kit de trabajo sobre materialidad, gravedad, derechos humanos y principios para la elaboración de informes de GRI](https://reporting.academy/es/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/gri-materiality-severity-human-rights-and-reporting-principles-working/): ¿Qué archivos del paquete y guías relacionadas pertenecen a este kit de trabajo?
- [Lista de comprobación para revisar el Índice de contenidos GRI: 25 comprobaciones antes de la publicación](https://reporting.academy/es/knowledge-hub/disclosure-guides/gri/gri-content-index/gri-content-index-review-checklist-25-checks-before-publication/): Lista de comprobación para revisar el Índice de contenidos GRI: 25 comprobaciones antes de la publicación
- [Materialidad de impacto frente a doble materialidad](https://reporting.academy/es/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/impact-materiality-vs-double-materiality/): Materialidad de impacto frente a doble materialidad
- [Metodología de materialidad de impacto de GRI: cómo puntuar y priorizar los impactos significativos](https://reporting.academy/es/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/gri-impact-materiality-methodology-how-to-score-and-prioritise-signifi/): Metodología de materialidad de impacto de GRI: cómo puntuar y priorizar los impactos significativos
- [Paquete de evidencias de GRI: documentos fuente, cálculos, metodologías, confirmaciones de los responsables de los datos, controles de revisión, aprobaciones, acceso y conservación](https://reporting.academy/es/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/gri-evidence-pack-source-documents-calculations-methodologies-data-own/): Qué evidencias deben conservarse, cómo se clasifican y vinculan, quién las revisa y cuándo pueden eliminarse o archivarse.
- [Participación de las partes interesadas en la materialidad GRI: métodos, evidencias y errores frecuentes](https://reporting.academy/es/knowledge-hub/disclosure-guides/gri/gri-stakeholders-and-due-diligence/many-organisations-already-collect-large-volumes-of-stakeholder-inform/): Qué evidencia de las partes interesadas puede reutilizarse, cuándo es necesaria una participación focalizada y cómo influye la información aportada en la evaluación de los impactos.
- [Planes de transición y transición justa de GRI 102: qué deben divulgar las empresas](https://reporting.academy/es/knowledge-hub/disclosure-guides/gri/climate-energy-biodiversity/gri-102-transition-plans-and-just-transition-what-companies-need-to-di/): Planes de transición y transición justa de GRI 102: qué deben divulgar las empresas
- [Primer informe GRI en 90 días: qué es realista y qué debe esperar](https://reporting.academy/es/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/first-gri-report-in-90-days-what-is-realistic-and-what-must-wait/): Primer informe GRI en 90 días: qué es realista y qué debe esperar
- [Principios de elaboración de informes GRI explicados: exactitud, equilibrio, exhaustividad y verificabilidad](https://reporting.academy/es/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/gri-reporting-principles-explained-accuracy-balance-completeness-and-v/): Cómo convertir los ocho principios de elaboración de informes GRI en reglas de redacción, expectativas sobre la evidencia y controles de revisión.
- [Proceso de mapeo de la materialidad de GRI y ESRS: reutilización y brechas](https://reporting.academy/es/knowledge-hub/disclosure-guides/gri/gri-alongside-esrs-and-ifrs-s1-s2/gri-and-esrs-materiality-mapping-process-reuse-and-gaps/): Proceso de mapeo de la materialidad de GRI y ESRS: reutilización y brechas
- [Qué hacer cuando ningún Estándar Temático de GRI abarca un tema material](https://reporting.academy/es/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/what-to-do-when-no-gri-topic-standard-covers-a-material-topic/): Qué hacer cuando ningún Estándar Temático de GRI abarca un tema material
- [Razones de GRI para la omisión: no aplicable, no disponible y confidencial](https://reporting.academy/es/knowledge-hub/disclosure-guides/gri/gri-content-index/reasons-for-omission/): Cuál de las cuatro razones permitidas para la omisión es aplicable y qué debe publicarse junto con ella
- [Referencias cruzadas del índice de contenidos GRI: ¿Qué nivel de precisión deben tener los números de página y los enlaces web?](https://reporting.academy/es/knowledge-hub/disclosure-guides/gri/gri-content-index/gri-content-index-cross-references-how-precise-must-page-and-web-links/): ¿Puede un lector razonable llegar a cada parte de la información objeto de reporte directamente y sin tener que adivinar?
- [Registro de fuentes GRI y solicitud de datos](https://reporting.academy/es/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/gri-source-register-and-data-request/): Cómo estructurar un único registro que respalde la recopilación de datos, la redacción, la revisión, la elaboración del Índice de contenidos, el aseguramiento y la elaboración repetida de informes.
- [Responsabilidades del consejo de administración en la elaboración de informes GRI: temas materiales, supervisión y aprobación final](https://reporting.academy/es/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/board-responsibilities-for-gri-reporting-material-topics-oversight-and/): qué debe aprobar por sí mismo el máximo órgano de gobierno, qué puede delegar y qué evidencia posteriormente la decisión de publicación
- [Restricciones de confidencialidad y prohibiciones legales de GRI: cuándo es defendible una omisión](https://reporting.academy/es/knowledge-hub/disclosure-guides/gri/gri-content-index/gri-confidentiality-constraints-and-legal-prohibitions-when-an-omissio/): si una omisión por confidencialidad o prohibición legal se sostiene a nivel de requisito, o si la agregación, los rangos o un desfase temporal permiten comunicar la información después de todo
- [Riesgos de greenwashing en los informes GRI: afirmaciones, omisiones y lagunas de evidencia](https://reporting.academy/es/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/greenwashing-risks-in-gri-reports-claims-omissions-and-evidence-gaps/): qué afirmaciones de un borrador de informe conllevan un riesgo de greenwashing y cuáles de ellas deben eliminarse, fundamentarse con evidencia o reformularse antes de la publicación
- [Umbrales de materialidad de GRI: cómo establecer, aprobar y defender el punto de corte](https://reporting.academy/es/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/gri-materiality-thresholds-how-to-set-approve-and-defend-the-cut-off/): Cómo establecer, cuestionar, aprobar y documentar el umbral sin convertir el juicio profesional en una puntuación arbitraria.
- [Un inventario de GEI para GRI 102, ESRS E1 e IFRS S2: límites, métricas y brechas restantes](https://reporting.academy/es/knowledge-hub/disclosure-guides/gri/gri-alongside-esrs-and-ifrs-s1-s2/one-ghg-inventory-for-gri-102-esrs-e1-and-ifrs-s2-boundaries-metrics-a/): qué cifras de GEI pueden publicarse sin cambios en GRI 102, ESRS E1 e IFRS S2, y dónde es inevitable una vista separada de los límites o del Alcance 2
- [Uso de datos GRI para EcoVadis, S&P CSA, CDP y cuestionarios de clientes](https://reporting.academy/es/knowledge-hub/disclosure-guides/gri/gri-alongside-esrs-and-ifrs-s1-s2/using-gri-data-for-ecovadis-s-p-csa-cdp-and-customer-questionnaires/): Uso de datos GRI para EcoVadis, S&P CSA, CDP y cuestionarios de clientes
- [Uso de la IA para la elaboración de informes GRI: qué se puede automatizar y qué requiere juicio humano](https://reporting.academy/es/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/using-ai-for-gri-reporting-what-can-be-automated-and-what-requires-hum/): qué tareas de elaboración de informes GRI puede redactar o comprobar la IA, cuáles permanecen a cargo de una persona humana designada y qué rastro de auditoría debe dejar un paso asistido por IA
- [¿Con qué frecuencia debe actualizarse una evaluación de materialidad de GRI?](https://reporting.academy/es/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/how-often-should-a-gri-materiality-assessment-be-updated/): ¿Con qué frecuencia debe actualizarse una evaluación de materialidad de GRI?
- [¿Es obligatorio presentar informes conforme a GRI? Requisitos por país y tipo de entidad](https://reporting.academy/es/knowledge-hub/disclosure-guides/gri/gri-content-index/is-gri-reporting-mandatory-requirements-by-country-and-company-type/): Si la obligación es un mandato directo de GRI, un régimen de presentación de información obligatoria diferente, un requisito contractual o una declaración pública voluntaria.
- [¿Necesita informar sobre todos los indicadores de un Estándar Temático GRI?](https://reporting.academy/es/knowledge-hub/disclosure-guides/gri/gri-content-index/do-you-need-to-disclose-every-indicator-in-a-gri-topic-standard/): ¿Necesita informar sobre todos los indicadores de un Estándar Temático GRI?
- [¿Qué son los Estándares GRI?](https://reporting.academy/es/knowledge-hub/disclosure-guides/gri/gri-content-index/what-are-the-gri-standards/): ¿Qué son los Estándares GRI?
- [¿Se puede decir «Conforme con GRI» o «Alineado con GRI»? Afirmaciones que se deben usar y evitar](https://reporting.academy/es/knowledge-hub/disclosure-guides/gri/gri-content-index/can-you-say-gri-compliant-or-aligned-with-gri-claims-to-use-and-avoid/): ¿Qué se está afirmando exactamente: un estado de elaboración de informes, una alineación metodológica limitada, la finalización de un servicio o el estado de socio autorizado/certificación?
- [Índice de contenidos GRI: vías de elaboración de informes, ubicaciones de las divulgaciones, temas materiales, Estándares Sectoriales, omisiones permitidas y plantilla gratuita](https://reporting.academy/es/knowledge-hub/disclosure-guides/gri/gri-content-index/gri-content-index-reporting-routes-disclosure-locations-material-topic/): Qué debe aparecer en el índice, cómo debe remitir cada fila a la evidencia y cómo deben registrarse las omisiones.
- [Análisis de escenarios de IFRS S2: un enfoque proporcional para la resiliencia climática](https://reporting.academy/es/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s2-scenario-analysis-a-proportionate-approach-to-climate-resilien/): ¿Qué enfoque de análisis de escenarios es proporcional a la exposición de la entidad y a las competencias, capacidades y recursos disponibles?
- [Aplicación por primera vez de IFRS S1 e IFRS S2](https://reporting.academy/es/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/first-time-application-of-ifrs-s1-and-ifrs-s2/): Qué exenciones de transición utilizar, cómo revelarlas y cómo afecta cada decisión al segundo ciclo de información.
- [Controles internos sobre la información a revelar de sostenibilidad conforme a las NIIF: un marco práctico](https://reporting.academy/es/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/internal-controls-over-ifrs-sustainability-disclosures-a-practical-fra/): Explicar qué exigen las NIIF y qué no prescriben en relación con los controles.
- [Cómo identificar riesgos y oportunidades relacionados con la sostenibilidad conforme a IFRS S1](https://reporting.academy/es/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/how-to-identify-sustainability-related-risks-and-opportunities-under-i/): Cómo identificar riesgos y oportunidades relacionados con la sostenibilidad conforme a IFRS S1
- [Cómo preparar un informe conforme a IFRS S1 e IFRS S2](https://reporting.academy/es/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/how-to-prepare-an-ifrs-s1-and-ifrs-s2-report/): Cómo preparar un informe conforme a IFRS S1 e IFRS S2
- [Cómo utilizar las Normas SASB al aplicar IFRS S1](https://reporting.academy/es/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/how-to-use-sasb-standards-when-applying-ifrs-s1/): Cómo utilizar las Normas SASB al aplicar IFRS S1
- [Declaración de cumplimiento con IFRS S1, ubicación del informe y momento de publicación explicados](https://reporting.academy/es/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s1-compliance-statement-report-location-and-publication-timing-ex/): Declaración de cumplimiento con IFRS S1, ubicación del informe y momento de publicación explicados
- [Divulgaciones sobre capital humano conforme a IFRS S1: riesgos, oportunidades y métricas sectoriales](https://reporting.academy/es/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/human-capital-disclosures-under-ifrs-s1-risks-opportunities-and-indust/): ¿Qué aspectos de la fuerza laboral generan riesgos u oportunidades que afectan las perspectivas, y qué métricas los representan fielmente?
- [Divulgaciones sobre gestión de riesgos de IFRS S1: identificación, priorización e integración en la gestión de riesgos empresariales](https://reporting.academy/es/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s1-risk-management-disclosures-identification-prioritisation-and/): Divulgaciones sobre gestión de riesgos de IFRS S1: identificación, priorización e integración en la gestión de riesgos empresariales
- [Divulgación de Scope 2 conforme a IFRS S2: emisiones basadas en la ubicación e instrumentos contractuales](https://reporting.academy/es/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-ghg-emissions-measurement/ifrs-s2-scope-2-disclosure-location-based-emissions-and-contractual-in/): Cómo calcular el importe requerido basado en la ubicación y qué información contractual o basada en el mercado debería acompañarlo.
- [Efectos financieros actuales y previstos conforme a IFRS S1 y S2: una guía práctica](https://reporting.academy/es/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/current-and-anticipated-financial-effects-under-ifrs-s1-and-s2-a-pract/): Efectos financieros actuales y previstos conforme a IFRS S1 y S2: una guía práctica
- [Emisiones de Alcance 1, Alcance 2 y Alcance 3 según IFRS S2: guía completa de medición](https://reporting.academy/es/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-ghg-emissions-measurement/ifrs-s2-scope-1-scope-2-and-scope-3-emissions-complete-measurement-gui/): ¿Qué emisiones se encuentran dentro de cada alcance, qué entidades y actividades de la cadena de valor se incluyen, cómo se miden y qué limitaciones deben explicarse?
- [Estimaciones, brechas de datos e incertidumbre](https://reporting.academy/es/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/estimates-data-gaps-and-uncertainty/): Si una estimación puede utilizarse, cómo debería medirse y controlarse, y qué incertidumbre y limitaciones deben revelarse.
- [Evaluación de brechas de IFRS S1 y S2: cómo comprobar la preparación y priorizar la remediación](https://reporting.academy/es/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-and-s2-gap-assessment-how-to-test-readiness-and-prioritise-rem/): Qué líneas de trabajo y brechas deben remediarse primero para respaldar un paquete de información completo, controlado y defendible.
- [Evaluación de la materialidad de IFRS S1](https://reporting.academy/es/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-materiality-assessment/): ¿Qué información debe incluirse, omitirse, agregarse, desagregarse o complementarse para satisfacer las necesidades de información de los usuarios principales?
- [IFRS KH 04 Divulgaciones sobre la estrategia](https://reporting.academy/es/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-kh-04-strategy-disclosures/): IFRS KH 04 Divulgaciones sobre la estrategia
- [IFRS S1 e IFRS S2 explicadas](https://reporting.academy/es/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s1-and-ifrs-s2-explained/): Qué información corresponde incluir en la información financiera a revelar relacionada con la sostenibilidad y centrada en los inversores, y qué se requiere para una declaración de cumplimiento del ISSB.
- [IFRS S1 Entidad que informa y límite: estados financieros, cadena de valor y datos de GEI](https://reporting.academy/es/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-reporting-entity-and-boundary-financial-statements-value-chain/): IFRS S1 Entidad que informa y límite: estados financieros, cadena de valor y datos de GEI
- [IFRS S1 Exención de prioridad climática](https://reporting.academy/es/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-climate-first-relief/): Si se opta por la prioridad climática, qué requisitos de S1 siguen siendo aplicables y cómo realizar la transición en el segundo año.
- [IFRS S1 frente a IFRS S2: diferencias clave y por qué importan ambas normas](https://reporting.academy/es/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/ifrs-s1-vs-ifrs-s2-key-differences-and-why-both-standards-matter/): Qué requisitos son generales, cuáles son específicos del clima y cómo diseñar un único proceso integrado de elaboración de informes.
- [IFRS S1 Métricas y objetivos: información basada en la industria, específica de la entidad y sobre el desempeño](https://reporting.academy/es/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-metrics-and-targets-industry-based-entity-specific-and-perform/): IFRS S1 Métricas y objetivos: información basada en la industria, específica de la entidad y sobre el desempeño
- [IFRS S1 y S2 frente a ESRS: diferencias explicadas de materialidad, alcance y divulgación](https://reporting.academy/es/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/ifrs-s1-and-s2-vs-esrs-materiality-scope-and-disclosure-differences-ex/): Explicar por qué el solapamiento no equivale a equivalencia e identificar los dos enfoques de materialidad.
- [IFRS S1 y S2 frente a GRI: comparación de la información centrada en los inversores y de la información sobre impactos](https://reporting.academy/es/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/ifrs-s1-and-s2-vs-gri-investor-focused-and-impact-reporting-compared/): Expresar los propósitos distintos pero complementarios y rechazar la equivalencia automática.
- [IFRS S1 y S2 para directores financieros: presupuestos, previsiones, estados financieros, asignación de capital, financiación, efectos financieros, trazabilidad de datos y aprobación final](https://reporting.academy/es/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s1-and-s2-for-cfos-budgets-forecasts-financial-statements-capital/): Cómo debería conectar finanzas la información sobre sostenibilidad con la planificación, la contabilidad, la financiación, los controles y la aprobación final de cierre de ejercicio.
- [IFRS S2 Alcance 3: Cómo evaluar las 15 categorías y mejorar la calidad de los datos](https://reporting.academy/es/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-ghg-emissions-measurement/ifrs-s2-scope-3-how-to-assess-all-15-categories-and-improve-data-quali/): Qué categorías están incluidas, cómo se establece el límite de la cadena de valor, qué datos son proporcionales y cómo se revelan la calidad y las limitaciones.
- [IFRS S2 Categoría 15 y emisiones financiadas: qué deben informar las instituciones financieras](https://reporting.academy/es/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-ghg-emissions-measurement/ifrs-s2-category-15-and-financed-emissions-what-financial-institutions/): Cómo establecer el límite de la Categoría 15, aplicar la información a revelar sobre emisiones financiadas y controlar los activos gestionados (AUM), la exposición bruta, las clases de activos, la cobertura y las clasificaciones.
- [IFRS S2 frente a TCFD: qué cambió y cómo hacer la transición](https://reporting.academy/es/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/ifrs-s2-vs-tcfd-what-changed-and-how-to-transition/): ¿Qué divulgaciones existentes pueden conservarse, cuáles necesitan mayor especificidad y cuáles de los nuevos requisitos de IFRS S1/S2 necesitan datos, métodos o aprobación?
- [IFRS S2 Información a revelar sobre el plan de transición: estrategia, supuestos, recursos y avances](https://reporting.academy/es/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-ghg-emissions-measurement/ifrs-s2-transition-plan-disclosures-strategy-assumptions-resources-and/): IFRS S2 Información a revelar sobre el plan de transición: estrategia, supuestos, recursos y avances
- [IFRS S2 Objetivos climáticos y créditos de carbono: afirmaciones brutas, netas y creíbles](https://reporting.academy/es/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-ghg-emissions-measurement/ifrs-s2-climate-targets-and-carbon-credits-gross-net-and-credible-clai/): IFRS S2 Objetivos climáticos y créditos de carbono: afirmaciones brutas, netas y creíbles
- [IFRS S2 para aseguradoras: suscripción, inversiones y emisiones financiadas](https://reporting.academy/es/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-ghg-emissions-measurement/ifrs-s2-for-insurers-underwriting-investments-and-financed-emissions/): IFRS S2 para aseguradoras: suscripción, inversiones y emisiones financiadas
- [IFRS S2 para bancos: emisiones financiadas, riesgo de crédito y métricas climáticas](https://reporting.academy/es/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s2-for-banks-financed-emissions-credit-risk-and-climate-metrics/): IFRS S2 para bancos: emisiones financiadas, riesgo de crédito y métricas climáticas
- [IFRS S2 para gestores de activos: límites de las carteras, datos e información para inversores](https://reporting.academy/es/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-ghg-emissions-measurement/ifrs-s2-for-asset-managers-portfolio-boundaries-data-and-investor-disc/): IFRS S2 para gestores de activos: límites de las carteras, datos e información para inversores
- [IFRS S2 Riesgos y oportunidades relacionados con el clima: guía completa](https://reporting.academy/es/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s2-climate-related-risks-and-opportunities-complete-guide/): ¿Qué riesgos físicos y de transición, y qué oportunidades, podrían afectar razonablemente las perspectivas de la entidad, dónde están concentrados y cómo se gestionan y miden?
- [Información a revelar específicas de la entidad conforme a IFRS S1: qué hacer cuando no existe una Norma específica del ISSB](https://reporting.academy/es/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-company-specific-disclosures-what-to-do-when-no-dedicated-issb/): ¿Qué fuentes y qué información específica de la entidad cumplen mejor los objetivos de relevancia y representación fiel de IFRS S1?
- [Información a revelar sobre gobernanza conforme a IFRS S1 y S2: supervisión del órgano de gobierno, funciones de la dirección y controles](https://reporting.academy/es/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s1-and-s2-governance-disclosures-board-oversight-management-roles/): Información a revelar sobre gobernanza conforme a IFRS S1 y S2: supervisión del órgano de gobierno, funciones de la dirección y controles
- [Información comparativa, reexpresiones y errores](https://reporting.academy/es/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/comparatives-restatements-and-errors/): Determinar si un importe de un periodo anterior debe mostrarse, revisarse o reexpresarse, y qué explicación y corrección de publicación se requieren.
- [Informe para el consejo sobre IFRS S1 y S2: diez preguntas que los consejeros deben formular antes de aprobarlo](https://reporting.academy/es/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-and-s2-board-briefing-ten-questions-directors-should-ask-befor/): Si el paquete de divulgaciones es suficientemente completo, conectado, respaldado por evidencia y controlado para su aprobación y para cualquier declaración de cumplimiento propuesta.
- [Informe para el consejo sobre UK SRS S2: base de información, riesgos climáticos materiales, escenarios, resiliencia, efectos financieros, GEI, exenciones, métricas, controles y aprobación](https://reporting.academy/es/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/uk-srs-s2-board-briefing-reporting-basis-material-climate-risks-scenar/): Si la información a revelar y la declaración propuestas están respaldadas por una base de información completa, una evaluación de materialidad, evidencia, controles y aprobaciones adecuadas.
- [Lista de comprobación de cumplimiento de IFRS S1 y S2 y matriz gratuita de información a revelar](https://reporting.academy/es/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-and-s2-compliance-checklist-and-free-disclosure-matrix/): Si cada requisito aplicable está respaldado por una conclusión sobre la materialidad, evidencia, control, ubicación en el borrador y aprobación.
- [Los cuatro pilares de IFRS S1 e IFRS S2: gobernanza, estrategia, gestión de riesgos, métricas y objetivos](https://reporting.academy/es/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/the-four-pillars-of-ifrs-s1-and-ifrs-s2-governance-strategy-risk-manag/): Los cuatro pilares de IFRS S1 e IFRS S2: gobernanza, estrategia, gestión de riesgos, métricas y objetivos
- [Modificaciones de GHG de IFRS S2 de 2025: qué cambió y cómo prepararse para 2027](https://reporting.academy/es/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-ghg-emissions-measurement/ifrs-s2-ghg-amendments-2025-what-changed-and-how-to-prepare-for-2027/): Si aplicar anticipadamente, qué exenciones son pertinentes, qué cambios se necesitan en el modelo de datos y cómo preparar la información comparativa para 2027.
- [Métricas sectoriales de IFRS S1 y S2: cómo seleccionar la guía SASB relevante](https://reporting.academy/es/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-and-s2-industry-based-metrics-how-to-select-relevant-sasb-guid/): ¿Qué sectores, temas de información, métricas y métricas de actividad son relevantes para la entidad informante y para las distintas partes del grupo?
- [Preparación para el aseguramiento de IFRS S1 y S2: evidencia, controles y hallazgos habituales de revisión](https://reporting.academy/es/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s1-and-s2-assurance-readiness-evidence-controls-and-common-review/): Definir la preparación para el aseguramiento sin dar a entender que existe un mandato universal de aseguramiento.
- [Primer ciclo de elaboración de informes conforme a IFRS S1 e IFRS S2: plan de implementación de 12 meses](https://reporting.academy/es/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/first-ifrs-s1-and-s2-reporting-cycle-a-12-month-implementation-plan/): Cómo secuenciar la adopción, el análisis técnico, los datos, las finanzas, los controles, la revisión y la aprobación para que el ciclo de elaboración de informes pueda finalizar a tiempo.
- [Proporcionalidad en IFRS S1 e IFRS S2](https://reporting.academy/es/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-and-s2-proportionality/): Qué información debe buscarse, cuán sofisticado debe ser el enfoque o si se aplica una alternativa cualitativa permitida.
- [Protocolo de GEI e IFRS S2: entidad informante, límites organizacionales, participación accionarial, control, métodos jurisdiccionales, valores de GWP y desagregación de Scope 1 y Scope 2](https://reporting.academy/es/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ghg-protocol-and-ifrs-s2-reporting-entity-organisational-boundaries-eq/): Qué operaciones y entidades participadas se incluyen, cómo se consolidan las emisiones, dónde se aplican los métodos locales y cómo se presentan las cifras resultantes.
- [Registros de implementación de IFRS S1](https://reporting.academy/es/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s1-implementation-registers/): ¿Qué archivos del paquete y qué guías relacionadas forman parte de este kit de herramientas?
- [Resiliencia climática en IFRS S2: cómo evaluar y divulgar la capacidad de adaptación](https://reporting.academy/es/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s2-climate-resilience-how-to-assess-and-disclose-capacity-to-adap/): ¿Qué capacidad tiene realmente la entidad para ajustar o adaptar su estrategia y modelo de negocio, en qué horizonte temporal, con qué recursos, activos, inversiones y limitaciones?
- [Riesgos relacionados con la naturaleza según IFRS S1: cómo TNFD y SASB pueden respaldar la divulgación](https://reporting.academy/es/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/nature-related-risks-under-ifrs-s1-how-tnfd-and-sasb-can-support-discl/): ¿Qué interacciones con la naturaleza crean riesgos u oportunidades que podrían afectar a las perspectivas, y qué información material se necesita?
- [Taxonomía de Divulgación de Sostenibilidad de IFRS: etiquetado digital para IFRS S1 y S2](https://reporting.academy/es/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-sustainability-disclosure-taxonomy-digital-tagging-for-ifrs-s1-an/): Explicar qué hace la taxonomía y quién decide si el etiquetado es obligatorio.
- [UK SRS S2 frente a ESRS E1: materialidad climática, GEI y diferencias en el plan de transición](https://reporting.academy/es/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/uk-srs-s2-vs-esrs-e1-climate-materiality-ghg-and-transition-plan-diffe/): Qué datos y evidencia pueden reutilizarse, y qué pruebas, informaciones y afirmaciones específicas de cada marco deben mantenerse separadas.
- [UK SRS S2 y CDP: cómo reutilizar datos climáticos sin suponer el cumplimiento](https://reporting.academy/es/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/uk-srs-s2-and-cdp-how-to-reuse-climate-data-without-assuming-complianc/): Cómo reutilizar datos alineados con CDP mientras se completa una evaluación separada de UK SRS S1/S2 y el proceso de aprobación del informe anual.
- [UK SRS S2 y la información climática de GRI: ¿qué datos pueden reutilizarse?](https://reporting.academy/es/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/uk-srs-s2-and-gri-climate-reporting-what-data-can-be-reused/): Qué datos, métodos y evidencias pueden ser comunes, y dónde se requieren controles separados de materialidad, narrativa y afirmaciones.
- [¿Puede un conjunto de datos climáticos respaldar UK SRS S2, IFRS S2, ESRS E1, TCFD y CDP?](https://reporting.academy/es/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/can-one-climate-dataset-support-uk-srs-s2-ifrs-s2-esrs-e1-tcfd-and-cdp/): Cómo definir la fuente común de referencia y la capa de ajustes específicos de cada marco para cada resultado publicado.
- [¿Puede un único conjunto de datos respaldar IFRS S1/S2, ESRS, GRI y CDP?](https://reporting.academy/es/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/can-one-dataset-support-ifrs-s1-s2-esrs-gri-and-cdp/): ¿Qué información puede gestionarse como maestra una sola vez y qué juicios o transformaciones deben seguir siendo específicos de cada marco?
- [¿Son obligatorias las IFRS S1 e IFRS S2?](https://reporting.academy/es/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/are-ifrs-s1-and-ifrs-s2-mandatory/): ¿Qué obligación vinculante de información se aplica a la entidad, desde qué periodo y qué declaración de información puede sustentarse?
- [Adopción escalonada del TNFD: qué divulgar el primer año y cómo ampliar la cobertura](https://reporting.academy/es/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/phased-tnfd-adoption-what-to-disclose-in-year-one-and-how-to-expand-co/): Qué cuestiones relacionadas con la naturaleza, ubicaciones, divulgaciones y métricas son creíbles para el primer año, y qué debe incluirse en la hoja de ruta de ampliación.
- [Análisis de escenarios y resiliencia de la naturaleza según TNFD: un enfoque práctico para el primer año](https://reporting.academy/es/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-scenario-analysis-and-nature-resilience-a-practical-first-year-ap/): Análisis de escenarios y resiliencia de la naturaleza según TNFD: un enfoque práctico para el primer año
- [Calidad de los datos y la evidencia de TNFD: información primaria, secundaria, proxy y geoespacial](https://reporting.academy/es/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/tnfd-data-and-evidence-quality-primary-secondary-proxy-and-geospatial/): ¿La información es adecuada para esta decisión y cómo debería divulgarse la incertidumbre?
- [Cuestionario TNFD para proveedores: qué datos sobre la naturaleza solicitar sin sobrecargar a las pymes](https://reporting.academy/es/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/tnfd-supplier-questionnaire-what-nature-data-to-request-without-overbu/): ¿Qué proveedores necesitan qué preguntas y evidencias, con qué nivel de granularidad, para qué decisión y para cuándo?
- [Cómo preparar un informe alineado con TNFD: guía completa paso a paso](https://reporting.academy/es/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/how-to-prepare-a-tnfd-aligned-report-complete-step-by-step-guide/): Cómo preparar un informe alineado con TNFD: guía completa paso a paso
- [Datos geoespaciales para TNFD: coordenadas, mapas, calidad de los datos y confidencialidad](https://reporting.academy/es/knowledge-hub/disclosure-guides/tnfd/tnfd-sensitive-and-priority-locations/geospatial-data-for-tnfd-coordinates-maps-data-quality-and-confidentia/): ¿Puede un revisor reproducir de dónde procedía la ubicación, cómo se vinculó con los datos sobre la naturaleza y por qué el mapa público utiliza el nivel de granularidad elegido?
- [Dependencias de la naturaleza y servicios ecosistémicos: cómo mapear de qué depende su negocio](https://reporting.academy/es/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/nature-dependencies-and-ecosystem-services-how-to-map-what-your-busine/): ¿Qué servicios ecosistémicos son importantes desde el punto de vista operativo, dónde se suministran, hasta qué punto son sustituibles y qué vías de interrupción requieren una escalada?
- [DIRO de TNFD explicados: dependencias, impactos, riesgos y oportunidades](https://reporting.academy/es/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-diros-explained-dependencies-impacts-risks-and-opportunities/): Cómo distinguir y conectar los DIRO sin doble contabilización, causalidad no respaldada o formulaciones genéricas sobre riesgos relacionados con la naturaleza.
- [Divulgaciones de Estrategia del TNFD: DIRO, modelo de negocio, resiliencia y ubicaciones prioritarias](https://reporting.academy/es/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/tnfd-strategy-disclosures-diros-business-model-resilience-and-priority/): Qué DIRO materiales existen, dónde y en qué horizontes; cómo afectan al modelo de negocio, la cadena de valor, la estrategia y la planificación financiera; hasta qué punto es resiliente la estrategia; y qué ubicaciones prioritarias
- [Divulgaciones de gobernanza del TNFD: supervisión del consejo, funciones de la dirección y participación de las partes interesadas](https://reporting.academy/es/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/tnfd-governance-disclosures-board-oversight-management-roles-and-stake/): Quién rinde cuentas, qué información llega a cada nivel de gobernanza, qué decisiones se ven afectadas, cómo la participación de los titulares de derechos y de las partes interesadas informa el proceso y qué evidencias respaldan la divulgación
- [Efectos financieros de TNFD: dependencias e impactos relacionados con la naturaleza, ingresos, costes, gastos de capital, activos, pasivos, flujos de efectivo, escenarios y acceso a la financiación](https://reporting.academy/es/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-financial-effects-nature-dependencies-impacts-revenue-costs-capex/): ¿Qué canal operativo o estratégico de transmisión podría afectar a los ingresos, los gastos, los gastos de capital, los activos, los pasivos, los flujos de efectivo, los seguros o el acceso al capital y su coste?
- [ENCORE, IBAT y Aqueduct para TNFD: qué puede y qué no puede hacer cada herramienta](https://reporting.academy/es/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/encore-ibat-and-aqueduct-for-tnfd-what-each-tool-can-and-cannot-do/): ¿Qué enfoque de cribado es adecuado y qué validación se necesita?
- [Enfoque LEAP de TNFD: una guía paso a paso para localizar, evaluar, valorar y preparar](https://reporting.academy/es/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/tnfd-leap-approach-a-step-by-step-guide-to-locate-evaluate-assess-and/): Cómo traducir LEAP al alcance del proyecto, las solicitudes de datos, los entregables de las fases, los puntos de aprobación y las divulgaciones.
- [Errores comunes en los informes TNFD: riesgo relacionado con la naturaleza genérico, ubicaciones omitidas y lógica DIRO débil](https://reporting.academy/es/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/common-tnfd-reporting-mistakes-generic-nature-risk-missing-locations-a/): Qué debilidades deben corregirse antes de la publicación y cómo documentar la corrección.
- [Evaluación de brechas de TNFD: cómo comprobar la gobernanza de datos y la preparación para la información a revelar de LEAP](https://reporting.academy/es/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/tnfd-gap-assessment-how-to-test-leap-data-governance-and-disclosure-re/): Qué brechas deben corregirse antes de la publicación y cuáles pueden incluirse de forma transparente en la hoja de ruta.
- [Evaluación de la cadena de valor de TNFD: proveedores, materias primas, trazabilidad y brechas de datos](https://reporting.academy/es/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/tnfd-value-chain-assessment-suppliers-commodities-traceability-and-dat/): ¿Qué sectores, materias primas, proveedores, geografías y vías aguas abajo requieren una evaluación más profunda?
- [Explicación de la materialidad del TNFD: enfoques de materialidad financiera, de impacto y doble](https://reporting.academy/es/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-materiality-explained-financial-impact-and-double-materiality-app/): Explicación de la materialidad del TNFD: enfoques de materialidad financiera, de impacto y doble
- [Explicación de las ubicaciones prioritarias del TNFD: criterios de selección, granularidad y divulgación](https://reporting.academy/es/knowledge-hub/disclosure-guides/tnfd/tnfd-sensitive-and-priority-locations/tnfd-priority-locations-explained-selection-criteria-granularity-and-d/): ¿Qué ubicaciones reúnen los requisitos para ser ubicaciones prioritarias, con qué nivel de granularidad y qué se debe divulgar?
- [Fase Assess de TNFD: convertir las dependencias y los impactos relacionados con la naturaleza en riesgos y oportunidades empresariales](https://reporting.academy/es/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-assess-phase-turning-nature-dependencies-and-impacts-into-busines/): ¿Qué riesgos y oportunidades relacionados con la naturaleza requieren tratamiento, escalamiento, análisis financiero y divulgación?
- [Fase Evaluar de TNFD: activos ambientales, servicios ecosistémicos, dependencias e impactos](https://reporting.academy/es/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-evaluate-phase-environmental-assets-ecosystem-services-dependenci/): ¿Cuáles son las vías de dependencia e impacto de la organización y cuáles requieren medición o escalamiento?
- [Fase Locate de TNFD: cartografía de actividades empresariales, cadenas de valor y ubicaciones sensibles](https://reporting.academy/es/knowledge-hub/disclosure-guides/tnfd/tnfd-sensitive-and-priority-locations/tnfd-locate-phase-mapping-business-activities-value-chains-and-sensiti/): ¿Dónde debería la organización Evaluar en detalle las dependencias y los impactos?
- [Fase Prepare de TNFD: respuestas, objetivos, gobernanza y preparación para la divulgación](https://reporting.academy/es/knowledge-hub/disclosure-guides/tnfd/tnfd-impact-measurement-and-targets/tnfd-prepare-phase-responses-targets-governance-and-disclosure-readine/): ¿Qué hará, medirá, aprobará y divulgará la organización, y cómo alimentará el progreso el siguiente ciclo de LEAP?
- [Gestión de riesgos e impactos de TNFD: procesos para operaciones directas y cadenas de valor](https://reporting.academy/es/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-risk-and-impact-management-processes-for-direct-operations-and-va/): Gestión de riesgos e impactos de TNFD: procesos para operaciones directas y cadenas de valor
- [Herramientas, datos, aseguramiento y registros de carteras de TNFD](https://reporting.academy/es/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/tnfd-tools-data-assurance-and-portfolio-registers/): ¿Qué archivos del paquete y qué guías relacionadas forman parte de este kit de herramientas?
- [Impactos sobre la naturaleza y estado de la naturaleza: impulsores, condición, extensión y especies](https://reporting.academy/es/knowledge-hub/disclosure-guides/tnfd/tnfd-impact-measurement-and-targets/nature-impacts-and-state-of-nature-drivers-condition-extent-and-specie/): ¿Qué impulsor directo se produce, qué elemento de la naturaleza cambia, cuán significativo o incierto es el impacto y qué evidencia o acción se requiere?
- [Informes sobre clima y naturaleza conjuntamente: cómo integrar TCFD, IFRS S2 y TNFD](https://reporting.academy/es/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/climate-and-nature-reporting-together-how-to-integrate-tcfd-ifrs-s2-an/): Informes sobre clima y naturaleza conjuntamente: cómo integrar TCFD, IFRS S2 y TNFD
- [Jerarquía de mitigación de TNFD: explicación de evitar, minimizar, restaurar y compensar](https://reporting.academy/es/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-mitigation-hierarchy-avoid-minimise-restore-and-offset-explained/): Jerarquía de mitigación de TNFD: explicación de evitar, minimizar, restaurar y compensar
- [Kit de trabajo de TNFD DIRO sobre efectos financieros y divulgación](https://reporting.academy/es/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-diro-financial-effects-and-disclosure-working-toolkit/): ¿Qué archivos del paquete y guías relacionadas pertenecen a este kit?
- [Lista de comprobación de informes TNFD y paquete gratuito de entregables LEAP](https://reporting.academy/es/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/tnfd-reporting-checklist-and-free-leap-deliverables-pack/): Qué registros y listas de comprobación deberían completarse antes de redactar una primera divulgación alineada con TNFD.
- [Los seis requisitos generales de TNFD: materialidad, alcance, ubicación, integración, horizontes temporales y participación](https://reporting.academy/es/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/the-six-tnfd-general-requirements-materiality-scope-location-integrati/): Los seis requisitos generales de TNFD: materialidad, alcance, ubicación, integración, horizontes temporales y participación
- [Métricas básicas de divulgación global de TNFD: cambio en el uso de la tierra, agua, contaminación, recursos y riesgo relacionado con la naturaleza](https://reporting.academy/es/knowledge-hub/disclosure-guides/tnfd/tnfd-impact-measurement-and-targets/tnfd-core-global-disclosure-metrics-land-water-pollution-resources-and/): Métricas básicas de divulgación global de TNFD: cambio en el uso de la tierra, agua, contaminación, recursos y riesgo relacionado con la naturaleza
- [Métricas y objetivos de TNFD: explicación de las métricas globales básicas, sectoriales y adicionales](https://reporting.academy/es/knowledge-hub/disclosure-guides/tnfd/tnfd-impact-measurement-and-targets/tnfd-metrics-and-targets-core-global-sector-and-additional-metrics-exp/): Métricas y objetivos de TNFD: explicación de las métricas globales básicas, sectoriales y adicionales
- [Objetivos de naturaleza del TNFD: líneas base, ubicaciones, cadenas de valor y progreso](https://reporting.academy/es/knowledge-hub/disclosure-guides/tnfd/tnfd-impact-measurement-and-targets/tnfd-nature-targets-baselines-locations-value-chains-and-progress/): Objetivos de naturaleza del TNFD: líneas base, ubicaciones, cadenas de valor y progreso
- [Oportunidades relacionadas con la naturaleza según TNFD: eficiencia de los recursos, productos y soluciones basadas en la naturaleza](https://reporting.academy/es/knowledge-hub/disclosure-guides/tnfd/tnfd-impact-measurement-and-targets/tnfd-nature-related-opportunities-resource-efficiency-products-and-nat/): ¿Es la actividad propuesta una oportunidad creíble relacionada con la naturaleza, qué inversión y salvaguardias se requieren y qué puede declararse públicamente?
- [Planes de transición relacionados con la naturaleza: qué debería contener un plan creíble alineado con TNFD](https://reporting.academy/es/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/nature-transition-plans-what-a-credible-tnfd-aligned-plan-should-conta/): Planes de transición relacionados con la naturaleza: qué debería contener un plan creíble alineado con TNFD
- [Preparación para el aseguramiento del TNFD: evidencia, controles y riesgos de ecoblanqueo](https://reporting.academy/es/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/tnfd-assurance-readiness-evidence-controls-and-greenwashing-risks/): ¿Qué se está sometiendo exactamente a aseguramiento, con arreglo a qué criterios y con qué evidencia?
- [Pueblos Indígenas, Comunidades Locales y CLPI en los informes del TNFD](https://reporting.academy/es/knowledge-hub/disclosure-guides/tnfd/tnfd-sensitive-and-priority-locations/indigenous-peoples-local-communities-and-fpic-in-tnfd-reporting/): Pueblos Indígenas, Comunidades Locales y CLPI en los informes del TNFD
- [Qué significa Adoptante TNFD: compromiso, calendario de presentación de información y malentendidos habituales](https://reporting.academy/es/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/what-does-tnfd-adopter-mean-commitment-reporting-timing-and-common-mis/): Determinar si la organización está preparada para comprometerse públicamente con un ejercicio de presentación de información y cómo redactar la afirmación sin exagerar.
- [Registros de ubicación, cadena de valor, dependencias, impactos y evidencias de TNFD](https://reporting.academy/es/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/tnfd-location-value-chain-dependency-impact-and-evidence-registers/): ¿Qué archivos del paquete y guías relacionadas forman parte de este conjunto de herramientas?
- [Riesgos relacionados con la naturaleza según TNFD: explicación de los riesgos físicos, de transición y sistémicos](https://reporting.academy/es/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-nature-related-risks-physical-transition-and-systemic-risk-explai/): ¿Qué tipo de riesgo relacionado con la naturaleza existe, a través de qué vía, en qué horizonte temporal y cómo debería incorporarse al sistema de riesgos de la organización?
- [TNFD explicada: recomendaciones, LEAP, DIROs y cómo iniciar la presentación de información relacionada con la naturaleza](https://reporting.academy/es/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/tnfd-explained-recommendations-leap-diros-and-how-to-start-nature-rela/): Cómo estructurar la primera evaluación y el informe sin confundir el marco con una lista de comprobación ni afirmar una mayor alineación de la que respaldan las evidencias.
- [TNFD frente a ESRS E4: comparación de la información financiera relacionada con la naturaleza y la doble materialidad](https://reporting.academy/es/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-vs-esrs-e4-nature-related-financial-disclosure-and-double-materia/): Qué puede reutilizarse, qué debe ajustarse y cómo evitar una afirmación de equivalencia o cumplimiento sin respaldo.
- [TNFD frente a TCFD: comparación de las divulgaciones financieras relacionadas con la naturaleza y con el clima](https://reporting.academy/es/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/tnfd-vs-tcfd-nature-related-and-climate-related-financial-disclosures/): Qué infraestructura de gobernanza, riesgos e información puede reutilizarse y qué procesos y evidencias específicos de la naturaleza deben añadirse.
- [TNFD para alimentación y agricultura: productos básicos, agua, suelo, polinización y trazabilidad](https://reporting.academy/es/knowledge-hub/disclosure-guides/tnfd/tnfd-food-mining-energy-real-estate/tnfd-for-food-and-agriculture-commodities-water-soil-pollination-and-t/): ¿Qué productos básicos y orígenes generan las dependencias, impactos, riesgos y oportunidades relacionados con la naturaleza más significativos, y qué nivel de trazabilidad y colaboración es proporcional?
- [TNFD para aseguradoras: suscripción, inversiones y riesgo relacionado con la naturaleza](https://reporting.academy/es/knowledge-hub/disclosure-guides/tnfd/tnfd-banks-investors-and-insurers/tnfd-for-insurers-underwriting-investments-and-nature-related-risk/): ¿Qué actividades aseguradas y en las que se invierte, ubicaciones y dependencias de los ecosistemas crean DIROs materiales, y cómo deberían afectar al apetito de riesgo, los productos, la tarificación, la asignación de capital y la divulgación?
- [TNFD para bancos: carteras de préstamos, ubicaciones de prestatarios y riesgo crediticio relacionado con la naturaleza](https://reporting.academy/es/knowledge-hub/disclosure-guides/tnfd/tnfd-banks-investors-and-insurers/tnfd-for-banks-loan-portfolios-borrower-locations-and-nature-related-c/): ¿Qué exposiciones requieren un análisis más profundo del prestatario y de la ubicación, y medidas crediticias?
- [TNFD para el sector inmobiliario y las infraestructuras: emplazamientos, materiales de construcción y naturaleza urbana](https://reporting.academy/es/knowledge-hub/disclosure-guides/tnfd/tnfd-food-mining-energy-real-estate/tnfd-for-real-estate-and-infrastructure-sites-construction-materials-a/): ¿Qué activos, proyectos, materiales y actividades bajo el control de los arrendatarios crean dependencias, impactos, riesgos y oportunidades relacionados con la naturaleza que sean materiales a lo largo del ciclo de vida?
- [TNFD para gestores de activos y propietarios de activos: focos críticos de la cartera, interacción y divulgación](https://reporting.academy/es/knowledge-hub/disclosure-guides/tnfd/tnfd-banks-investors-and-insurers/tnfd-for-asset-managers-and-asset-owners-portfolio-hotspots-engagement/): ¿Cómo cambian los focos críticos la investigación, la interacción, las votaciones, la asignación, los productos o los controles de riesgos?
- [TNFD para la minería, la energía y la industria pesada: emplazamientos, agua, biodiversidad y comunidades](https://reporting.academy/es/knowledge-hub/disclosure-guides/tnfd/tnfd-food-mining-energy-real-estate/tnfd-for-mining-energy-and-heavy-industry-sites-water-biodiversity-and/): ¿Cómo debería la organización evaluar cada emplazamiento y proyecto en toda su área de influencia, cuenca o paisaje compartido, cadena de valor y ciclo de vida completo?
- [TNFD vs GRI 101 Biodiversidad: diferencias clave e interoperabilidad práctica](https://reporting.academy/es/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/tnfd-vs-gri-101-biodiversity-key-differences-and-practical-interoperab/): TNFD vs GRI 101 Biodiversidad: diferencias clave e interoperabilidad práctica
- [TNFD y el proyecto de naturaleza del ISSB: para qué deberían prepararse las empresas en 2026](https://reporting.academy/es/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/tnfd-and-the-issb-nature-project-what-companies-should-prepare-for-in/): TNFD y el proyecto de naturaleza del ISSB: para qué deberían prepararse las empresas en 2026
- [Ubicaciones sensibles de TNFD: áreas protegidas, integridad de los ecosistemas, riesgo y servicios relacionados con el agua](https://reporting.academy/es/knowledge-hub/disclosure-guides/tnfd/tnfd-sensitive-and-priority-locations/tnfd-sensitive-locations-protected-areas-ecosystem-integrity-water-ris/): ¿Cumple esta ubicación uno o más criterios de ubicación sensible y qué escala ecológica debería utilizarse para una evaluación más profunda?
- [¿Exige TNFD una huella de biodiversidad? Métricas, modelos y falsa precisión](https://reporting.academy/es/knowledge-hub/disclosure-guides/tnfd/tnfd-impact-measurement-and-targets/does-tnfd-require-a-biodiversity-footprint-metrics-models-and-false-pr/): ¿Exige TNFD una huella de biodiversidad? Métricas, modelos y falsa precisión
- [Controles internos para el MRV de los EAU: completitud de las fuentes, conciliaciones, factores, estimaciones, aprobaciones, pistas de auditoría, ciberseguridad y auditoría interna](https://reporting.academy/es/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/internal-controls-for-uae-mrv-source-completeness-reconciliations-fact/): Controles internos para el MRV de los EAU: completitud de las fuentes, conciliaciones, factores, estimaciones, aprobaciones, pistas de auditoría, ciberseguridad y auditoría interna
- [Créditos de carbono de los EAU: registro de proyectos, líneas base, adicionalidad y verificación](https://reporting.academy/es/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/uae-carbon-credits-project-registration-baselines-additionality-and-ve/): Cómo separar la elegibilidad del proyecto, la metodología, la línea base, la adicionalidad, el seguimiento, la validación, la verificación, la aprobación del Registro, la transferencia, la cancelación y las declaraciones, y qué pruebas se necesitan en eac
- [Cómo elaborar un inventario de GEI conforme a la Ley Climática de los EAU: fuentes, límites y evidencias](https://reporting.academy/es/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/how-to-build-a-uae-climate-law-ghg-inventory-sources-boundaries-and-ev/): Defina el perímetro regulado y cree una estructura de cálculo y evidencias que pueda actualizarse cuando las instrucciones de la autoridad sean más específicas.
- [Cómo elegir un verificador de GEI en EAU: acreditación, competencia y conflictos de intereses](https://reporting.academy/es/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/how-to-choose-a-uae-ghg-verifier-accreditation-competence-and-conflict/): Cómo elegir un verificador de GEI en EAU: acreditación, competencia y conflictos de intereses
- [Cómo prepararse para el cumplimiento de la Ley Climática de los EAU: hoja de ruta MRV paso a paso](https://reporting.academy/es/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/how-to-prepare-for-uae-climate-law-compliance-step-by-step-mrv-roadmap/): Explique por qué un registro de aplicabilidad y autoridad controlado por el regulador debe preceder al cálculo.
- [Doble contabilización en los mercados de carbono de los EAU: emisión, uso, declaraciones y contabilidad de las NDC](https://reporting.academy/es/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/double-counting-in-uae-carbon-markets-issuance-use-claims-and-ndc-acco/): Doble contabilización en los mercados de carbono de los EAU: emisión, uso, declaraciones y contabilidad de las NDC
- [Emisiones de Alcance 1 conforme a la Ley climática de EAU: combustibles, flota, procesos y refrigerantes](https://reporting.academy/es/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-law-scope-1-emissions-fuel-fleet-processes-and-refrigerant/): Identifique todas las fuentes de emisiones directas dentro del perímetro aprobado y seleccione para cada una una vía de cálculo o medición trazable.
- [Emisiones de Scope 2 conforme a la legislación climática de los EAU: electricidad, refrigeración, contratos de energía renovable e I-RECs](https://reporting.academy/es/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-law-scope-2-emissions-electricity-cooling-renewable-contra/): Determine el tratamiento de la energía adquirida exigido por la autoridad y, por separado, si se necesita una perspectiva basada en la ubicación y basada en el mercado conforme al GHG Protocol.
- [Errores comunes de la Ley del Clima de los EAU: suponer una presentación universal, mezclar umbrales y contar con un MRV débil](https://reporting.academy/es/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/common-uae-climate-law-mistakes-assuming-universal-filing-mixing-thres/): Errores comunes de la Ley del Clima de los EAU: suponer una presentación universal, mezclar umbrales y contar con un MRV débil
- [Estimaciones y calidad de los datos en virtud de la Ley del Clima de los EAU: ¿qué es defendible?](https://reporting.academy/es/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/estimates-and-data-quality-under-the-uae-climate-law-what-is-defensibl/): Estimaciones y calidad de los datos en virtud de la Ley del Clima de los EAU: ¿qué es defendible?
- [Evaluación de brechas de la Ley Climática de los EAU: aplicabilidad, MRV, verificación y preparación para la reducción](https://reporting.academy/es/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-law-gap-assessment-applicability-mrv-verification-and-redu/): Evaluación de brechas de la Ley Climática de los EAU: aplicabilidad, MRV, verificación y preparación para la reducción
- [Evaluación del riesgo climático en los EAU: cómo vincular el riesgo físico con los activos, las cadenas de suministro y las finanzas](https://reporting.academy/es/knowledge-hub/disclosure-guides/uae/uae-sector-inventories/uae-climate-risk-assessment-how-to-connect-physical-risk-to-assets-sup/): Evaluación del riesgo climático en los EAU: cómo vincular el riesgo físico con los activos, las cadenas de suministro y las finanzas
- [Explicación de la designación del Artículo 6: cuándo se aplican las obligaciones de MRV a una Fuente](https://reporting.academy/es/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/article-6-designation-explained-when-uae-mrv-duties-attach-to-a-source/): Si existe evidencia de designación, qué unidad abarca y qué instrucciones de reporte se derivan.
- [Explicación de la Ley Climática de los EAU: Decreto-Ley Federal n.º 11 de 2024 y qué deben hacer las empresas](https://reporting.academy/es/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/uae-climate-law-explained-federal-decree-law-no-11-of-2024-and-what-bu/): Si la empresa es una Fuente, si existe evidencia de designación conforme al Article 6 y qué instrucciones de la autoridad son aplicables.
- [Factores de emisión para la presentación de información climática en los EAU: datos locales, IPCC, DEFRA y factores de proveedores](https://reporting.academy/es/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/emission-factors-for-uae-climate-reporting-local-data-ipcc-defra-and-s/): Factores de emisión para la presentación de información climática en los EAU: datos locales, IPCC, DEFRA y factores de proveedores
- [Gobernanza climática en los EAU: consejo, director financiero, HSE, asesoría jurídica y la cuestión de un comité climático](https://reporting.academy/es/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/uae-climate-governance-board-cfo-hse-legal-and-the-question-of-a-clima/): Cómo asignar la responsabilidad y los derechos de decisión en materia de legislación climática, y si un comité climático corporativo específico es proporcional.
- [Inspecciones climáticas en los EAU y agentes de policía judicial: cómo preparar un expediente probatorio listo para inspección](https://reporting.academy/es/knowledge-hub/disclosure-guides/uae/uae-sector-inventories/uae-climate-inspections-and-judicial-officers-how-to-build-an-inspecti/): Inspecciones climáticas en los EAU y agentes de policía judicial: cómo preparar un expediente probatorio listo para inspección
- [Kit de herramientas de preparación para la Ley Climática de los EAU y controles de MRV](https://reporting.academy/es/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-law-readiness-and-mrv-control-toolkit/): ¿Qué archivos del paquete y guías relacionadas forman parte de este kit de herramientas?
- [Ley climática de los EAU e IFRS S2: ¿Puede un único sistema de GEI y riesgos climáticos respaldar ambos?](https://reporting.academy/es/knowledge-hub/disclosure-guides/uae/uae-one-dataset-many-outputs/uae-climate-law-and-ifrs-s2-can-one-ghg-and-climate-risk-system-suppor/): Qué datos y controles son realmente reutilizables, qué límites requieren una conciliación y qué requisitos específicos de cada salida necesitan cálculos o narrativas separadas.
- [Ley climática de los EAU para bancos y servicios profesionales: bajas emisiones directas, altas expectativas de información](https://reporting.academy/es/knowledge-hub/disclosure-guides/uae/uae-sector-inventories/uae-climate-law-for-banks-and-professional-services-low-direct-emissio/): Qué constituye el inventario mínimo de oficinas preparado para cumplir la ley y qué módulos de datos adicionales están justificados por una autoridad, un marco, una evaluación de materialidad o un solicitante.
- [Ley climática de los EAU para el sector inmobiliario y la hostelería: datos de propietarios y arrendatarios, refrigeración y energía](https://reporting.academy/es/knowledge-hub/disclosure-guides/uae/uae-sector-inventories/uae-climate-law-for-real-estate-and-hospitality-landlord-tenant-data-c/): Qué actividades del edificio pertenecen al inventario de la entidad o de la instalación, cuáles requieren asignación y cuáles se sitúan en un registro separado del arrendatario, del propietario o de la cadena de valor.
- [Ley climática de los EAU para empresas industriales: emisiones de proceso, permisos y planes de reducción](https://reporting.academy/es/knowledge-hub/disclosure-guides/uae/uae-sector-inventories/uae-climate-law-for-industrial-companies-process-emissions-permits-and/): Qué fuentes físicas, gases, métodos y unidades de la instalación deben incluirse en el inventario definido por la autoridad, y qué evidencia respalda cada resultado.
- [Ley climática de los EAU para grupos multiemirato: entidades, instalaciones y autoridades competentes](https://reporting.academy/es/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/uae-climate-law-for-multi-emirate-groups-entities-facilities-and-compe/): Si la unidad informante es una entidad jurídica, sucursal, instalación, Fuente designada, grupo u otro perímetro especificado por la autoridad competente.
- [Ley climática de los EAU para la extracción de áridos y los materiales de construcción: MRV, fuentes móviles y reducción](https://reporting.academy/es/knowledge-hub/disclosure-guides/uae/uae-sector-inventories/uae-climate-law-for-quarrying-and-construction-materials-mrv-mobile-so/): Qué fuentes de extracción, móviles, de instalaciones fijas, de contratistas, de energía adquirida, fugitivas y de proceso pertenecen al perímetro de reporte designado.
- [Ley Climática de los EAU para la logística y el transporte: flotas, almacenes y datos de contratistas](https://reporting.academy/es/knowledge-hub/disclosure-guides/uae/uae-sector-inventories/uae-climate-law-for-logistics-and-transport-fleets-warehouses-and-cont/): Qué vehículos, equipos, almacenes, sistemas de refrigeración y actividades de contratistas pertenecen a la Fuente definida por la autoridad y cuáles permanecen como evaluación separada de la cadena de valor.
- [Ley Climática de los EAU, ESRS, GRI y CDP: Reutilizar datos sin asumir equivalencia](https://reporting.academy/es/knowledge-hub/disclosure-guides/uae/uae-one-dataset-many-outputs/uae-climate-law-esrs-gri-and-cdp-reusing-data-without-assuming-equival/): Qué campos pueden reutilizarse directamente, cuáles requieren transformación o agregación y cuáles siguen siendo brechas específicas del marco.
- [Ley climática de los EAU: informe para el consejo y el director financiero: diez decisiones que deben tomarse ahora](https://reporting.academy/es/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/uae-climate-law-board-and-cfo-briefing-ten-decisions-to-make-now/): Ley climática de los EAU: informe para el consejo y el director financiero: diez decisiones que deben tomarse ahora
- [Ley del Clima de los EAU para sucursales extranjeras y grupos multinacionales](https://reporting.academy/es/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/uae-climate-law-for-foreign-branches-and-multinational-groups/): Qué unidad o Fuente de los EAU está designada y si el inventario de la matriz extranjera puede reutilizarse sin modificar la conclusión local exigida.
- [Ley del Clima de los EAU y el Artículo 6 del Acuerdo de París: lo que las empresas deben saber](https://reporting.academy/es/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/uae-climate-law-and-paris-agreement-article-6-what-companies-need-to-k/): Ley del Clima de los EAU y el Artículo 6 del Acuerdo de París: lo que las empresas deben saber
- [Lista de comprobación del cumplimiento de la Ley climática de los EAU y plantilla gratuita de preparación para MRV](https://reporting.academy/es/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-law-compliance-checklist-and-free-mrv-readiness-template/): Lista de comprobación del cumplimiento de la Ley climática de los EAU y plantilla gratuita de preparación para MRV
- [Límite organizativo conforme a la Ley Climática de los EAU: ¿control operativo, control financiero o participación en el capital?](https://reporting.academy/es/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/uae-climate-law-organisational-boundary-operational-control-financial/): Determine el perímetro de información exigido por la autoridad y documente cómo se aplica o concilia el control operativo, el control financiero o la participación en el capital.
- [MOCCAE frente a las autoridades competentes: ¿quién establece y hace cumplir los requisitos de información climática de los EAU?](https://reporting.academy/es/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/moccae-vs-competent-authorities-who-sets-and-enforces-uae-climate-repo/): MOCCAE frente a las autoridades competentes: ¿quién establece y hace cumplir los requisitos de información climática de los EAU?
- [Paquete de control y evidencias de MRV de la Ley del Clima de los EAU](https://reporting.academy/es/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-law-mrv-control-and-evidence-pack/): ¿Qué archivos del paquete y qué guías relacionadas forman parte de este kit de herramientas?
- [Periodos de presentación de informes climáticos, plataformas y plazos de presentación en los EAU: qué confirmar con las autoridades](https://reporting.academy/es/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-reporting-periods-platforms-and-filing-deadlines-what-to-c/): Periodos de presentación de informes climáticos, plataformas y plazos de presentación en los EAU: qué confirmar con las autoridades
- [Plan de reducción de emisiones de EAU: acciones, KPI, evidencia y supervisión del consejo](https://reporting.academy/es/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/uae-emission-reduction-plan-actions-kpis-evidence-and-board-oversight/): Plan de reducción de emisiones de EAU: acciones, KPI, evidencia y supervisión del consejo
- [Planes de adaptación climática de los EAU: calor, agua, inundaciones, infraestructura y continuidad del negocio](https://reporting.academy/es/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/uae-climate-adaptation-plans-heat-water-flooding-infrastructure-and-bu/): Planes de adaptación climática de los EAU: calor, agua, inundaciones, infraestructura y continuidad del negocio
- [Plazo de la Ley del Clima de los EAU y estado actual de implementación: ¿qué cambió después del 30 May 2026?](https://reporting.academy/es/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/uae-climate-law-deadline-and-current-implementation-status-what-change/): Qué fecha es jurídicamente relevante: entrada en vigor, ajuste de situación, designación, periodo de presentación de informes o plazo de presentación.
- [Primer ciclo de informes MRV de los EAU: vía jurídica, límites, instalaciones, métodos, controles de datos, simulaciones, verificación, aprobación del consejo y presentación](https://reporting.academy/es/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/first-uae-mrv-reporting-cycle-legal-route-boundaries-facilities-method/): Primer ciclo de informes MRV de los EAU: vía jurídica, límites, instalaciones, métodos, controles de datos, simulaciones, verificación, aprobación del consejo y presentación
- [Protocolo GHG frente a ISO 14064 para el cumplimiento de la Ley del Clima de los EAU](https://reporting.academy/es/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/ghg-protocol-vs-iso-14064-for-uae-climate-law-compliance/): Qué método estructurará el inventario provisional, qué elementos deben seguir siendo configurables y qué pruebas se necesitan para la revisión de la autoridad y del verificador.
- [Registro de Carbono de los EAU: umbral de 0.5 millones de tCO2e: ¿entidad, instalación o grupo?](https://reporting.academy/es/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/uae-carbon-registry-0-5-million-tco2e-threshold-entity-facility-or-gro/): Qué perímetro de emisiones debe contrastarse con el umbral, qué visiones alternativas deben prepararse y qué cuestiones requieren confirmación escrita de la autoridad o confirmación jurídica en los EAU.
- [Registro de fuentes de la legislación climática de los EAU: cómo hacer seguimiento de los requisitos federales, de los emiratos y de las zonas francas](https://reporting.academy/es/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/uae-climate-law-source-register-how-to-track-federal-emirate-and-free/): Cómo crear un único registro controlado que vincule las fuentes jurídicas con los requisitos operativos, los responsables, los plazos, la evidencia y los desencadenantes de actualización.
- [Registro Nacional de Créditos de Carbono de los EAU: quién debe registrarse y qué registra](https://reporting.academy/es/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/uae-national-register-for-carbon-credits-who-must-register-and-what-it/): Si una entidad está sujeta al registro obligatorio, puede participar voluntariamente o actúa como plataforma de negociación, y qué registros y aprobaciones son independientes.
- [Requisitos de MRV de la Ley Climática de los EAU: medición, reporte, verificación y conservación de datos](https://reporting.academy/es/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-law-mrv-requirements-measurement-reporting-verification-an/): Cómo convertir la obligación legal y las instrucciones vigentes de la autoridad en datos, cálculos, controles, presentación y conservación.
- [Requisitos mínimos del software de reporte climático de los EAU para una plataforma de MRV](https://reporting.academy/es/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-reporting-software-minimum-requirements-for-an-mrv-platfor/): Requisitos mínimos del software de reporte climático de los EAU para una plataforma de MRV
- [Retención de datos durante cinco años conforme al Artículo 6: ¿Qué registros deben conservar las empresas?](https://reporting.academy/es/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/five-year-data-retention-under-article-6-what-records-should-companies/): Retención de datos durante cinco años conforme al Artículo 6: ¿Qué registros deben conservar las empresas?
- [Sanciones de la Ley del Clima de los EAU: multas del Article 6, infracciones reiteradas y pruebas de cumplimiento](https://reporting.academy/es/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/uae-climate-law-penalties-article-6-fines-repeat-violations-and-eviden/): Sanciones de la Ley del Clima de los EAU: multas del Article 6, infracciones reiteradas y pruebas de cumplimiento
- [Verificación de la Ley Climática de los EAU: alcance, independencia y preparación para el aseguramiento](https://reporting.academy/es/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-law-verification-scope-independence-and-assurance-readines/): Verificación de la Ley Climática de los EAU: alcance, independencia y preparación para el aseguramiento
- [Vía hacia la neutralidad climática de los EAU y objetivos corporativos: cómo alinearse sin hacer afirmaciones excesivas](https://reporting.academy/es/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/uae-climate-neutrality-pathway-and-corporate-targets-how-to-align-with/): Vía hacia la neutralidad climática de los EAU y objetivos corporativos: cómo alinearse sin hacer afirmaciones excesivas
- [¿Existe un umbral de emisiones en la Ley del Clima de los EAU? Artículo 6 frente a la prueba del Registro de 0.5 millones de tCO2e](https://reporting.academy/es/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/is-there-a-uae-climate-law-emissions-threshold-article-6-vs-the-0-5-mi/): ¿Existe un umbral de emisiones en la Ley del Clima de los EAU? Artículo 6 frente a la prueba del Registro de 0.5 millones de tCO2e
- [¿La Ley Climática de los EAU exige las emisiones de Scope 3?](https://reporting.academy/es/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/does-the-uae-climate-law-require-scope-3-emissions/): Identifique la fuente jurídica o de la autoridad exacta de cualquier requisito relativo a Scope 3 y establezca un examen controlado de preparación sin inventar una obligación.
- [¿Quién está cubierto por la Ley Climática de los EAU? Comprender las «Fuentes» y la aplicabilidad corporativa](https://reporting.academy/es/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/who-is-covered-by-the-uae-climate-law-understanding-sources-and-corpor/): Qué persona jurídica o unidad operativa es la Fuente, y si el punto de reporte es la entidad, la instalación, el operador u otra unidad definida por la autoridad.
- [¿Se aplica la Ley Climática de los EAU en las zonas francas, el DIFC y el ADGM?](https://reporting.academy/es/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/does-the-uae-climate-law-apply-in-free-zones-difc-and-adgm/): Explicar el alcance expreso en las zonas francas sin llegar a una conclusión general sobre la presentación de informes.
- [Capital humano conforme a UK SRS S1: riesgos de la fuerza laboral, competencias, seguridad y retención](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-materiality-and-boundary/human-capital-under-uk-srs-s1-workforce-risks-skills-safety-and-retent/): Qué riesgos y oportunidades relacionados con la fuerza laboral, y qué información de apoyo, son materiales para los usuarios principales.
- [Controles internos sobre las divulgaciones de UK SRS S1: un marco práctico](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/internal-controls-over-uk-srs-s1-disclosures-a-practical-framework/): Cómo diseñar controles internos proporcionados para las divulgaciones de UK SRS S1 sin crear una burocracia separada de sostenibilidad.
- [Cronograma de UK SRS S1: publicación en 2026, normas propuestas para 2027 y qué deberían hacer ahora las empresas](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-voluntary-use-and-mandatory-route/uk-srs-s1-timeline-2026-publication-proposed-2027-rules-and-what-compa/): Cronograma de UK SRS S1: publicación en 2026, normas propuestas para 2027 y qué deberían hacer ahora las empresas
- [Cómo identificar riesgos y oportunidades relacionados con la sostenibilidad conforme a UK SRS S1](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-materiality-and-boundary/how-to-identify-sustainability-related-risks-and-opportunities-under-u/): Cómo crear un registro completo y controlado que conecte los asuntos de sostenibilidad con las perspectivas de la entidad.
- [Cómo preparar un informe conforme a UK SRS S1: guía completa paso a paso](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/how-to-prepare-a-uk-srs-s1-report-complete-step-by-step-guide/): Cómo organizar el primer ciclo de información y conservar evidencia suficiente para respaldar el informe y la declaración finales.
- [Cómo seleccionar métricas sectoriales conforme a UK SRS S1 sin uso obligatorio de SASB](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-voluntary-use-and-mandatory-route/how-to-select-industry-based-metrics-under-uk-srs-s1-without-mandatory/): Cómo seleccionar métricas sectoriales conforme a UK SRS S1 sin uso obligatorio de SASB
- [Declaración de cumplimiento de UK SRS S1: decisiones exactas detrás de una afirmación explícita y sin reservas](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-claims-and-climate-only-relief/uk-srs-s1-compliance-statement-exact-decisions-behind-an-explicit-and/): ¿Puede el informe incluir una declaración explícita y sin reservas de cumplimiento de UK SRS S1?
- [Divulgaciones de estrategia de UK SRS S1: modelo de negocio, cadena de valor, compensaciones y asignación de recursos](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-strategy-disclosures-business-model-value-chain-trade-offs-a/): Cómo explicar los efectos sobre el modelo de negocio y la cadena de valor, las decisiones, los recursos, las consecuencias financieras y la resiliencia.
- [Divulgaciones de gobernanza de UK SRS S1: supervisión del consejo, funciones de la dirección y evidencia](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-governance-disclosures-board-oversight-management-roles-and/): Si el informe explica el mecanismo real de supervisión y gestión, en lugar de limitarse a nombrar un comité o una política.
- [Divulgaciones específicas de la entidad en UK SRS S1: qué hacer cuando no existe una norma específica](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-company-specific-disclosures-what-to-do-when-no-dedicated-st/): Divulgaciones específicas de la entidad en UK SRS S1: qué hacer cuando no existe una norma específica
- [Efectos financieros actuales y previstos conforme a UK SRS S1: guía para equipos financieros](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-metrics-and-financial-effects/current-and-anticipated-financial-effects-under-uk-srs-s1-a-guide-for/): Qué efecto financiero puede sustentarse, con qué nivel de cuantificación, en qué horizonte temporal y con qué supuestos, controles y revelaciones conectadas.
- [Errores comunes en UK SRS S1: copiar la redacción de IFRS, usar indebidamente las dispensas e ignorar la legislación británica sobre información corporativa](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-strategic-report-and-nfsis/common-uk-srs-s1-mistakes-copying-ifrs-wording-misusing-reliefs-and-ig/): ¿Qué error de implementación podría poner en entredicho el informe, la afirmación o la aprobación final del informe anual?
- [Evaluación de brechas de UK SRS S1: cómo comprobar la preparación para la presentación voluntaria o ante la FCA](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-voluntary-use-and-mandatory-route/uk-srs-s1-gap-assessment-how-to-test-readiness-for-voluntary-or-fca-re/): ¿Está la organización preparada para presentar información, parcialmente preparada o aún en fase de diseño para UK SRS S1?
- [Evaluación de la materialidad según UK SRS S1: información orientada a inversores para empresas británicas](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-materiality-and-boundary/uk-srs-s1-materiality-assessment-investor-focused-reporting-for-uk-com/): Cómo decidir qué información sobre un riesgo u oportunidad relacionados con la sostenibilidad identificados debe aparecer en el informe.
- [Exención exclusiva para el clima de UK SRS S1: cómo funciona y durante cuánto tiempo pueden utilizarla quienes informan voluntariamente](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-claims-and-climate-only-relief/uk-srs-s1-climate-only-relief-how-it-works-and-how-long-voluntary-repo/): Si el párrafo E3 está disponible, qué modifica, qué debe divulgarse y cómo ampliar el alcance más allá del clima.
- [Fuentes de orientación de UK SRS S1: SASB, CDSB, GRI, ESRS, TNFD y práctica del sector](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-strategic-report-and-nfsis/uk-srs-s1-sources-of-guidance-sasb-cdsb-gri-esrs-tnfd-and-industry-pra/): Fuentes de orientación de UK SRS S1: SASB, CDSB, GRI, ESRS, TNFD y práctica del sector
- [Información digital según UK SRS S1: taxonomía, etiquetado y futuros requisitos de presentación](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-voluntary-use-and-mandatory-route/uk-srs-s1-digital-reporting-taxonomy-tagging-and-future-filing-require/): Información digital según UK SRS S1: taxonomía, etiquetado y futuros requisitos de presentación
- [Kit de trabajo para el primer ciclo de UK SRS S1](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-first-cycle-working-toolkit/): ¿Qué archivos del paquete y qué guías relacionadas pertenecen a este kit?
- [Lista de comprobación de cumplimiento de UK SRS S1 y matriz gratuita de información a revelar](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-compliance-checklist-and-free-disclosure-matrix/): ¿Puede rastrearse cada elemento de información a revelar hasta un requisito, una fuente de evidencia, un responsable y un punto de aprobación?
- [Los cuatro pilares de UK SRS S1: gobernanza, estrategia, gestión de riesgos, métricas y objetivos](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-materiality-and-boundary/the-four-pillars-of-uk-srs-s1-governance-strategy-risk-management-metr/): Cómo seguir cada cuestión material a través de los cuatro pilares y conectarla con la información financiera.
- [Opcionalidad de SASB en UK SRS S1: qué significa «puede consultar y considerar» en la práctica](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-metrics-and-financial-effects/uk-srs-s1-sasb-optionality-what-may-refer-to-and-consider-means-in-pra/): Si SASB, otra fuente reconocida, la práctica de entidades comparables o una medida desarrollada por la entidad proporciona información relevante y que representa fielmente las industrias y los asuntos materiales de la entidad.
- [Plantilla de informe UK SRS S1: estructura, base de preparación y preguntas de divulgación](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-report-template-structure-basis-of-preparation-and-disclosur/): Cómo estructurar la divulgación para que los lectores comprendan su base, conclusiones significativas, conexiones financieras y afirmación.
- [Plantilla gratuita de registro de materialidad y riesgos-oportunidades de UK SRS S1](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-materiality-and-boundary/free-uk-srs-s1-materiality-and-risk-opportunity-register-template/): ¿Qué riesgos y oportunidades relacionados con la sostenibilidad son materiales y qué trabajo de información a revelar desencadenan?
- [Plantillas prácticas de UK SRS S1](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-practical-templates/): ¿Qué archivos del paquete y qué guías relacionadas pertenecen a este conjunto de herramientas?
- [Preparación para el aseguramiento de UK SRS S1: evidencia, controles y el régimen emergente de supervisión del Reino Unido](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-assurance-readiness-evidence-controls-and-the-emerging-uk-ov/): Qué evidencias, controles y gobernanza se necesitan para preparar las divulgaciones UK SRS S1 para el aseguramiento u otro escrutinio externo.
- [Primer ciclo de información conforme a UK SRS S1: base de preparación, gobernanza, materialidad, métricas sectoriales, datos, efectos financieros, controles, aseguramiento y aprobación del consejo](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-materiality-and-boundary/first-uk-srs-s1-reporting-cycle-reporting-basis-governance-materiality/): ¿Cómo secuenciar el trabajo técnico, de datos, finanzas, gobernanza y publicación para que la declaración final esté respaldada?
- [Proporcionalidad de UK SRS S1: «Coste o esfuerzo indebido» y enfoques proporcionales](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-proportionality-undue-cost-or-effort-and-commensurate-approa/): Proporcionalidad de UK SRS S1: «Coste o esfuerzo indebido» y enfoques proporcionales
- [Propuestas de la FCA sobre UK SRS: qué podría significar UK SRS S1 para las empresas cotizadas a partir de 2027](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-voluntary-use-and-mandatory-route/fca-uk-srs-proposals-what-uk-srs-s1-could-mean-for-listed-companies-fr/): si su categoría de cotización quedaría incluida en el régimen UK SRS propuesto por la FCA a partir de 2027 y qué debe preparar antes de la Declaración de Política definitiva
- [Riesgos relacionados con la naturaleza conforme a UK SRS S1: uso de TNFD y de las orientaciones emergentes del ISSB](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-materiality-and-boundary/nature-related-risks-under-uk-srs-s1-using-tnfd-and-emerging-issb-guid/): Qué información relacionada con la naturaleza es material para los usuarios principales porque afecta a las perspectivas.
- [UK SRS S1 Comparativos, estimaciones y errores: guía para la presentación de información del primer año](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-comparatives-estimates-and-errors-first-year-reporting-guide/): UK SRS S1 Comparativos, estimaciones y errores: guía para la presentación de información del primer año
- [UK SRS S1 Divulgaciones sobre gestión de riesgos: cómo integrar la sostenibilidad en la gestión de riesgos empresariales](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-materiality-and-boundary/uk-srs-s1-risk-management-disclosures-how-to-integrate-sustainability/): Si la divulgación explica los datos de entrada, la evaluación, la priorización, el seguimiento, las oportunidades, los cambios y la integración genuina en la gestión de riesgos empresariales.
- [UK SRS S1 Entidad informante y perímetro: estados financieros, cadena de valor y cambios en el grupo](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-materiality-and-boundary/uk-srs-s1-reporting-entity-and-boundary-financial-statements-value-cha/): Qué entidades jurídicas y relaciones están dentro de la entidad informante, cuáles quedan fuera de la consolidación pero dentro de la evaluación de riesgos y oportunidades, y cómo se explica y concilia cada perímetro de métrica
- [UK SRS S1 explicado: qué exige, quién puede utilizarlo y cómo empezar](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-explained-what-it-requires-who-can-use-it-and-how-to-start/): UK SRS S1 explicado: qué exige, quién puede utilizarlo y cómo empezar
- [UK SRS S1 frente a ESRS: materialidad para inversores, doble materialidad y presentación de información en el Reino Unido y la UE](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-strategic-report-and-nfsis/uk-srs-s1-vs-esrs-investor-materiality-double-materiality-and-uk-eu-re/): Qué trabajo de información puede compartirse entre UK SRS S1 y ESRS, y qué decisiones de materialidad, divulgación y aseguramiento deben mantenerse separadas.
- [UK SRS S1 frente a GRI: comparación entre la información centrada en inversores y la información sobre impactos](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-vs-gri-investor-focused-and-impact-reporting-compared/): Si un elemento se informa bajo la perspectiva del inversor, la perspectiva del impacto o ambas.
- [UK SRS S1 frente a IFRS S1: Las modificaciones del Reino Unido que cambian la implementación](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-strategic-report-and-nfsis/uk-srs-s1-vs-ifrs-s1-the-uk-amendments-that-change-implementation/): UK SRS S1 frente a IFRS S1: Las modificaciones del Reino Unido que cambian la implementación
- [UK SRS S1 frente a UK SRS S2: Cómo funcionan conjuntamente los requisitos generales y climáticos](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-vs-uk-srs-s2-how-general-and-climate-requirements-work-toget/): UK SRS S1 frente a UK SRS S2: Cómo funcionan conjuntamente los requisitos generales y climáticos
- [UK SRS S1 Momento de publicación y ubicación del informe: por qué se eliminó la dispensa de publicación aplazada de IFRS](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-publication-timing-and-report-location-why-the-ifrs-delayed/): Dónde se ubicará el conjunto completo de divulgaciones, cómo se publicará simultáneamente con los estados financieros y si alguna referencia cruzada o documento separado cumple las condiciones de UK SRS S1.
- [UK SRS S1 Métricas y objetivos: información sectorial, KPI específicos de la entidad y progreso](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-metrics-and-financial-effects/uk-srs-s1-metrics-and-targets-industry-information-entity-specific-kpi/): Qué métricas son relevantes y materiales, cómo documentar las medidas específicas de la entidad y cómo informar sobre el progreso hacia los objetivos sin ocultar métodos, estimaciones ni hitos incumplidos.
- [UK SRS S1 para directores financieros: vincular riesgos de sostenibilidad con presupuestos, finanzas e informe anual](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-metrics-and-financial-effects/uk-srs-s1-for-cfos-linking-sustainability-risks-to-budgets-finance-and/): Cómo convertir asuntos significativos de sostenibilidad en evidencias financieras y divulgaciones del informe anual sin inventar precisión.
- [UK SRS S1 para el consejo: diez preguntas antes de aprobar el informe](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-board-briefing-ten-questions-directors-should-ask-before-app/): Si el consejo dispone de evidencia suficiente para aprobar el informe, sus referencias cruzadas y su afirmación pública.
- [UK SRS S1 para empresas privadas y no cotizadas: por qué el uso voluntario aún puede ser importante](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-voluntary-use-and-mandatory-route/uk-srs-s1-for-private-and-unlisted-companies-why-voluntary-use-may-sti/): si el uso voluntario de UK SRS S1 compensa su coste para una empresa no cotizada, y si debe aplicarse en su totalidad, parcialmente o como complemento controlado
- [UK SRS S1 para secretarios de sociedades y equipos jurídicos: gobernanza, ubicación del informe y afirmaciones](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-for-company-secretaries-and-legal-teams-governance-report-pl/): Dónde se presentan los desgloses, cómo se acreditan la gobernanza y las referencias cruzadas, y qué puede afirmar públicamente la entidad sobre cumplimiento, alineación y aseguramiento.
- [UK SRS S1 Usuarios principales y «perspectivas»: ¿qué información es útil para la toma de decisiones?](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-primary-users-and-prospects-what-information-is-decision-use/): Si la información podría influir en las decisiones sobre la provisión de recursos debido a un efecto razonable sobre las perspectivas.
- [UK SRS S1 y el Informe estratégico: cómo integrar la narrativa de sostenibilidad y financiera](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-strategic-report-and-nfsis/uk-srs-s1-and-the-strategic-report-how-to-integrate-sustainability-and/): qué contenido de UK SRS puede incluir el Informe estratégico y dónde es más seguro utilizar una referencia cruzada exacta que repetir la misma narrativa en dos lugares
- [UK SRS S1 y el NFSIS: ¿Qué se puede combinar y qué permanece separado?](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-strategic-report-and-nfsis/uk-srs-s1-and-the-nfsis-what-can-be-combined-and-what-remains-separate/): qué contenido del NFSIS y de UK SRS puede compartir una única base de evidencias, y qué decisiones sobre alcance, materialidad y declaraciones públicas deben mantenerse separadas
- [UK SRS S1 y la Companies Act: cómo podrían encajar los requisitos futuros](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-voluntary-use-and-mandatory-route/uk-srs-s1-and-the-companies-act-how-future-requirements-may-fit-togeth/): cuánta capacidad en materia de UK SRS desarrollar ahora frente a una vía de la Companies Act que aún no es ley, y qué lagunas legislativas vigilar antes de comprometerse
- [UK SRS S1 y la lucha contra el greenwashing: cómo controlar las afirmaciones de sostenibilidad](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-claims-and-climate-only-relief/uk-srs-s1-and-anti-greenwashing-how-to-control-sustainability-claims/): Cómo fundamentar y aprobar afirmaciones conforme a UK SRS S1 sobre desempeño, progreso, objetivos, oportunidades, resiliencia y efectos financieros.
- [¿Es obligatorio UK SRS S1? El estándar voluntario y las futuras vías de presentación de información en el Reino Unido](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-voluntary-use-and-mandatory-route/is-uk-srs-s1-mandatory-the-voluntary-standard-and-future-uk-reporting/): ¿Es obligatorio UK SRS S1? El estándar voluntario y las futuras vías de presentación de información en el Reino Unido
- [¿Puede afirmar el cumplimiento de UK SRS S1 mientras utiliza la exención exclusiva para el clima?](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-claims-and-climate-only-relief/can-you-claim-uk-srs-s1-compliance-while-using-climate-only-relief/): Qué declaración pública puede respaldarse y cómo separar las afirmaciones relativas a UK SRS S1, UK SRS S2 e IFRS.
- [¿Puede un único conjunto de datos respaldar UK SRS S1, IFRS S1, ESRS y GRI?](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-strategic-report-and-nfsis/can-one-dataset-support-uk-srs-s1-ifrs-s1-esrs-and-gri/): Qué información constituye datos fuente comunes y qué elemento es específico del marco.
- [¿Puede una entidad declarar el cumplimiento tanto de UK SRS S1 como de IFRS S1?](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-strategic-report-and-nfsis/can-a-company-claim-both-uk-srs-s1-and-ifrs-s1-compliance/): Si el paquete de información cumple todos los requisitos de ambas bases.
- [Alcance 2 de UK SRS S2: emisiones basadas en la ubicación, contratos y afirmaciones sobre electricidad renovable](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-scope-2-location-based-emissions-contracts-and-renewable-ele/): Cómo informar la cifra obligatoria basada en la ubicación y añadir información contractual o basada en el mercado que sea creíble.
- [Análisis de escenarios de UK SRS S2: un enfoque proporcional para la resiliencia climática](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/uk-srs-s2-scenario-analysis-a-proportionate-approach-to-climate-resili/): Qué método de análisis de escenarios es proporcional a la exposición y la capacidad disponible, y si produce evidencia suficiente para evaluar la resiliencia de la estrategia y del modelo de negocio.
- [Controles internos sobre modelos de datos y aprobación de divulgaciones climáticas de UK SRS S2](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-cycle-controls-and-assurance/internal-controls-over-uk-srs-s2-climate-disclosures-data-models-and-s/): Qué control previene o detecta el fallo específico de divulgación, quién lo opera y qué evidencia queda.
- [Cómo preparar un informe climático conforme a UK SRS S2: guía completa paso a paso](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-cycle-controls-and-assurance/how-to-prepare-a-uk-srs-s2-climate-report-complete-step-by-step-guide/): Cómo preparar un informe climático conforme a UK SRS S2: guía completa paso a paso
- [De la información TCFD del Reino Unido a UK SRS S2: qué deben añadir las empresas cotizadas](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/from-uk-tcfd-reporting-to-uk-srs-s2-what-listed-companies-need-to-add/): De la información TCFD del Reino Unido a UK SRS S2: qué deben añadir las empresas cotizadas
- [Dispensa de UK SRS S2 para la medición alternativa de GEI: explicación de la regla del primer año](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-alternative-ghg-measurement-relief-the-first-year-rule-expla/): Si C3 está disponible y cómo cambiar de método sin perder trazabilidad ni comparabilidad.
- [Divulgaciones climáticas de UK SRS S2 y NFSIS: cuándo puede evitarse la duplicación](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/uk-srs-s2-and-nfsis-climate-disclosures-when-duplication-can-be-avoide/): Divulgaciones climáticas de UK SRS S2 y NFSIS: cuándo puede evitarse la duplicación
- [Divulgaciones del plan de transición de UK SRS S2: ¿qué se requiere cuando existe un plan?](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-targets-transition-plans-and-credits/uk-srs-s2-transition-plan-disclosures-what-is-required-when-a-plan-exi/): Si la entidad tiene un plan que cumple el concepto de UK SRS S2 y si sus divulgaciones explican fielmente el plan, la base para su aplicación y su progreso.
- [Divulgaciones sobre estrategia de UK SRS S2: modelo de negocio, cadena de valor, asignación de capital y compensaciones](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/uk-srs-s2-strategy-disclosures-business-model-value-chain-capital-depl/): Si la divulgación de estrategia climática explica una respuesta específica de la entidad, financiada y supervisada, a riesgos y oportunidades materiales.
- [Divulgaciones sobre gobernanza climática de UK SRS S2: supervisión, competencias y controles del consejo](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/uk-srs-s2-climate-governance-disclosures-board-oversight-skills-and-co/): Si la narrativa sobre gobernanza climática está respaldada por una responsabilidad clara, una supervisión competente, evidencia de decisiones y controles operativos.
- [Efectos financieros actuales y previstos conforme a UK SRS S2: guía para equipos financieros](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/current-and-anticipated-financial-effects-under-uk-srs-s2-a-guide-for/): Qué efectos actuales y previstos pueden respaldarse, con qué nivel de cuantificación, en qué horizontes y con qué supuestos, intervalos, controles y conexiones con los estados financieros.
- [Errores comunes en UK SRS S2: copiar las exenciones de IFRS, declarar incorrectamente el Alcance 3 e ignorar la interacción con el Reino Unido](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/common-uk-srs-s2-mistakes-copying-ifrs-reliefs-misstating-scope-3-and/): ¿El problema es una fuente incorrecta, una conclusión incorrecta sobre la aplicabilidad, evidencia faltante, una divulgación incompleta de una disposición o una afirmación pública sin respaldo?
- [Evaluación de materialidad climática de UK SRS S2: ¿qué información podría afectar a las perspectivas?](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/uk-srs-s2-climate-materiality-assessment-what-information-could-affect/): Qué cuestiones climáticas y qué información sobre ellas podrían influir en las decisiones de asignación de recursos de los usuarios principales.
- [Exención de Scope 3 en UK SRS S2: cómo funciona su uso voluntario indefinido y qué debe revelarse](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-scope-3-relief-how-indefinite-voluntary-use-works-and-what-m/): Si utilizar C4, qué revelar, qué información seguir desarrollando y cómo prepararse para futuras normas obligatorias.
- [Explicación de la ubicación, el momento y la declaración de cumplimiento del informe UK SRS S2](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-cycle-controls-and-assurance/uk-srs-s2-report-location-timing-and-compliance-statement-explained/): Explicación de la ubicación, el momento y la declaración de cumplimiento del informe UK SRS S2
- [Lista de comprobación de cumplimiento de UK SRS S2 y matriz gratuita de divulgación climática](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-cycle-controls-and-assurance/uk-srs-s2-compliance-checklist-and-free-climate-disclosure-matrix/): Qué filas están completas, cuáles presentan brechas o provisiones, qué evidencia y medidas correctivas se requieren, y si puede aprobarse la declaración de cumplimiento prevista.
- [Los cuatro pilares de UK SRS S2: gobernanza, estrategia, gestión de riesgos, métricas y objetivos](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/the-four-pillars-of-uk-srs-s2-governance-strategy-risk-management-metr/): Cómo asignar responsabilidades y lograr que las divulgaciones sean conectadas, coherentes y basadas en pruebas en los cuatro pilares.
- [Métricas sectoriales de UK SRS S2: orientación opcional de SASB, pero juicio sectorial obligatorio](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-industry-based-metrics-optional-sasb-guidance-but-mandatory/): Qué métricas basadas en la industria son pertinentes para las cuestiones climáticas materiales de la entidad y qué fuente o medida desarrollada por la entidad satisface mejor la necesidad de información.
- [Normas climáticas SRS del Reino Unido de la FCA: alcance propuesto, dispensas e información desde 2027](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/fca-uk-srs-climate-rules-proposed-scope-reliefs-and-reporting-from-202/): Normas climáticas SRS del Reino Unido de la FCA: alcance propuesto, dispensas e información desde 2027
- [Objetivos climáticos de UKSRS S2: alcance, período base, hitos, objetivos brutos/netos de GEI, validación, revisiones, objetivos no alcanzados y créditos de carbono.](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-targets-transition-plans-and-credits/uk-srs-s2-climate-targets-base-years-boundaries-milestones-and-perform/): Si cada objetivo material tiene una definición completa y controlada y si el desempeño puede medirse de forma coherente y explicarse justamente.
- [Plantilla de informe UK SRS S2: cuatro pilares, GEI, efectos financieros y dispensas](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-report-template-four-pillars-ghg-financial-effects-and-relie/): Qué secciones y tablas necesita el informe, cómo conectarlas y cómo utilizar las referencias cruzadas sin ocultar información ni perder el control.
- [Por qué UK SRS S2 debe aplicarse junto con UK SRS S1](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/why-uk-srs-s2-must-be-applied-with-uk-srs-s1/): Por qué UK SRS S2 debe aplicarse junto con UK SRS S1
- [Primer ciclo de presentación de información conforme a UK SRS S2: plan de implementación de 12 meses](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-cycle-controls-and-assurance/first-uk-srs-s2-reporting-cycle-a-12-month-implementation-plan/): Qué debe suceder en cada mes, de qué flujos de trabajo depende cada uno y qué hito de evidencia y aprobación marca la finalización real.
- [Registros de medición de GEI, medidas transitorias y Alcance 2 de UK SRS S2](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-ghg-measurement-relief-and-scope-2-registers/): ¿Qué archivos del paquete y qué guías relacionadas pertenecen a este conjunto de herramientas?
- [Registros de políticas, aseguramiento, controles e información digital de UK SRS S2](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-cycle-controls-and-assurance/uk-srs-s2-policy-assurance-controls-and-digital-registers/): ¿Qué archivos del paquete y qué guías relacionadas pertenecen a este conjunto de herramientas?
- [Registros de riesgo climático, materialidad, gobernanza y estrategia de UK SRS S2](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/uk-srs-s2-climate-risk-materiality-governance-and-strategy-registers/): ¿Qué archivos del paquete y qué guías relacionadas pertenecen a este conjunto de herramientas?
- [Resiliencia climática de UK SRS S2: cómo evaluar y divulgar la capacidad de adaptación](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/uk-srs-s2-climate-resilience-how-to-assess-and-disclose-capacity-to-ad/): Si la entidad cuenta con una evaluación justificable y equilibrada de la capacidad de adaptación en distintos horizontes temporales, y si la divulgación refleja fielmente las limitaciones y la incertidumbre.
- [Riesgos físicos, riesgos de transición y oportunidades climáticas de UK SRS S2 explicados](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/uk-srs-s2-physical-risks-transition-risks-and-climate-opportunities-ex/): Cómo clasificar una cuestión climática y conectarla con la exposición, la vulnerabilidad, la respuesta y las perspectivas específicas de la entidad.
- [UK SRS S2 Alcance 3 Categoría 15: inversiones, exclusiones y las modificaciones de 2025](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-financed-emissions/uk-srs-s2-scope-3-category-15-investments-exclusions-and-the-2025-amen/): Si se mide una población más amplia de la Categoría 15 o se aplica la limitación permitida a las emisiones financiadas, y cómo se explica ese límite.
- [UK SRS S2 Créditos de carbono: uso previsto, atributos de calidad y controles contra el lavado de imagen verde](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-targets-transition-plans-and-credits/uk-srs-s2-carbon-credits-planned-use-quality-attributes-and-greenwashi/): Si el objetivo neto muestra de forma transparente las reducciones brutas, las emisiones residuales, la dependencia prevista de créditos y la evidencia que respalda la calidad de los créditos y las declaraciones.
- [UK SRS S2 Emisiones de Alcance 1, Alcance 2 y Alcance 3: guía completa de medición](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-scope-1-scope-2-and-scope-3-emissions-complete-measurement-g/): Cómo definir el límite, medir las emisiones brutas y conservar evidencia suficiente para cada alcance.
- [UK SRS S2 Emisiones financiadas y el párrafo B59A: qué deben explicar las entidades financieras](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-financed-emissions/uk-srs-s2-financed-emissions-and-paragraph-b59a-what-financial-institu/): Si la cuestión es un desfase normal de datos que requiere una estimación, un caso de imposibilidad de hacerlo en el mismo periodo conforme a B59A, o el uso de la disposición independiente sobre Scope 3 de C4.
- [UK SRS S2 Entidad informante y perímetro de GEI: grupos, negocios conjuntos, arrendamientos y cadenas de valor](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-reporting-entity-and-ghg-boundary-groups-jvs-leases-and-valu/): Cómo se trata cada entidad jurídica, instalación, entidad participada, arrendamiento y categoría de la cadena de valor en la entidad informante y en Scope 1, Scope 2 o Scope 3.
- [UK SRS S2 explicado: requisitos de divulgación climática y cómo comenzar](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/uk-srs-s2-explained-climate-disclosure-requirements-and-how-to-start/): UK SRS S2 explicado: requisitos de divulgación climática y cómo comenzar
- [UK SRS S2 frente a IFRS S2: comparación de modificaciones del Reino Unido, exenciones y emisiones financiadas](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/uk-srs-s2-vs-ifrs-s2-uk-amendments-reliefs-and-financed-emissions-comp/): UK SRS S2 frente a IFRS S2: comparación de modificaciones del Reino Unido, exenciones y emisiones financiadas
- [UK SRS S2 Gestión del riesgo climático: identificación, priorización e integración en la gestión empresarial](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/uk-srs-s2-climate-risk-management-identification-prioritisation-and-er/): Si el proceso climático es suficientemente específico, repetible e integrado para respaldar la información a revelar del párrafo 25 y la información relacionada sobre estrategia, métricas y efectos financieros.
- [UK SRS S2 para aseguradoras: suscripción, inversiones y resiliencia climática](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-financed-emissions/uk-srs-s2-for-insurers-underwriting-investments-and-climate-resilience/): Cómo conectar dos carteras en la evaluación de la resiliencia manteniendo diferenciadas las emisiones financiadas, las emisiones asociadas a los seguros y otras métricas.
- [UK SRS S2 para bancos: emisiones financiadas, riesgo de crédito y métricas climáticas](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-financed-emissions/uk-srs-s2-for-banks-financed-emissions-credit-risk-and-climate-metrics/): Cómo convertir la población controlada de exposición bruta en información sobre emisiones, riesgos, escenarios y objetivos que esté conectada y pueda revisarse.
- [UK SRS S2 para directores financieros: conexión entre el riesgo climático, los GEI y el informe anual](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-cycle-controls-and-assurance/uk-srs-s2-for-cfos-connecting-climate-risk-ghg-and-the-annual-report/): Qué información climática debe entrar en los sistemas financieros, qué responsables especializados siguen siendo responsables y qué conciliaciones y aprobaciones se requieren antes de publicar el informe anual.
- [UK SRS S2 para gestores de activos: límites de las carteras, emisiones financiadas y datos de clientes](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-financed-emissions/uk-srs-s2-for-asset-managers-portfolio-boundaries-financed-emissions-a/): Cómo definir el AUM total y la cobertura de las emisiones financiadas, controlando los productos, mandatos, períodos de datos, estimaciones y afirmaciones a clientes.
- [UK SRS S2 Preparación para el aseguramiento, escenarios de GEI, efectos financieros y controles](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-cycle-controls-and-assurance/uk-srs-s2-assurance-readiness-ghg-scenarios-financial-effects-and-cont/): Qué se está sometiendo a aseguramiento, con arreglo a qué criterios, sobre qué límite y a qué nivel.
- [UK SRS S2 Taxonomía de información digital, etiquetas climáticas y futura presentación ante la FCA](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/uk-srs-s2-digital-reporting-taxonomy-climate-tags-and-future-fca-filin/): Qué puede prepararse ahora, qué requiere una decisión sobre extensiones o versiones y qué sigue dependiendo de una norma futura.
- [UK SRS S2 y la futura información conforme a la Companies Act para empresas económicamente significativas](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/uk-srs-s2-and-the-companies-act-future-reporting-for-economically-sign/): Qué debe crearse ahora y qué debe mantenerse como una hipótesis jurídica o de política abierta.
- [UK SRS S2 y la política de planes de transición: divulgaciones de la norma frente a un requisito obligatorio de plan](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-targets-transition-plans-and-credits/uk-srs-s2-and-transition-plan-policy-standard-disclosures-vs-a-mandato/): Qué afirmaciones son requisitos de UK SRS S2, cuáles son orientaciones y cuáles dependen de políticas futuras.
- [UK SRS S2 y las modificaciones de diciembre de 2025 de IFRS S2: ¿Qué está ya incluido?](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/uk-srs-s2-and-the-december-2025-ifrs-s2-amendments-what-is-already-inc/): Qué cambios de diciembre de 2025 ya forman parte de UK SRS S2 y qué registros de implementación deben modificarse.
- [UK SRS S2 y SECR: por qué los informes de emisiones aún pueden duplicarse](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-and-secr-why-emissions-reporting-may-still-be-duplicated/): UK SRS S2 y SECR: por qué los informes de emisiones aún pueden duplicarse
- [UKSRS S2 Métricas y objetivos climáticos: métricas intersectoriales, GEI, exposición a riesgos, oportunidades, despliegue de capital, precios del carbono, remuneración, métricas sectoriales y objetivos.](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-climate-metrics-and-targets-cross-industry-industry-based-an/): Qué métricas climáticas deben divulgarse, cómo se miden y controlan, y cómo los objetivos y comparativos siguen siendo transparentes cuando cambian los métodos, los límites o la calidad de los datos.
- [¿Es obligatorio UK SRS S2? Uso voluntario, propuestas de la FCA y el calendario de 2027](https://reporting.academy/es/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/is-uk-srs-s2-mandatory-voluntary-use-fca-proposals-and-the-2027-timeli/): ¿Es obligatorio UK SRS S2? Uso voluntario, propuestas de la FCA y el calendario de 2027
- [Absorptions de GES et crédits carbone dans les ESRS : émissions brutes, allégations et règles d’information](https://reporting.academy/fr/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-ghg-removals-and-carbon-credits-gross-emissions-claims-and-disclo/): Absorptions de GES et crédits carbone dans les ESRS : émissions brutes, allégations et règles d’information
- [Analyse de scénarios climatiques et résilience selon les ESRS : une approche proportionnée pour la première année](https://reporting.academy/fr/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-climate-scenario-analysis-and-resilience-a-proportionate-first-ye/): Comprendre ce qu’exige E1 dans sa version révisée et dans quels cas l’analyse de scénarios est utilisée.
- [Comment identifier les impacts, risques et opportunités au titre des ESRS : contexte de l'entreprise, chaînes de valeur, dépendances, horizons temporels, seuils et registre des IRO](https://reporting.academy/fr/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/how-to-identify-impacts-risks-and-opportunities-under-esrs-business-co/): Comment passer du contexte de l'entreprise à des IRO et à des thèmes matériels spécifiques, fondés sur des éléments probants.
- [Comment préparer une déclaration de durabilité ESRS : guide complet étape par étape](https://reporting.academy/fr/knowledge-hub/disclosure-guides/esrs/esrs-reporting-cycle-and-controls/how-to-prepare-an-esrs-sustainability-statement-complete-step-by-step/): Comment organiser le programme afin que la matérialité, les données, les informations narratives, les contrôles et la publication forment un processus traçable unique.
- [Comment structurer un état de durabilité ESRS : sections, renvois et informations liées](https://reporting.academy/fr/knowledge-hub/disclosure-guides/esrs/esrs-reporting-cycle-and-controls/how-to-structure-an-esrs-sustainability-statement-sections-cross-refer/): Distinguer l’état distinct, ses quatre parties et les quatre domaines de présentation de l’information.
- [CSRD et ESRS : quelle est la différence ?](https://reporting.academy/fr/knowledge-hub/disclosure-guides/esrs/esrs-standards-and-scope/csrd-vs-esrs-what-is-the-difference/): Distinguer l’analyse du champ d’application juridique et de la transposition de l’analyse de la mise en œuvre des normes de reporting.
- [Effets financiers actuels et anticipés au titre des ESRS : guide pratique pour les équipes financières](https://reporting.academy/fr/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/current-and-anticipated-financial-effects-under-esrs-a-practical-guide/): Effets financiers actuels et anticipés au titre des ESRS : guide pratique pour les équipes financières
- [Erreurs courantes dans les rapports ESRS : 25 problèmes qui compromettent la conformité et l’assurance](https://reporting.academy/fr/knowledge-hub/disclosure-guides/esrs/esrs-reporting-cycle-and-controls/common-esrs-reporting-mistakes-25-problems-that-undermine-compliance-a/): Erreurs courantes dans les rapports ESRS : 25 problèmes qui compromettent la conformité et l’assurance
- [ESRS 2 Informations générales : base de préparation, gouvernance, stratégie, modèle économique, parties prenantes, IRO importants, index du contenu et GDR](https://reporting.academy/fr/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-2-general-disclosures-basis-of-preparation-governance-strategy-bu/): Comment concevoir un récit transversal connecté et un système de preuves.
- [ESRS 2023 vs ESRS révisées 2026 : quelle version votre entreprise doit-elle utiliser ?](https://reporting.academy/fr/knowledge-hub/disclosure-guides/esrs/esrs-revised-standards-2026-transition/esrs-2023-vs-revised-esrs-2026-which-version-should-your-company-use/): Sélectionner une voie de version juridiquement valide et documenter les conséquences en matière de données, d’informations comparatives, de contrôles et d’informations à fournir.
- [ESRS E1 Changement climatique : guide complet de mise en œuvre](https://reporting.academy/fr/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-e1-climate-change-complete-implementation-guide/): ESRS E1 Changement climatique : guide complet de mise en œuvre
- [ESRS E2 Pollution : air, eau, sol, microplastiques et substances préoccupantes](https://reporting.academy/fr/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-e2-pollution-air-water-soil-microplastics-and-substances-of-conce/): ESRS E2 Pollution : air, eau, sol, microplastiques et substances préoccupantes
- [ESRS E3 Eau : prélèvement, consommation, rejet et reporting sur le stress hydrique](https://reporting.academy/fr/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-e3-water-withdrawal-consumption-discharge-and-water-stress-report/): ESRS E3 Eau : prélèvement, consommation, rejet et reporting sur le stress hydrique
- [ESRS E4 Biodiversité et écosystèmes : sites, chaînes de valeur, indicateurs et plans de transition](https://reporting.academy/fr/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-e4-biodiversity-and-ecosystems-sites-value-chains-metrics-and-tra/): ESRS E4 Biodiversité et écosystèmes : sites, chaînes de valeur, indicateurs et plans de transition
- [ESRS E5 Utilisation des ressources et économie circulaire : flux de matières, déchets et indicateurs de circularité](https://reporting.academy/fr/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-e5-resource-use-and-circular-economy-material-flows-waste-and-cir/): Comment construire un modèle traçable des flux de matières et sélectionner des indicateurs et objectifs E5 prêts à être étayés par des éléments probants.
- [ESRS et CSDDD : comparaison des responsabilités en matière de reporting, de devoir de vigilance et de chaîne de valeur](https://reporting.academy/fr/knowledge-hub/disclosure-guides/esrs/esrs-alongside-other-frameworks/esrs-and-csddd-reporting-due-diligence-and-value-chain-responsibilitie/): Quels éléments probants et processus peuvent être partagés, et quelles conclusions, approbations et déclarations publiques doivent rester propres à chaque instrument ?
- [ESRS et GRI : double matérialité, reporting des impacts et interopérabilité pratique](https://reporting.academy/fr/knowledge-hub/disclosure-guides/esrs/esrs-alongside-other-frameworks/esrs-vs-gri-double-materiality-impact-reporting-and-practical-interope/): Quels éléments probants peuvent être réutilisés, quels tests et résultats restent propres à chaque référentiel, et quelle architecture de rapport combiné peut être défendue.
- [ESRS et IFRS S1 et IFRS S2 : principales différences en matière de matérialité, de périmètre et de reporting](https://reporting.academy/fr/knowledge-hub/disclosure-guides/esrs/esrs-alongside-other-frameworks/esrs-vs-ifrs-s1-and-ifrs-s2-key-differences-in-materiality-scope-and-r/): Comment partager les processus et les données tout en préservant des conclusions distinctes en matière de matérialité, de périmètre, de présentation, de conformité et d’assurance.
- [ESRS et taxonomie de l’UE : comment relier l’éligibilité, l’alignement et les informations de durabilité](https://reporting.academy/fr/knowledge-hub/disclosure-guides/esrs/esrs-alongside-other-frameworks/esrs-and-the-eu-taxonomy-how-to-connect-eligibility-alignment-and-sust/): Comment partager les données relatives aux activités et aux données financières tout en maintenant séparés les tests d’éligibilité et d’alignement au titre de la taxonomie et les exigences des ESRS en matière d’importance relative et d’informations à fournir.
- [ESRS G1 Conduite des affaires : éthique, corruption, alerte, fournisseurs et pratiques de paiement](https://reporting.academy/fr/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-g1-business-conduct-ethics-corruption-whistleblowing-suppliers-an/): Quels sous-thèmes de G1 sont importants, quelles informations et informations propres à l’entité sont nécessaires, et quelles preuves étayent chaque déclaration.
- [ESRS pour les groupes de pays tiers et ESRS-40a : champ d’application, exemptions et exigences émergentes](https://reporting.academy/fr/knowledge-hub/disclosure-guides/esrs/esrs-standards-and-scope/esrs-for-non-eu-groups-and-esrs-40a-scope-exemptions-and-emerging-requ/): ESRS pour les groupes de pays tiers et ESRS-40a : champ d’application, exemptions et exigences émergentes
- [ESRS révisées 2026 : ce qui a changé et comment se préparer à l reporting 2027](https://reporting.academy/fr/knowledge-hub/disclosure-guides/esrs/esrs-revised-standards-2026-transition/revised-esrs-2026-what-changed-and-how-to-prepare-for-2027-reporting/): Identifiez les changements qui ont une incidence sur la méthodologie, les données, les contrôles, les informations comparatives et la voie de transition FY2026 choisie.
- [ESRS S1 Effectifs propres : guide complet des politiques, indicateurs et caractéristiques des travailleurs](https://reporting.academy/fr/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-s1-own-workforce-complete-guide-to-policies-metrics-and-worker-ch/): Comment déterminer la population relevant de S1 et contrôler les indicateurs et exposés narratifs applicables aux effectifs.
- [ESRS S2 Travailleurs de la chaîne de valeur : diligence raisonnable, données et éléments probants des fournisseurs](https://reporting.academy/fr/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-s2-workers-in-the-value-chain-due-diligence-data-and-supplier-evi/): Quels groupes de travailleurs et quelles relations sont matériels, quels éléments probants sont proportionnés, et comment démontrer les actions, les mesures correctives et les résultats.
- [ESRS S3 Communautés affectées : comment identifier les incidences et rendre compte de l’engagement](https://reporting.academy/fr/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-s3-affected-communities-how-to-identify-impacts-and-report-engage/): Quelles communautés et quels droits sont liés aux incidences matérielles, et comment l’engagement, les réclamations, les recours et les éléments probants sont contrôlés.
- [ESRS S4 Consommateurs et utilisateurs finaux : incidences des produits, sécurité, vie privée et accès](https://reporting.academy/fr/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-s4-consumers-and-end-users-product-impacts-safety-privacy-and-acc/): Quelles voies d’incidence sur les produits et les utilisateurs sont matérielles, et comment les réclamations, les incidents, la vie privée, l’accès et les éléments probants relatifs aux produits sont contrôlés.
- [Estimations ESRS et « coût ou effort excessif » : quand le recours à une exemption est défendable](https://reporting.academy/fr/knowledge-hub/disclosure-guides/esrs/esrs-information-materiality/esrs-estimates-and-undue-cost-or-effort-when-relief-is-defensible/): Estimations ESRS et « coût ou effort excessif » : quand le recours à une exemption est défendable
- [Exigences de publication, points de données et exigences d’application des ESRS : comment lire les normes](https://reporting.academy/fr/knowledge-hub/disclosure-guides/esrs/esrs-information-materiality/esrs-disclosure-requirements-datapoints-and-application-requirements-h/): Exigences de publication, points de données et exigences d’application des ESRS : comment lire les normes
- [Gouvernance des données et contrôles internes ESRS : des responsables des points de données aux éléments probants d’assurance](https://reporting.academy/fr/knowledge-hub/disclosure-guides/esrs/esrs-reporting-cycle-and-controls/esrs-data-governance-and-internal-controls-from-datapoint-owners-to-as/): Quelle gouvernance, quelles définitions, quels contrôles et quels éléments probants rendent chaque information à publier traçable, reproductible et vérifiable ?
- [Importance relative de l’incidence et importance relative financière : comment fonctionne la double importance relative des ESRS](https://reporting.academy/fr/knowledge-hub/disclosure-guides/esrs/esrs-double-materiality/impact-materiality-vs-financial-materiality-how-esrs-double-materialit/): Déterminer si une question est importante relative du point de vue de l’incidence, du point de vue financier, ou des deux.
- [Importance relative de l’information selon les ESRS : pourquoi un thème important ne rend pas chaque point de données obligatoire](https://reporting.academy/fr/knowledge-hub/disclosure-guides/esrs/esrs-information-materiality/esrs-information-materiality-why-a-material-topic-does-not-make-every/): Quelles exigences de publication, exigences d’application, quels points de données et quelles informations propres à l’entité sont importants pour chaque IRO et sous-thème important.
- [Informations propres à l’entité selon les ESRS : lorsque les normes ne couvrent pas un IRO significatif](https://reporting.academy/fr/knowledge-hub/disclosure-guides/esrs/esrs-information-materiality/esrs-entity-specific-disclosures-when-the-standards-do-not-cover-a-mat/): Quelles informations narratives, informations métriques ou informations relatives aux objectifs sont nécessaires pour assurer une présentation fidèle ?
- [Les ESRS expliquées : ce qu’exigent les normes, qui doit les appliquer et comment commencer](https://reporting.academy/fr/knowledge-hub/disclosure-guides/esrs/esrs-standards-and-scope/esrs-explained-what-the-standards-require-who-must-apply-them-and-how/): Déterminer le fondement juridique, l’édition applicable des ESRS, le périmètre de publication, les questions matérielles et la première séquence de mise en œuvre.
- [Liste de contrôle de conformité aux ESRS et matrice gratuite des informations à publier : que faut-il terminer avant la publication ?](https://reporting.academy/fr/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-compliance-checklist-and-free-disclosure-matrix-what-to-complete/): Liste de contrôle de conformité aux ESRS et matrice gratuite des informations à publier : que faut-il terminer avant la publication ?
- [Matrice des informations à fournir et index du contenu ESRS : exigences, AR, points de données, responsables, éléments probants, contrôles, statut de l’assurance et emplacements dans le rapport](https://reporting.academy/fr/knowledge-hub/disclosure-guides/esrs/esrs-reporting-cycle-and-controls/esrs-disclosure-matrix-and-content-index-requirements-ars-datapoints-o/): Quels champs et quel flux de travail sont nécessaires, de l’IRO à la page finale.
- [Modèles pratiques de contrôle des ESRS](https://reporting.academy/fr/knowledge-hub/disclosure-guides/esrs/esrs-reporting-cycle-and-controls/esrs-practical-control-templates/): Quels fichiers du paquet et quels guides connexes appartiennent à cette boîte à outils ?
- [Omissions et informations confidentielles selon les ESRS : préjudice commercial, secrets d’affaires et vie privée](https://reporting.academy/fr/knowledge-hub/disclosure-guides/esrs/esrs-information-materiality/esrs-omissions-and-confidential-information-commercial-prejudice-trade/): Omissions et informations confidentielles selon les ESRS : préjudice commercial, secrets d’affaires et vie privée
- [Participation des parties prenantes dans les ESRS : parties prenantes affectées, diligence raisonnable, représentants, mandataires, mécanismes de réclamation, éléments probants de matérialité et gouvernance](https://reporting.academy/fr/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/stakeholder-engagement-in-esrs-affected-stakeholders-due-diligence-rep/): Comment concevoir une participation proportionnée et démontrer son influence sur les décisions.
- [Plafond de la chaîne de valeur des ESRS expliqué : entreprises protégées, demandes des fournisseurs et allègement des obligations de reporting](https://reporting.academy/fr/knowledge-hub/disclosure-guides/esrs/esrs-standards-and-scope/esrs-value-chain-cap-explained-protected-undertakings-supplier-request/): Plafond de la chaîne de valeur des ESRS expliqué : entreprises protégées, demandes des fournisseurs et allègement des obligations de reporting
- [Plan de transition climatique ESRS : exigences, compatibilité avec 1.5°C et lacunes courantes](https://reporting.academy/fr/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-climate-transition-plan-requirements-1-5c-compatibility-and-commo/): Plan de transition climatique ESRS : exigences, compatibilité avec 1.5°C et lacunes courantes
- [Politiques, actions, métriques et objectifs des ESRS : GDR-P, GDR-A, GDR-M, GDR-T, ressources, méthodes, valeurs de référence, jalons et informations à fournir en cas d’absence](https://reporting.academy/fr/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-policies-actions-metrics-and-targets-gdr-p-gdr-a-gdr-m-gdr-t-reso/): Comment structurer les informations à fournir sur les politiques, actions, métriques et objectifs autour de l’IRO.
- [Premier cycle de reporting ESRS : un plan de projet sur 15 mois pour les entreprises et les groupes](https://reporting.academy/fr/knowledge-hub/disclosure-guides/esrs/esrs-reporting-cycle-and-controls/first-esrs-reporting-cycle-a-15-month-project-plan-for-companies-and-g/): Que faut-il décider tôt, quels axes de travail peuvent se chevaucher et quelles dépendances se situent sur le chemin critique ?
- [Préparation à l’assurance limitée selon les ESRS : éléments probants, contrôles et constats courants](https://reporting.academy/fr/knowledge-hub/disclosure-guides/esrs/esrs-reporting-cycle-and-controls/esrs-limited-assurance-readiness-evidence-controls-and-common-findings/): Définir la préparation à l’assurance limitée sans considérer les travaux de préparation comme une conclusion d’assurance.
- [Périmètres de reporting ESRS : consolidation financière, activités propres et chaîne de valeur](https://reporting.academy/fr/knowledge-hub/disclosure-guides/esrs/esrs-standards-and-scope/esrs-reporting-boundaries-financial-consolidation-own-operations-and-t/): Comment chaque entité, activité, actif ou relation doit-il être classé pour l’évaluation de la matérialité, les informations narratives et les indicateurs individuels ?
- [Qui doit établir un rapport au titre de la CSRD après Omnibus I ? Guide du champ d’application 2026](https://reporting.academy/fr/knowledge-hub/disclosure-guides/esrs/esrs-standards-and-scope/who-must-report-under-csrd-after-omnibus-i-the-2026-scope-guide/): Déterminer si l’établissement de rapports individuel, consolidé, applicable aux émetteurs ou applicable aux pays tiers s’applique pour un exercice et une juridiction donnés.
- [Registres de mise en œuvre des ESRS E5 et S1–S4](https://reporting.academy/fr/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-e5-and-s1s4-implementation-registers/): Quels fichiers de l’ensemble et quels guides associés appartiennent à cette boîte à outils ?
- [Un seul jeu de données peut-il servir à la fois aux rapports ESRS et IFRS S1/S2 ?](https://reporting.academy/fr/knowledge-hub/disclosure-guides/esrs/esrs-alongside-other-frameworks/can-one-dataset-support-both-esrs-and-ifrs-s1-s2-reporting/): Quelles informations relèvent de la couche commune de données maîtres et de preuves, et quels ajustements et approbations doivent rester propres à chaque référentiel.
- [Émissions ESRS de Scope 1, Scope 2 et Scope 3 : périmètres, méthodes et contrôles des données](https://reporting.academy/fr/knowledge-hub/disclosure-guides/esrs/esrs-reporting-cycle-and-controls/esrs-scope-1-scope-2-and-scope-3-emissions-boundaries-methods-and-data/): Émissions ESRS de Scope 1, Scope 2 et Scope 3 : périmètres, méthodes et contrôles des données
- [Étiquetage numérique des ESRS et XBRL : ce que les préparateurs doivent construire dès maintenant](https://reporting.academy/fr/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-digital-tagging-and-xbrl-what-preparers-need-to-build-now/): Étiquetage numérique des ESRS et XBRL : ce que les préparateurs doivent construire dès maintenant
- [Évaluation de la double matérialité selon les ESRS : guide étape par étape pour 2026](https://reporting.academy/fr/knowledge-hub/disclosure-guides/esrs/esrs-double-materiality/esrs-double-materiality-assessment-a-step-by-step-guide-for-2026/): Quels IRO et sujets connexes sont matériels, quels éléments probants étayent la conclusion et quelles informations sont intégrées dans la déclaration.
- [Évaluation des écarts par rapport aux ESRS : comment comparer votre rapport actuel aux exigences révisées](https://reporting.academy/fr/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-gap-assessment-how-to-compare-your-current-report-with-revised-re/): Évaluation des écarts par rapport aux ESRS : comment comparer votre rapport actuel aux exigences révisées
- [Évaluation descendante de la double matérialité selon les ESRS révisées : méthodologie pratique](https://reporting.academy/fr/knowledge-hub/disclosure-guides/esrs/esrs-double-materiality/top-down-double-materiality-assessment-under-revised-esrs-practical-me/): Quels thèmes peuvent être conclus à partir des éléments probants relatifs au modèle économique et lesquels nécessitent une évaluation ciblée au niveau des IRO.
- [Auto-déclaration de l’entreprise protégée : ce que les fournisseurs et les demandeurs doivent documenter](https://reporting.academy/fr/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-cap-scope-and-protected-status/protected-undertaking-self-declaration-what-suppliers-and-requesters-s/): ce que la déclaration de l’entreprise protégée doit indiquer, quels documents étayent chaque champ, et quand elle doit être réémise ou corrigée
- [B1 et B2 expliqués : profil de l’entité, pratiques, politiques et initiatives futures](https://reporting.academy/fr/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/b1-and-b2-explained-company-profile-practices-policies-and-future-init/): Ce qui relève du profil de l’entité et le niveau de maturité étayé pour chaque élément de durabilité.
- [C1 Modèle d’affaires et chaîne de valeur : rédiger une information complète et utile](https://reporting.academy/fr/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-business-model-policies-workforce/c1-business-model-and-value-chain-how-to-write-a-useful-comprehensive/): Quels aspects du modèle d’affaires sont suffisamment significatifs pour être décrits, et à quel niveau d’agrégation ?
- [C8 Exposition sectorielle et revenus associés : comment déterminer le périmètre correct](https://reporting.academy/fr/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/c8-sector-exposure-and-related-revenue-how-to-determine-the-correct-bo/): La question de savoir si l’entreprise déclarante elle-même exerce une activité dans un secteur répertorié et quels revenus sont tirés de cette activité.
- [C9 Ratio de diversité de genre : calcul, population et contrôles du reporting](https://reporting.academy/fr/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/c9-gender-diversity-ratio-calculation-population-and-reporting-control/): Quels organe et membres en fonction constituent la population du ratio, et quelle convention de calcul est utilisée.
- [Caractéristiques de la main-d’œuvre selon C5 : rotation du personnel, populations de direction et de gouvernance expliquées](https://reporting.academy/fr/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-business-model-policies-workforce/c5-workforce-characteristics-turnover-management-and-governance-popula/): quelle population inclure dans chaque dénominateur relatif à la main-d’œuvre et si un chiffre de rotation portant sur une petite population peut être publié sans induire en erreur
- [Cibles climatiques C3 et Scope 3 : quand la quantification est appropriée](https://reporting.academy/fr/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-climate-targets-and-risk/c3-climate-targets-and-scope-3-when-quantification-is-appropriate/): quelles catégories Scope 3 sont prêtes à être quantifiées et publiées, et si votre ambition climatique constitue une cible établie
- [Comment les grandes entreprises devraient repenser les questionnaires ESG destinés aux fournisseurs autour du plafond applicable à la chaîne de valeur](https://reporting.academy/fr/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-above-cap-requests/how-large-companies-should-redesign-supplier-esg-questionnaires-around/): quels champs destinés aux fournisseurs satisfont un test de nécessité, quels fournisseurs devraient être sollicités et quelles questions existantes supprimer plutôt que reformuler
- [Comment préparer un rapport selon la norme volontaire de l’UE : guide étape par étape](https://reporting.academy/fr/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/how-to-prepare-a-report-under-the-eu-voluntary-standard-step-by-step-g/): Les utilisateurs et les demandes auxquels le rapport répondra, la pertinence de l’option A ou de l’option B, et les éléments probants contrôlés requis avant la publication.
- [Comment répondre aux questionnaires ESG des clients et des banques à l’aide de la norme volontaire de l’UE](https://reporting.academy/fr/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-approved-answer-library/how-to-answer-customer-and-bank-esg-questionnaires-using-the-eu-volunt/): quelles réponses approuvées peuvent être réutilisées exactement telles quelles, et lesquelles doivent être recalculées pour ce demandeur, cette période et cette finalité
- [Comment répondre à une demande de données de durabilité dépassant le plafond sans nuire à la relation client](https://reporting.academy/fr/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-above-cap-requests/how-to-respond-to-an-above-cap-sustainability-data-request-without-dam/): laquelle des cinq voies documentées adopter pour une demande dépassant le plafond — clarifier, refuser, fournir volontairement, restreindre le périmètre ou procéder par étapes — et qui doit l’approuver
- [Condamnations et amendes au titre de B11 : que doit déclarer une entité ?](https://reporting.academy/fr/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/convictions-and-fines-under-b11-what-must-an-undertaking-report/): Déterminer si un événement constitue une condamnation ou une amende admissible, à quelle période et à quel périmètre il se rapporte, et comment il est agrégé et formulé.
- [Contrôles de comparaison entre la norme volontaire de l’UE C6–C9 et les référentiels](https://reporting.academy/fr/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/eu-voluntary-standard-c6c9-and-framework-comparison-controls/): Quels fichiers du package et quels guides associés appartiennent à cette boîte à outils ?
- [Données manquantes et estimations au titre de la norme volontaire de l’UE : qu’est-ce qui est autorisé ?](https://reporting.academy/fr/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-above-cap-requests/missing-data-and-estimates-under-the-eu-voluntary-standard-what-is-all/): Comprendre pourquoi une estimation est parfois acceptable, mais que l’indisponibilité ne constitue pas un motif général d’omission.
- [Erreurs courantes concernant la norme volontaire de l’UE : plafond de la chaîne de valeur, modules, données manquantes et allégations](https://reporting.academy/fr/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-above-cap-requests/common-eu-voluntary-standard-mistakes-value-chain-cap-modules-missing/): Erreurs courantes concernant la norme volontaire de l’UE : plafond de la chaîne de valeur, modules, données manquantes et allégations
- [EUVS KH 28 Informations à fournir environnementales B](https://reporting.academy/fr/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/euvs-kh-28-environmental-b-disclosures/): Quelle information à fournir s’applique, à quels lieux, en utilisant quels documents sources et quelles unités.
- [EUVS KH 29 Informations à fournir sur la main-d’œuvre](https://reporting.academy/fr/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/euvs-kh-29-workforce-disclosures/): Qui compte comme salarié, quel dénominateur s’applique, comment les règles nationales sont prises en compte et si la publication nécessite des contrôles de confidentialité.
- [Informations à fournir C6 et C7 sur les droits humains : plaintes, incidents confirmés et mesures correctives](https://reporting.academy/fr/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/c6-and-c7-human-rights-disclosures-complaints-confirmed-incidents-and/): Qu’est-ce qu’un mécanisme, qu’est-ce qu’un élément enregistré à la réception et qu’est-ce qui constitue un incident confirmé aux fins du reporting.
- [Informations à fournir sur l’énergie et les émissions de GES selon la norme volontaire de l’UE : Scope 1, Scope 2 et éléments probants](https://reporting.academy/fr/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-climate-targets-and-risk/energy-and-ghg-disclosures-under-the-eu-voluntary-standard-scope-1-sco/): Comment établir le registre de l’énergie, sélectionner les facteurs, traiter les attributs des fournisseurs et documenter les estimations.
- [La Norme européenne volontaire d’information en matière de durabilité 2026 expliquée](https://reporting.academy/fr/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/eu-voluntary-sustainability-reporting-standard-2026-explained/): La décision d’utiliser ou non la Norme, le module à sélectionner, le périmètre et le canal de reporting à adopter, ainsi que la manière de répondre aux demandes d’informations relatives à la chaîne de valeur.
- [La norme volontaire de reporting de durabilité de l’UE est-elle obligatoire ?](https://reporting.academy/fr/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/is-the-eu-voluntary-sustainability-reporting-standard-mandatory/): Déterminer si l’entité a une obligation légale de publier des informations, une raison commerciale de répondre, un droit légal de refuser les informations dépassant le plafond ou un choix volontaire d’utiliser la norme.
- [Le plafond de la chaîne de valeur de l’UE expliqué : ce que les grandes entreprises peuvent demander à leurs petits fournisseurs de déclarer](https://reporting.academy/fr/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-cap-scope-and-protected-status/eu-value-chain-cap-explained-what-large-companies-may-ask-smaller-supp/): Déterminer si chaque ligne de la demande se situe dans la limite de l’annexe II, la dépasse ou ne relève pas du plafond parce que la finalité ou les parties diffèrent.
- [Le plafond de la chaîne de valeur de l’UE s’applique-t-il aux banques, aux clients et aux plateformes d’approvisionnement ?](https://reporting.academy/fr/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-cap-scope-and-protected-status/does-the-eu-value-chain-cap-apply-to-banks-customers-and-procurement-p/): Quelles combinaisons demandeur/finalité relèvent du plafond légal et lesquelles nécessitent une analyse juridique ou commerciale distincte.
- [Les PME ont-elles besoin d’un logiciel de reporting de durabilité, ou Excel suffit-il ?](https://reporting.academy/fr/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/do-smes-need-sustainability-reporting-software-or-is-excel-enough/): Déterminer s’il convient de fonctionner avec des tableurs et un référentiel documentaire, ou d’adopter une plateforme spécialisée.
- [Liste de contrôle de mise en œuvre de la norme volontaire de l’UE : 60 questions pour le premier cycle de reporting](https://reporting.academy/fr/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/eu-voluntary-standard-implementation-checklist-60-questions-for-the-fi/): Liste de contrôle de mise en œuvre de la norme volontaire de l’UE : 60 questions pour le premier cycle de reporting
- [Module complet de la Norme volontaire de l’UE : guide complet des informations à fournir C1-C9](https://reporting.academy/fr/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-business-model-policies-workforce/eu-voluntary-standard-comprehensive-module-complete-guide-to-c1-c9-dis/): Module complet de la Norme volontaire de l’UE : guide complet des informations à fournir C1-C9
- [Module de base de la norme volontaire de l’UE : guide complet des informations à fournir B1-B11](https://reporting.academy/fr/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-business-model-policies-workforce/eu-voluntary-standard-basic-module-complete-guide-to-b1-b11-disclosure/): Module de base de la norme volontaire de l’UE : guide complet des informations à fournir B1-B11
- [Module de base ou module complet](https://reporting.academy/fr/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-business-model-policies-workforce/basic-vs-comprehensive-module/): Quel module correspond le mieux à la taille de l'entreprise, aux utilisateurs de l'information, à la maturité des données, aux besoins climatiques et aux projets de mise à niveau.
- [Modèle de rapport de durabilité volontaire de l’UE : structure, index des informations à fournir et dossier de pièces justificatives](https://reporting.academy/fr/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/eu-voluntary-sustainability-report-template-structure-disclosure-index/): Modèle de rapport de durabilité volontaire de l’UE : structure, index des informations à fournir et dossier de pièces justificatives
- [Modèle européen gratuit de reporting volontaire en matière de durabilité : modules de base et complet](https://reporting.academy/fr/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-business-model-policies-workforce/free-eu-voluntary-sustainability-reporting-template-basic-and-comprehe/): Modèle européen gratuit de reporting volontaire en matière de durabilité : modules de base et complet
- [Non applicable, indisponible ou omis : comment classer les points de données d’une norme volontaire](https://reporting.academy/fr/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-above-cap-requests/not-applicable-vs-unavailable-vs-omitted-how-to-classify-voluntary-sta/): Utilisez quatre classifications distinctes au lieu de considérer chaque case vide comme non applicable.
- [Norme volontaire de l’UE 2026 par rapport à la VSME](https://reporting.academy/fr/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/eu-voluntary-standard-2026-vs-vsme/): Quelle source est en vigueur, qu’est-ce qui a changé dans l’architecture et les points de données, et comment assurer la transition sans perdre d’éléments probants ni exagérer le statut juridique.
- [Norme volontaire de l’UE et ESRS : principales différences pour les entreprises hors du champ d’application de la CSRD](https://reporting.academy/fr/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-framework-interoperability/eu-voluntary-standard-vs-esrs-key-differences-for-companies-outside-cs/): Quel cadre répond à l’objectif actuel de publication d’informations et quels travaux supplémentaires sont nécessaires pour migrer vers les ESRS.
- [Norme volontaire de l’UE ou GRI : quel cadre convient à une PME ?](https://reporting.academy/fr/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-framework-interoperability/eu-voluntary-standard-vs-gri-which-framework-fits-an-sme/): Que le besoin immédiat soit un jeu de données proportionné destiné à une contrepartie, un rapport public sur les impacts, la préparation aux ESRS à venir ou une combinaison contrôlée.
- [Norme volontaire de l’UE par rapport à IFRS S1 et IFRS S2 : comparaison de l’information des PME et des informations destinées aux investisseurs](https://reporting.academy/fr/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-framework-interoperability/eu-voluntary-standard-vs-ifrs-s1-and-ifrs-s2-sme-reporting-and-investo/): si une PME s’adressant à un prêteur ou à un investisseur devrait publier des informations selon la norme volontaire, selon IFRS S1 et S2, ou selon les deux
- [Norme volontaire de l’UE pour les demandes des banques et des prêteurs : quelles informations sont les plus utiles à la prise de décision ?](https://reporting.academy/fr/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-approved-answer-library/eu-voluntary-standard-for-bank-and-lender-requests-what-information-is/): ce qu’il faut inclure dans un dossier destiné à un prêteur, et ce qu’il faut en exclure parce que cela n’influence pas une décision de crédit
- [Option A contre Option B selon la norme volontaire de l’UE : exigences et affirmations en matière de reporting](https://reporting.academy/fr/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-above-cap-requests/option-a-vs-option-b-under-the-eu-voluntary-standard-requirements-and/): Option A contre Option B selon la norme volontaire de l’UE : exigences et affirmations en matière de reporting
- [Politiques et pratiques C2 : comment éviter de surestimer la maturité en matière de durabilité](https://reporting.academy/fr/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-business-model-policies-workforce/c2-policies-and-practices-how-to-avoid-overstating-sustainability-matu/): Quelle catégorie de preuve étaye chaque affirmation et quelle formulation du statut est exacte à la date de reporting ?
- [Pouvez-vous ajouter certaines informations à fournir du module complet à un rapport du module de base ?](https://reporting.academy/fr/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-above-cap-requests/can-you-add-selected-comprehensive-disclosures-to-a-basic-module-repor/): Pouvez-vous ajouter certaines informations à fournir du module complet à un rapport du module de base ?
- [Premier cycle de reporting volontaire de l’UE : feuille de route sur 90 jours et 12 mois](https://reporting.academy/fr/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/first-eu-voluntary-reporting-cycle-a-90-day-and-12-month-roadmap/): Premier cycle de reporting volontaire de l’UE : feuille de route sur 90 jours et 12 mois
- [Qui peut utiliser la norme européenne volontaire d’information en matière de durabilité ?](https://reporting.academy/fr/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/who-can-use-the-eu-voluntary-sustainability-reporting-standard/): Déterminer si la norme constitue une base d’information appropriée, à quel niveau d’entité ou de groupe, et si les protections applicables à la chaîne de valeur s’appliquent.
- [Rapport ou jeu de données en premier ? Comment les PME devraient mettre en œuvre un reporting volontaire de durabilité](https://reporting.academy/fr/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/report-or-dataset-first-how-smes-should-implement-voluntary-sustainabi/): Décider pourquoi un jeu de données contrôlé précède normalement la conception graphique du rapport.
- [Rapport volontaire sur la durabilité sans équipe ESG : un modèle pratique pour les PME](https://reporting.academy/fr/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/voluntary-sustainability-reporting-without-an-esg-team-a-practical-mod/): qui est responsable de chaque déclaration lorsqu’il n’y a pas d’équipe ESG, et quels contrôles constituent l’ensemble minimum avant qu’un chiffre puisse être publié
- [Registre des éléments probants pour la norme volontaire de l’UE : que conserver derrière chaque point de données](https://reporting.academy/fr/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/evidence-register-for-the-eu-voluntary-standard-what-to-keep-behind-ev/): Définir le dossier minimal d’éléments probants associé à chaque indicateur et à chaque énoncé narratif.
- [Risques climatiques C4 : risques physiques et de transition sans modèle de scénario surdimensionné](https://reporting.academy/fr/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-climate-targets-and-risk/c4-climate-risks-physical-and-transition-risk-without-an-overbuilt-sce/): jusqu’où pousser les travaux de scénario dans une première information sur les risques climatiques et quels éléments une déclaration de risque doit nommer pour rester traçable
- [Test de l’entité protégée : le plafond de la chaîne de valeur de l’UE s’applique-t-il à votre entreprise ?](https://reporting.academy/fr/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-cap-scope-and-protected-status/protected-undertaking-test-does-the-eu-value-chain-cap-apply-to-your-c/): La question de savoir si le répondant satisfait à la fois aux critères relatifs aux effectifs et à la chaîne de valeur, et quelle tranche d’effectifs de l’annexe II s’applique.
- [Un fournisseur peut-il refuser une demande de données ESG au titre du plafond de la chaîne de valeur de l’UE ?](https://reporting.academy/fr/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-above-cap-requests/can-a-supplier-refuse-an-esg-data-request-under-the-eu-value-chain-cap/): La question de savoir si le fournisseur dispose d’un droit légal de refuser, d’une autre obligation de répondre ou d’une possibilité commerciale de négocier.
- [Un rapport de durabilité volontaire de l’UE doit-il être public ?](https://reporting.academy/fr/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/must-an-eu-voluntary-sustainability-report-be-public/): s’il convient de publier le rapport, quel canal de diffusion est attribué à chaque lecteur et ce qui peut rester confidentiel sans rester passé sous silence
- [Un rapport volontaire de durabilité de l’UE doit-il faire l’objet d’une assurance externe ?](https://reporting.academy/fr/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/does-an-eu-voluntary-sustainability-report-need-external-assurance/): Comprendre pourquoi l’assurance externe n’est pas une exigence générale de la Norme.
- [Un seul jeu de données de durabilité peut-il répondre à la norme volontaire de l’UE, aux ESRS, aux GRI et aux demandes des banques ?](https://reporting.academy/fr/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-framework-interoperability/can-one-sustainability-dataset-support-the-eu-voluntary-standard-esrs/): quels calculs peuvent être réutilisés entre la norme volontaire, les ESRS, les GRI et les demandes des banques, et quels jugements doivent rester distincts pour chacune de ces sources
- [Utiliser la norme volontaire de l’UE dans les appels d’offres, l’intégration des fournisseurs et la diligence raisonnable à l’égard des clients](https://reporting.academy/fr/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-approved-answer-library/using-the-eu-voluntary-standard-in-tenders-supplier-onboarding-and-cus/): ce qui doit figurer dans un dossier d’appel d’offres ou d’intégration au-delà du rapport lui-même, les certifications que vous pouvez citer et la version à transmettre à chaque destinataire
- [Assurance limitée sur certains indicateurs GRI par rapport à l’assurance de l’ensemble du rapport](https://reporting.academy/fr/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/limited-assurance-on-selected-gri-indicators-vs-assurance-of-the-whole/): ce que couvre une mission d’assurance et comment formuler la phrase de publication, afin qu’une conclusion sur certains indicateurs ne soit jamais interprétée comme une assurance de l’ensemble du rapport
- [Boîte à outils de travail du GRI sur la pertinence, la gravité, les droits humains et les principes de reporting](https://reporting.academy/fr/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/gri-materiality-severity-human-rights-and-reporting-principles-working/): Quels fichiers du package et quels guides associés appartiennent à cette boîte à outils ?
- [Comment exclure un sujet probablement matériel d’une norme sectorielle GRI](https://reporting.academy/fr/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/how-to-exclude-a-likely-material-topic-from-a-gri-sector-standard/): Comment exclure un sujet probablement matériel d’une norme sectorielle GRI
- [Comment préparer un rapport GRI](https://reporting.academy/fr/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/how-to-prepare-a-gri-report/): Comment préparer un rapport GRI
- [Comment préparer un rapport GRI en vue d’une assurance externe](https://reporting.academy/fr/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/how-to-prepare-a-gri-report-for-external-assurance/): Comment préparer un rapport GRI en vue d’une assurance externe
- [Comment préparer un rapport GRI sans équipe ESG dédiée](https://reporting.academy/fr/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/how-to-prepare-a-gri-report-without-a-dedicated-esg-team/): Comment préparer un rapport GRI sans équipe ESG dédiée
- [Comment sélectionner les Normes thématiques GRI et les informations pertinentes](https://reporting.academy/fr/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/how-to-select-gri-topic-standards-and-relevant-disclosures/): Quelles informations des Normes thématiques sont pertinentes au regard des impacts de l’organisation pour chaque thématique pertinente.
- [Contraintes de confidentialité et interdictions légales selon les GRI : quand une omission est défendable](https://reporting.academy/fr/knowledge-hub/disclosure-guides/gri/gri-content-index/gri-confidentiality-constraints-and-legal-prohibitions-when-an-omissio/): si une omission fondée sur la confidentialité ou une interdiction légale s’applique au niveau de l’exigence, ou si un regroupement, des fourchettes ou un décalage temporel permettent finalement de communiquer l’information
- [Contrôles internes pour les rapports GRI : responsables des données, réviseurs et processus d’approbation](https://reporting.academy/fr/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/internal-controls-for-gri-reporting-data-owners-reviewers-and-approval/): Contrôles internes pour les rapports GRI : responsables des données, réviseurs et processus d’approbation
- [Devez-vous fournir des informations sur chaque indicateur d’une Norme thématique GRI ?](https://reporting.academy/fr/knowledge-hub/disclosure-guides/gri/gri-content-index/do-you-need-to-disclose-every-indicator-in-a-gri-topic-standard/): Devez-vous fournir des informations sur chaque indicateur d’une Norme thématique GRI ?
- [Dialogue avec les parties prenantes pour l’analyse de matérialité GRI : méthodes, preuves et erreurs courantes](https://reporting.academy/fr/knowledge-hub/disclosure-guides/gri/gri-stakeholders-and-due-diligence/many-organisations-already-collect-large-volumes-of-stakeholder-inform/): Quels éléments probants provenant des parties prenantes peuvent être réutilisés, dans quels cas un engagement ciblé est nécessaire et comment ces contributions influencent l’évaluation des impacts.
- [Diligence raisonnable et relations d’affaires selon la GRI : causer, contribuer et être directement lié](https://reporting.academy/fr/knowledge-hub/disclosure-guides/gri/gri-stakeholders-and-due-diligence/gri-due-diligence-and-business-relationships-cause-contribute-and-dire/): Qu’a fait ou n’a pas fait l’organisation elle-même, comment cela a-t-il influé sur la conduite de l’autre entité, et quelle relation relie l’impact à l’organisation ?
- [Dossier de preuves GRI : documents sources, calculs, méthodologies, confirmations des responsables des données, contrôles de revue, approbations, accès et conservation](https://reporting.academy/fr/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/gri-evidence-pack-source-documents-calculations-methodologies-data-own/): Quelles preuves doivent être conservées, comment elles sont classées et reliées, qui les examine et quand elles peuvent être supprimées ou archivées.
- [Estimations dans les rapports GRI](https://reporting.academy/fr/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/estimates-in-gri-reporting/): Déterminer s'il convient d'utiliser une estimation défendable, d'améliorer la méthode avant la publication ou d'appliquer un motif d'omission autorisé.
- [Formulation correcte, emplacement et approbation de la déclaration d'utilisation GRI](https://reporting.academy/fr/knowledge-hub/disclosure-guides/gri/gri-content-index/gri-statement-of-use-correct-wording-placement-and-approval/): Quelle option de reporting peut être étayée, quelle organisation et quelle période la déclaration couvre, et si la déclaration exacte est prête à être publiée.
- [GRI 1 Fondation 2021 Liste de contrôle complète des exigences pour l’établissement de rapports conformément](https://reporting.academy/fr/knowledge-hub/disclosure-guides/gri/gri-content-index/gri-1-foundation-2021-complete-requirements-checklist-for-reporting-in/): Déterminer si chaque exigence a été satisfaite et si la déclaration d’utilisation conformément aux Normes GRI peut être publiée.
- [GRI 101 : Biodiversité 2024 - Guide complet pour les rapports 2026](https://reporting.academy/fr/knowledge-hub/disclosure-guides/gri/climate-energy-biodiversity/gri-101-biodiversity-2024-complete-guide-for-2026-reporting/): Comment remplacer l’ancienne approche fondée sur une liste de sites par un système de reporting propre à chaque emplacement, axé sur la chaîne de valeur et fondé sur des éléments probants.
- [GRI 101 Biodiversité — Données relatives aux sites et à la chaîne d’approvisionnement : comment préparer des éléments probants spécifiques aux lieux](https://reporting.academy/fr/knowledge-hub/disclosure-guides/gri/climate-energy-biodiversity/gri-101-biodiversity-site-and-supply-chain-data-how-to-prepare-locatio/): GRI 101 Biodiversité — Données relatives aux sites et à la chaîne d’approvisionnement : comment préparer des éléments probants spécifiques aux lieux
- [GRI 101 Hiérarchie de l’atténuation](https://reporting.academy/fr/knowledge-hub/disclosure-guides/gri/climate-energy-biodiversity/gri-101-mitigation-hierarchy/): Quelle action relève de quelle étape de la hiérarchie, quel impact résiduel subsiste et quelles preuves étayent toute affirmation relative à une restauration ou à une mesure compensatoire.
- [GRI 102 : Climate Change 2025 - Ce qui change et comment se préparer pour 2027](https://reporting.academy/fr/knowledge-hub/disclosure-guides/gri/climate-energy-biodiversity/gri-102-climate-change-2025-what-changes-and-how-to-prepare-for-2027/): Quelles informations climatiques héritées changent, quelles données et quelle gouvernance sont nouvellement nécessaires, et comment préparer la transition 2026-2027.
- [GRI 102 Plans de transition et transition juste : ce que les entreprises doivent fournir comme informations](https://reporting.academy/fr/knowledge-hub/disclosure-guides/gri/climate-energy-biodiversity/gri-102-transition-plans-and-just-transition-what-companies-need-to-di/): GRI 102 Plans de transition et transition juste : ce que les entreprises doivent fournir comme informations
- [GRI 103 Allégations relatives aux énergies renouvelables](https://reporting.academy/fr/knowledge-hub/disclosure-guides/gri/climate-energy-biodiversity/gri-103-renewable-energy-claims/): Quelle allégation relative aux énergies renouvelables est étayée par les éléments probants, comment comptabiliser les instruments contractuels et quelles informations résiduelles doivent rester visibles.
- [GRI 103 Consommation d’énergie et périmètres de reporting : guide pratique des données](https://reporting.academy/fr/knowledge-hub/disclosure-guides/gri/climate-energy-biodiversity/gri-103-energy-consumption-and-reporting-boundaries-a-practical-data-g/): GRI 103 Consommation d’énergie et périmètres de reporting : guide pratique des données
- [GRI 103: Energy 2025 — ce qui change par rapport à GRI 302](https://reporting.academy/fr/knowledge-hub/disclosure-guides/gri/climate-energy-biodiversity/gri-103-energy-changes-from-gri-302/): Quand effectuer la transition et que modifier dans le modèle actuel de données énergétiques
- [GRI 2 : Informations générales 2021 — Guide complet et erreurs courantes de reporting](https://reporting.academy/fr/knowledge-hub/disclosure-guides/gri/gri-content-index/gri-2-general-disclosures-2021-complete-guide-and-common-reporting-err/): GRI 2 : Informations générales 2021 — Guide complet et erreurs courantes de reporting
- [GRI 2-5 expliqué : assurance externe, politique d’assurance, périmètre, niveau, indépendance du prestataire, limitations et liste de contrôle des informations à fournir](https://reporting.academy/fr/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/gri-2-5-external-assurance-explained-assurance-policy-scope-level-prov/): GRI 2-5 expliqué : assurance externe, politique d’assurance, périmètre, niveau, indépendance du prestataire, limitations et liste de contrôle des informations à fournir
- [GRI 3 : Thèmes matériels 2021 — Comment les informations 3-1, 3-2 et 3-3 fonctionnent ensemble](https://reporting.academy/fr/knowledge-hub/disclosure-guides/gri/gri-content-index/gri-3-material-topics-2021-how-disclosures-3-1-3-2-and-3-3-work-togeth/): GRI 3 : Thèmes matériels 2021 — Comment les informations 3-1, 3-2 et 3-3 fonctionnent ensemble
- [GRI 3-3 expliqué : comment rendre compte de la gestion de chaque thème pertinent](https://reporting.academy/fr/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/gri-3-3-explained-how-to-report-the-management-of-each-material-topic/): GRI 3-3 expliqué : comment rendre compte de la gestion de chaque thème pertinent
- [GRI et TNFD : comment le reporting des impacts s’articule avec la publication d’informations sur les risques liés à la nature](https://reporting.academy/fr/knowledge-hub/disclosure-guides/gri/gri-alongside-esrs-and-ifrs-s1-s2/gri-and-tnfd-how-impact-reporting-connects-with-nature-related-risk-di/): GRI et TNFD : comment le reporting des impacts s’articule avec la publication d’informations sur les risques liés à la nature
- [GRI vs ESRS vs IFRS S1 et S2](https://reporting.academy/fr/knowledge-hub/disclosure-guides/gri/gri-alongside-esrs-and-ifrs-s1-s2/gri-vs-esrs-vs-ifrs-s1-and-s2/): GRI vs ESRS vs IFRS S1 et S2
- [GRI « conformément » ou « avec référence » : exigences, index de contenu, déclarations d’utilisation, omissions autorisées, notification à la GRI et allégations relatives au reporting](https://reporting.academy/fr/knowledge-hub/disclosure-guides/gri/gri-content-index/gri-in-accordance-vs-with-reference-requirements-content-indexes-state/): Quelle voie de reporting étaye l’allégation envisagée et quel est le processus minimal requis.
- [Impacts avérés ou potentiels selon GRI : définitions, exemples et logique d’évaluation](https://reporting.academy/fr/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/actual-vs-potential-impacts-under-gri-definitions-examples-and-assessm/): Déterminer si un préjudice s’est déjà produit ou pourrait se produire, et comment les incidents, les quasi-incidents, les contrôles et les éléments probants relatifs à l’exposition influencent l’évaluation.
- [Impacts positifs et négatifs dans les rapports GRI : ce qui compte et comment les étayer](https://reporting.academy/fr/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/positive-vs-negative-impacts-in-gri-reporting-what-counts-and-how-to-e/): L’énoncé porte-t-il sur une activité, un produit, un résultat ou un effet sur l’économie, l’environnement ou les personnes ?
- [Incidences sur les droits humains selon la GRI : pourquoi la gravité peut primer sur la probabilité](https://reporting.academy/fr/knowledge-hub/disclosure-guides/gri/gri-stakeholders-and-due-diligence/human-rights-impacts-under-gri-why-severity-can-override-likelihood/): Comment éviter qu’une incidence grave sur les droits humains, à faible probabilité, ne disparaisse dans un modèle ordinaire de notation pondérée par la probabilité.
- [Index du contenu GRI : voies de publication, emplacements des informations à fournir, thèmes pertinents, normes sectorielles, omissions autorisées et modèle gratuit](https://reporting.academy/fr/knowledge-hub/disclosure-guides/gri/gri-content-index/gri-content-index-reporting-routes-disclosure-locations-material-topic/): Ce qui doit figurer dans l’index, la manière dont chaque ligne doit renvoyer aux éléments probants et la manière dont les omissions doivent être consignées.
- [Informations GRI partielles : communiquer les exigences manquantes sans induire les lecteurs en erreur](https://reporting.academy/fr/knowledge-hub/disclosure-guides/gri/gri-content-index/partial-disclosures-missing-requirements/): Comment communiquer des informations GRI partielles, des exigences manquantes, des écarts de périmètre, des informations volontaires et des omissions autorisées sans induire les lecteurs en erreur.
- [Interopérabilité entre GRI et ESRS : un seul jeu de données peut-il étayer les deux rapports ?](https://reporting.academy/fr/knowledge-hub/disclosure-guides/gri/gri-alongside-esrs-and-ifrs-s1-s2/gri-and-esrs-interoperability-can-one-dataset-support-both-reports/): Quelles données et quels éléments probants peuvent être réutilisés directement, lesquels nécessitent une transformation et lesquels restent spécifiques à chaque référentiel.
- [Inventaire des impacts selon la GRI : comment établir une liste exhaustive des impacts](https://reporting.academy/fr/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/gri-impact-inventory-how-to-build-a-complete-long-list-of-impacts/): Inventaire des impacts selon la GRI : comment établir une liste exhaustive des impacts
- [La publication de rapports GRI est-elle obligatoire ? Exigences selon le pays et le type d’entité](https://reporting.academy/fr/knowledge-hub/disclosure-guides/gri/gri-content-index/is-gri-reporting-mandatory-requirements-by-country-and-company-type/): Déterminer si l’obligation est une obligation GRI directe, un autre régime de reporting obligatoire, une exigence contractuelle ou une déclaration publique volontaire.
- [Le périmètre de reporting selon GRI expliqué : filiales, coentreprises et impacts dans la chaîne de valeur](https://reporting.academy/fr/knowledge-hub/disclosure-guides/gri/gri-stakeholders-and-due-diligence/boundary-errors-are-rarely-just-technical-drafting-problems-they-can-r/): Quelles entités fournissent les informations de durabilité consolidées, et quelles activités ou relations doivent être évaluées au regard des impacts.
- [Liste de contrôle de révision de l’index du contenu GRI : 25 vérifications avant publication](https://reporting.academy/fr/knowledge-hub/disclosure-guides/gri/gri-content-index/gri-content-index-review-checklist-25-checks-before-publication/): Liste de contrôle de révision de l’index du contenu GRI : 25 vérifications avant publication
- [Matérialité d’impact vs double matérialité](https://reporting.academy/fr/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/impact-materiality-vs-double-materiality/): Matérialité d’impact vs double matérialité
- [Méthodologie de la matérialité des impacts du GRI : comment évaluer et hiérarchiser les impacts significatifs](https://reporting.academy/fr/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/gri-impact-materiality-methodology-how-to-score-and-prioritise-signifi/): Méthodologie de la matérialité des impacts du GRI : comment évaluer et hiérarchiser les impacts significatifs
- [Normes sectorielles GRI : applicabilité, exigences et erreurs courantes](https://reporting.academy/fr/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/gri-sector-standards-applicability-requirements-and-common-mistakes/): Quelle(s) Norme(s) sectorielle(s) s’applique(nt) et comment leurs listes de thèmes et d’informations à fournir influencent le processus de matérialité et l’Index du contenu.
- [Normes sectorielles GRI pour les groupes diversifiés : quand plusieurs normes s’appliquent](https://reporting.academy/fr/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/gri-sector-standards-for-diversified-groups-when-more-than-one-standar/): Normes sectorielles GRI pour les groupes diversifiés : quand plusieurs normes s’appliquent
- [Pouvez-vous dire « conforme aux GRI » ou « aligné sur les GRI » ? Formulations à utiliser et à éviter](https://reporting.academy/fr/knowledge-hub/disclosure-guides/gri/gri-content-index/can-you-say-gri-compliant-or-aligned-with-gri-claims-to-use-and-avoid/): Qu’est-ce qui est exactement affirmé : un statut de reporting, un alignement méthodologique limité, l’achèvement d’un service ou un statut de partenaire/certification autorisé ?
- [Premier rapport GRI en 90 jours : ce qui est réaliste et ce qui doit attendre](https://reporting.academy/fr/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/first-gri-report-in-90-days-what-is-realistic-and-what-must-wait/): Premier rapport GRI en 90 jours : ce qui est réaliste et ce qui doit attendre
- [Principes de reporting GRI expliqués : exactitude, équilibre, exhaustivité et vérifiabilité](https://reporting.academy/fr/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/gri-reporting-principles-explained-accuracy-balance-completeness-and-v/): Comment transformer les huit principes de reporting GRI en règles de rédaction, attentes en matière de preuves et contrôles de revue.
- [Processus de cartographie de la matérialité selon GRI et ESRS : réutilisation et écarts](https://reporting.academy/fr/knowledge-hub/disclosure-guides/gri/gri-alongside-esrs-and-ifrs-s1-s2/gri-and-esrs-materiality-mapping-process-reuse-and-gaps/): Processus de cartographie de la matérialité selon GRI et ESRS : réutilisation et écarts
- [Que faire lorsqu’aucune norme thématique GRI ne couvre un thème matériel](https://reporting.academy/fr/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/what-to-do-when-no-gri-topic-standard-covers-a-material-topic/): Que faire lorsqu’aucune norme thématique GRI ne couvre un thème matériel
- [Que sont les normes GRI ?](https://reporting.academy/fr/knowledge-hub/disclosure-guides/gri/gri-content-index/what-are-the-gri-standards/): Que sont les normes GRI ?
- [Raisons de l’omission selon les GRI : non applicable, indisponible et confidentiel](https://reporting.academy/fr/knowledge-hub/disclosure-guides/gri/gri-content-index/reasons-for-omission/): Laquelle des quatre raisons autorisées de l’omission s’applique et que faut-il publier avec celle-ci
- [Rapports GRI 102 sur les émissions de Scope 3 : catégories, hiérarchie des données et estimations des fournisseurs](https://reporting.academy/fr/knowledge-hub/disclosure-guides/gri/climate-energy-biodiversity/gri-102-scope-3-reporting-categories-data-hierarchy-and-supplier-estim/): Rapports GRI 102 sur les émissions de Scope 3 : catégories, hiérarchie des données et estimations des fournisseurs
- [Rapports GRI pour les groupes](https://reporting.academy/fr/knowledge-hub/disclosure-guides/gri/gri-stakeholders-and-due-diligence/gri-reporting-for-groups/): Quelles entités et quels impacts sont inclus, comment chaque information à fournir est consolidée, et dans quels cas la présentation narrative au niveau du groupe doit être complétée par des informations détaillées par entité ou par site.
- [Registre des sources et demande de données GRI](https://reporting.academy/fr/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/gri-source-register-and-data-request/): Comment structurer un registre unique qui facilite la collecte des données, la rédaction, la revue, l’assemblage de l’Index du contenu, l’assurance et la répétition du reporting.
- [Renvois croisés de l’index du contenu GRI : quel degré de précision pour les pages et les liens web ?](https://reporting.academy/fr/knowledge-hub/disclosure-guides/gri/gri-content-index/gri-content-index-cross-references-how-precise-must-page-and-web-links/): Un lecteur raisonnable peut-il accéder directement à chaque partie de l’information publiée, sans devoir deviner ?
- [Responsabilités du conseil d’administration pour les rapports GRI : thèmes pertinents, supervision et approbation finale](https://reporting.academy/fr/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/board-responsibilities-for-gri-reporting-material-topics-oversight-and/): ce que la plus haute instance de gouvernance doit elle-même approuver, ce qu’elle peut déléguer et les éléments qui étayent ensuite la décision de diffusion
- [Risques d’écoblanchiment dans les rapports GRI : allégations, omissions et lacunes en matière de preuves](https://reporting.academy/fr/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/greenwashing-risks-in-gri-reports-claims-omissions-and-evidence-gaps/): quelles allégations figurant dans un projet de rapport comportent un risque d’écoblanchiment, et lesquelles supprimer, étayer ou reformuler avant publication
- [Seuils de pertinence GRI : comment définir, approuver et défendre le seuil de coupure](https://reporting.academy/fr/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/gri-materiality-thresholds-how-to-set-approve-and-defend-the-cut-off/): Comment définir, contester, approuver et documenter le seuil sans transformer le jugement professionnel en note arbitraire.
- [Un seul inventaire des GES pour GRI 102, ESRS E1 et IFRS S2 : périmètres, indicateurs et écarts résiduels](https://reporting.academy/fr/knowledge-hub/disclosure-guides/gri/gri-alongside-esrs-and-ifrs-s1-s2/one-ghg-inventory-for-gri-102-esrs-e1-and-ifrs-s2-boundaries-metrics-a/): quels chiffres relatifs aux GES peuvent être publiés sans modification dans GRI 102, ESRS E1 et IFRS S2, et dans quels cas une vue distincte du périmètre ou du Scope 2 est inévitable
- [Utiliser les données GRI pour EcoVadis, le S&P CSA, le CDP et les questionnaires clients](https://reporting.academy/fr/knowledge-hub/disclosure-guides/gri/gri-alongside-esrs-and-ifrs-s1-s2/using-gri-data-for-ecovadis-s-p-csa-cdp-and-customer-questionnaires/): Utiliser les données GRI pour EcoVadis, le S&P CSA, le CDP et les questionnaires clients
- [Utiliser l’IA pour les rapports GRI : ce qui peut être automatisé et ce qui exige un jugement humain](https://reporting.academy/fr/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/using-ai-for-gri-reporting-what-can-be-automated-and-what-requires-hum/): quelles tâches de reporting GRI l’IA peut rédiger ou vérifier, lesquelles restent confiées à une personne désignée, et quelle piste d’audit une étape assistée par l’IA doit laisser
- [À quelle fréquence une évaluation de matérialité GRI doit-elle être mise à jour ?](https://reporting.academy/fr/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/how-often-should-a-gri-materiality-assessment-be-updated/): À quelle fréquence une évaluation de matérialité GRI doit-elle être mise à jour ?
- [Échelle, portée et caractère irrémédiable : comment évaluer la gravité selon les GRI](https://reporting.academy/fr/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/scale-scope-and-irremediable-character-how-to-assess-severity-under-gr/): Comment distinguer l’échelle, la portée et le caractère irrémédiable, éviter le double comptage et comparer des impacts dissemblables sans fausse précision.
- [Évaluation de la matérialité selon la GRI](https://reporting.academy/fr/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/gri-materiality-assessment/): Évaluation de la matérialité selon la GRI
- [Évaluation de la matérialité selon les GRI sans données fiables : jugement d’expert, hypothèses et incertitude](https://reporting.academy/fr/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/gri-materiality-assessment-without-reliable-data-expert-judgement-assu/): Évaluation de la matérialité selon les GRI sans données fiables : jugement d’expert, hypothèses et incertitude
- [Allègement axé sur le climat d’IFRS S1](https://reporting.academy/fr/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-climate-first-relief/): Décider s’il faut choisir l’approche axée sur le climat, déterminer quelles exigences de S1 restent applicables et définir la transition vers la deuxième année.
- [Analyse de scénarios selon IFRS S2 : une approche proportionnée de la résilience climatique](https://reporting.academy/fr/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s2-scenario-analysis-a-proportionate-approach-to-climate-resilien/): Quelle approche d’analyse de scénarios est proportionnée à l’exposition de l’entité et aux compétences, capacités et ressources disponibles ?
- [Briefing du conseil d’administration sur UK SRS S2 : base de reporting, risques climatiques importants, scénarios, résilience, effets financiers, GES, allègements, indicateurs, contrôles et approbation](https://reporting.academy/fr/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/uk-srs-s2-board-briefing-reporting-basis-material-climate-risks-scenar/): La divulgation et l’affirmation proposées sont-elles étayées par une base de reporting complète, une évaluation de la matérialité, des éléments probants, des contrôles et les approbations appropriées ?
- [Comment identifier les risques et opportunités liés au développement durable au titre de IFRS S1](https://reporting.academy/fr/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/how-to-identify-sustainability-related-risks-and-opportunities-under-i/): Comment identifier les risques et opportunités liés au développement durable au titre de IFRS S1
- [Comment préparer un rapport IFRS S1 et IFRS S2](https://reporting.academy/fr/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/how-to-prepare-an-ifrs-s1-and-ifrs-s2-report/): Comment préparer un rapport IFRS S1 et IFRS S2
- [Comment utiliser les normes SASB lors de l’application d’IFRS S1](https://reporting.academy/fr/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/how-to-use-sasb-standards-when-applying-ifrs-s1/): Comment utiliser les normes SASB lors de l’application d’IFRS S1
- [Comparatifs, retraitements et erreurs](https://reporting.academy/fr/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/comparatives-restatements-and-errors/): Déterminer si un montant d’une période antérieure doit être présenté, révisé ou retraité, ainsi que les explications et la correction de publication requises.
- [Contrôles internes des informations IFRS relatives au développement durable : un cadre pratique](https://reporting.academy/fr/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/internal-controls-over-ifrs-sustainability-disclosures-a-practical-fra/): Expliquer ce qu’IFRS exige et ne prescrit pas en matière de contrôles.
- [Déclaration de conformité à IFRS S1, emplacement du rapport et calendrier de publication expliqués](https://reporting.academy/fr/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s1-compliance-statement-report-location-and-publication-timing-ex/): Déclaration de conformité à IFRS S1, emplacement du rapport et calendrier de publication expliqués
- [Effets financiers actuels et anticipés selon IFRS S1 et S2 : guide pratique](https://reporting.academy/fr/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/current-and-anticipated-financial-effects-under-ifrs-s1-and-s2-a-pract/): Effets financiers actuels et anticipés selon IFRS S1 et S2 : guide pratique
- [Entité déclarante et périmètre selon IFRS S1 : états financiers, chaîne de valeur et données GES](https://reporting.academy/fr/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-reporting-entity-and-boundary-financial-statements-value-chain/): Entité déclarante et périmètre selon IFRS S1 : états financiers, chaîne de valeur et données GES
- [Estimations, lacunes de données et incertitude](https://reporting.academy/fr/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/estimates-data-gaps-and-uncertainty/): Déterminer si une estimation peut être utilisée, comment elle doit être mesurée et contrôlée, et quelles incertitudes et limites doivent être communiquées.
- [GHG Protocol et IFRS S2 : entité déclarante, périmètres organisationnels, quote-part de détention, contrôle, méthodes juridictionnelles, valeurs de PRG et ventilation des émissions de Scope 1 et de Scope 2](https://reporting.academy/fr/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ghg-protocol-and-ifrs-s2-reporting-entity-organisational-boundaries-eq/): Quelles activités et entités faisant l'objet d'un investissement sont incluses, comment les émissions sont consolidées, où les méthodes locales s'appliquent et comment les chiffres ainsi obtenus sont présentés.
- [IFRS KH 04 Informations à fournir sur la stratégie](https://reporting.academy/fr/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-kh-04-strategy-disclosures/): IFRS KH 04 Informations à fournir sur la stratégie
- [IFRS S1 et IFRS S2 expliquées](https://reporting.academy/fr/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s1-and-ifrs-s2-explained/): Quelles informations doivent figurer dans les informations financières relatives au développement durable axées sur les investisseurs et qu’exige une déclaration de conformité à l’ISSB.
- [IFRS S1 et S2 : préparation à l’assurance : éléments probants, contrôles et constats courants](https://reporting.academy/fr/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s1-and-s2-assurance-readiness-evidence-controls-and-common-review/): Définir la préparation à l’assurance sans laisser entendre l’existence d’un mandat universel d’assurance.
- [IFRS S1 et S2 par rapport à la GRI : comparaison des rapports axés sur les investisseurs et des rapports d’impact](https://reporting.academy/fr/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/ifrs-s1-and-s2-vs-gri-investor-focused-and-impact-reporting-compared/): Énoncer les finalités distinctes mais complémentaires et rejeter toute équivalence automatique.
- [IFRS S1 et S2 pour les directeurs financiers : budgets, prévisions, états financiers, allocation du capital, financement, effets financiers, traçabilité des données et validation finale](https://reporting.academy/fr/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s1-and-s2-for-cfos-budgets-forecasts-financial-statements-capital/): Comment la fonction finance devrait relier les informations sur le développement durable à la planification, à la comptabilité, au financement, aux contrôles et à la validation finale de clôture annuelle.
- [IFRS S1 et S2 vs ESRS : différences expliquées en matière de matérialité, de périmètre et d’informations à fournir](https://reporting.academy/fr/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/ifrs-s1-and-s2-vs-esrs-materiality-scope-and-disclosure-differences-ex/): Expliquer pourquoi le recoupement n’est pas une équivalence et identifier les deux approches de matérialité.
- [IFRS S1 Indicateurs et objectifs : informations sectorielles, propres à l’entité et relatives à la performance](https://reporting.academy/fr/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-metrics-and-targets-industry-based-entity-specific-and-perform/): IFRS S1 Indicateurs et objectifs : informations sectorielles, propres à l’entité et relatives à la performance
- [IFRS S1 Informations à fournir sur la gestion des risques : identification, hiérarchisation et intégration dans l'ERM](https://reporting.academy/fr/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s1-risk-management-disclosures-identification-prioritisation-and/): IFRS S1 Informations à fournir sur la gestion des risques : identification, hiérarchisation et intégration dans l'ERM
- [IFRS S1 par rapport à IFRS S2 : principales différences et raisons pour lesquelles les deux normes sont importantes](https://reporting.academy/fr/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/ifrs-s1-vs-ifrs-s2-key-differences-and-why-both-standards-matter/): Quelles exigences sont générales, lesquelles sont propres au climat, et comment concevoir un processus de reporting intégré unique.
- [IFRS S2 Catégorie 15 et émissions financées : ce que les établissements financiers doivent déclarer](https://reporting.academy/fr/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-ghg-emissions-measurement/ifrs-s2-category-15-and-financed-emissions-what-financial-institutions/): Comment définir le périmètre de la Catégorie 15, appliquer les informations à fournir sur les émissions financées et contrôler l’AUM, l’exposition brute, les catégories d’actifs, la couverture et les classifications.
- [IFRS S2 contre la TCFD : ce qui a changé et comment effectuer la transition](https://reporting.academy/fr/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/ifrs-s2-vs-tcfd-what-changed-and-how-to-transition/): Quelles informations à fournir existantes peuvent être conservées, lesquelles nécessitent davantage de précision, et quelles nouvelles exigences d’IFRS S1/S2 nécessitent des données, des méthodes ou une approbation ?
- [IFRS S2 Objectifs climatiques et crédits carbone : revendications brutes, nettes et crédibles](https://reporting.academy/fr/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-ghg-emissions-measurement/ifrs-s2-climate-targets-and-carbon-credits-gross-net-and-credible-clai/): IFRS S2 Objectifs climatiques et crédits carbone : revendications brutes, nettes et crédibles
- [IFRS S2 pour les assureurs : souscription, investissements et émissions financées](https://reporting.academy/fr/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-ghg-emissions-measurement/ifrs-s2-for-insurers-underwriting-investments-and-financed-emissions/): IFRS S2 pour les assureurs : souscription, investissements et émissions financées
- [IFRS S2 pour les banques : émissions financées, risque de crédit et indicateurs climatiques](https://reporting.academy/fr/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s2-for-banks-financed-emissions-credit-risk-and-climate-metrics/): IFRS S2 pour les banques : émissions financées, risque de crédit et indicateurs climatiques
- [IFRS S2 pour les gestionnaires d’actifs : périmètres des portefeuilles, données et informations à fournir aux investisseurs](https://reporting.academy/fr/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-ghg-emissions-measurement/ifrs-s2-for-asset-managers-portfolio-boundaries-data-and-investor-disc/): IFRS S2 pour les gestionnaires d’actifs : périmètres des portefeuilles, données et informations à fournir aux investisseurs
- [IFRS S2 Risques et opportunités liés au climat : guide complet](https://reporting.academy/fr/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s2-climate-related-risks-and-opportunities-complete-guide/): Quels risques physiques, risques de transition et opportunités pourraient raisonnablement affecter les perspectives de l'entité, où sont-ils concentrés, et comment sont-ils gérés et mesurés ?
- [IFRS S2 Résilience climatique : comment évaluer et communiquer la capacité d’adaptation](https://reporting.academy/fr/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s2-climate-resilience-how-to-assess-and-disclose-capacity-to-adap/): De quelle capacité l’entité dispose-t-elle réellement pour ajuster ou adapter sa stratégie et son modèle économique, sur quel horizon, avec quelles ressources, quels actifs, quels investissements et quelles contraintes ?
- [IFRS S2 Scope 3 : Comment évaluer les 15 catégories et améliorer la qualité des données](https://reporting.academy/fr/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-ghg-emissions-measurement/ifrs-s2-scope-3-how-to-assess-all-15-categories-and-improve-data-quali/): Quelles catégories sont incluses, comment la limite de la chaîne de valeur est définie, quelles données sont proportionnées et comment la qualité et les limites sont présentées.
- [Information à fournir au titre du Scope 2 d’IFRS S2 : émissions fondées sur la localisation et instruments contractuels](https://reporting.academy/fr/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-ghg-emissions-measurement/ifrs-s2-scope-2-disclosure-location-based-emissions-and-contractual-in/): Comment calculer le montant requis fondé sur la localisation et quelles informations contractuelles ou fondées sur le marché devraient l’accompagner.
- [Informations propres à l’entité selon IFRS S1 : que faire lorsqu’il n’existe aucune norme ISSB dédiée ?](https://reporting.academy/fr/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-company-specific-disclosures-what-to-do-when-no-dedicated-issb/): Quelles sources et quelles informations propres à l’entité répondent le mieux aux objectifs de pertinence et de représentation fidèle d’IFRS S1 ?
- [Informations à fournir sur la gouvernance selon IFRS S1 et S2 : supervision par le conseil, rôles de la direction et contrôles](https://reporting.academy/fr/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s1-and-s2-governance-disclosures-board-oversight-management-roles/): Informations à fournir sur la gouvernance selon IFRS S1 et S2 : supervision par le conseil, rôles de la direction et contrôles
- [Informations à fournir sur le capital humain selon IFRS S1 : risques, opportunités et indicateurs sectoriels](https://reporting.academy/fr/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/human-capital-disclosures-under-ifrs-s1-risks-opportunities-and-indust/): Quels enjeux liés à la main-d’œuvre créent des risques ou des opportunités qui affectent les perspectives, et quels indicateurs les représentent fidèlement ?
- [Informations à fournir sur le plan de transition selon IFRS S2 : stratégie, hypothèses, ressources et progrès](https://reporting.academy/fr/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-ghg-emissions-measurement/ifrs-s2-transition-plan-disclosures-strategy-assumptions-resources-and/): Informations à fournir sur le plan de transition selon IFRS S2 : stratégie, hypothèses, ressources et progrès
- [Les IFRS S1 et IFRS S2 sont-elles obligatoires ?](https://reporting.academy/fr/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/are-ifrs-s1-and-ifrs-s2-mandatory/): Quelle obligation contraignante d’information s’applique à l’entité, à partir de quelle période, et quelle déclaration d’information peut être étayée ?
- [Les quatre piliers d’IFRS S1 et d’IFRS S2 : gouvernance, stratégie, gestion des risques, indicateurs et objectifs](https://reporting.academy/fr/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/the-four-pillars-of-ifrs-s1-and-ifrs-s2-governance-strategy-risk-manag/): Les quatre piliers d’IFRS S1 et d’IFRS S2 : gouvernance, stratégie, gestion des risques, indicateurs et objectifs
- [Liste de contrôle de conformité IFRS S1 et S2 et matrice gratuite des informations à fournir](https://reporting.academy/fr/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-and-s2-compliance-checklist-and-free-disclosure-matrix/): La question de savoir si chaque exigence applicable est étayée par une conclusion relative à l’importance relative, des éléments probants, un contrôle, un emplacement dans le projet et une validation.
- [Modifications 2025 relatives aux émissions de GES dans IFRS S2 : ce qui a changé et comment se préparer pour 2027](https://reporting.academy/fr/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-ghg-emissions-measurement/ifrs-s2-ghg-amendments-2025-what-changed-and-how-to-prepare-for-2027/): S’il convient d’appliquer les modifications par anticipation, quels allègements sont pertinents, quelles évolutions du modèle de données sont nécessaires et comment préparer les comparatifs pour 2027.
- [Métriques sectorielles d’IFRS S1 et S2 : comment sélectionner les recommandations pertinentes du SASB](https://reporting.academy/fr/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-and-s2-industry-based-metrics-how-to-select-relevant-sasb-guid/): Quels secteurs, sujets de divulgation, métriques et métriques d’activité sont pertinents pour l’entité publiante et pour les différentes parties du groupe ?
- [Premier cycle de reporting IFRS S1 et S2 : un plan de mise en œuvre sur 12 mois](https://reporting.academy/fr/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/first-ifrs-s1-and-s2-reporting-cycle-a-12-month-implementation-plan/): Comment séquencer l’adoption, l’analyse technique, les données, la finance, les contrôles, la revue et l’approbation afin que le cycle de reporting puisse être achevé dans les délais.
- [Première application d’IFRS S1 et d’IFRS S2](https://reporting.academy/fr/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/first-time-application-of-ifrs-s1-and-ifrs-s2/): Quels allègements de transition utiliser, comment les présenter dans les informations à fournir et comment chaque choix affecte le deuxième cycle de reporting.
- [Proportionnalité dans IFRS S1 et S2](https://reporting.academy/fr/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-and-s2-proportionality/): Quelles informations doivent être recherchées, quel doit être le degré de sophistication de l’approche ou si une alternative qualitative autorisée s’applique.
- [Présentation au conseil d’administration sur IFRS S1 et S2 : dix questions que les administrateurs devraient poser avant approbation](https://reporting.academy/fr/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-and-s2-board-briefing-ten-questions-directors-should-ask-befor/): La question de savoir si l’ensemble des informations à fournir est suffisamment complet, connecté, étayé par des éléments probants et contrôlé pour être approuvé, ainsi que pour toute déclaration de conformité proposée.
- [Registres de mise en œuvre d’IFRS S1](https://reporting.academy/fr/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s1-implementation-registers/): Quels fichiers du lot et quels guides associés appartiennent à cette boîte à outils ?
- [Risques liés à la nature selon IFRS S1 : comment la TNFD et le SASB peuvent soutenir les informations à fournir](https://reporting.academy/fr/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/nature-related-risks-under-ifrs-s1-how-tnfd-and-sasb-can-support-discl/): Quelles interfaces avec la nature créent des risques ou des opportunités susceptibles d’affecter les perspectives, et quelles informations significatives sont nécessaires ?
- [Taxonomie des informations à fournir en matière de durabilité selon IFRS : balisage numérique pour IFRS S1 et S2](https://reporting.academy/fr/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-sustainability-disclosure-taxonomy-digital-tagging-for-ifrs-s1-an/): Expliquer ce que fait la taxonomie et qui décide si le balisage est obligatoire.
- [UK SRS S2 et CDP : comment réutiliser des données climatiques sans présumer de la conformité](https://reporting.academy/fr/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/uk-srs-s2-and-cdp-how-to-reuse-climate-data-without-assuming-complianc/): Comment réutiliser des données alignées sur le CDP tout en réalisant une évaluation distincte UK SRS S1/S2 et le processus d’approbation du rapport annuel.
- [UK SRS S2 et reporting climatique GRI : quelles données peuvent être réutilisées ?](https://reporting.academy/fr/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/uk-srs-s2-and-gri-climate-reporting-what-data-can-be-reused/): Quelles données, méthodes et preuves peuvent être communes, et dans quels domaines des contrôles distincts de matérialité, de narrative et d’affirmations sont requis.
- [UK SRS S2 vs ESRS E1 : différences en matière de matérialité climatique, de GES et de plan de transition](https://reporting.academy/fr/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/uk-srs-s2-vs-esrs-e1-climate-materiality-ghg-and-transition-plan-diffe/): Quelles données et quels éléments probants peuvent être réutilisés, et quels tests, informations à fournir et affirmations propres à chaque référentiel doivent rester distincts.
- [Un seul jeu de données climatiques peut-il étayer UK SRS S2, IFRS S2, ESRS E1, TCFD et CDP ?](https://reporting.academy/fr/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/can-one-climate-dataset-support-uk-srs-s2-ifrs-s2-esrs-e1-tcfd-and-cdp/): Comment définir la source commune de vérité et la couche d’ajustement propre à chaque référentiel pour chaque publication.
- [Un seul jeu de données peut-il prendre en charge IFRS S1/S2, ESRS, GRI et CDP ?](https://reporting.academy/fr/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/can-one-dataset-support-ifrs-s1-s2-esrs-gri-and-cdp/): Quelles informations peuvent être maîtrisées une seule fois et quels jugements ou transformations doivent rester propres à chaque référentiel ?
- [Émissions de scope 1, de scope 2 et de scope 3 selon IFRS S2 : guide complet de mesure](https://reporting.academy/fr/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-ghg-emissions-measurement/ifrs-s2-scope-1-scope-2-and-scope-3-emissions-complete-measurement-gui/): Quelles émissions relèvent de chaque scope, quelles entités et activités de la chaîne de valeur sont incluses, comment sont-elles mesurées et quelles limitations doivent être expliquées ?
- [Évaluation de l’importance relative IFRS S1](https://reporting.academy/fr/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-materiality-assessment/): Quelles informations doivent être incluses, omises, regroupées, désagrégées ou complétées pour répondre aux besoins d’information des utilisateurs principaux ?
- [Évaluation des écarts par rapport à IFRS S1 et S2 : comment tester la préparation et hiérarchiser les mesures correctives](https://reporting.academy/fr/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-and-s2-gap-assessment-how-to-test-readiness-and-prioritise-rem/): Quels chantiers et écarts doivent être corrigés en premier pour soutenir un ensemble complet, maîtrisé et défendable d’informations à fournir.
- [Adoption progressive de la TNFD : que divulguer la première année et comment élargir le périmètre](https://reporting.academy/fr/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/phased-tnfd-adoption-what-to-disclose-in-year-one-and-how-to-expand-co/): Quels enjeux liés à la nature, quels lieux, quels éléments d’information et quels indicateurs sont crédibles pour la première année, et que doit-on inscrire dans la feuille de route d’élargissement du périmètre.
- [Analyse de scénarios et résilience de la nature selon la TNFD : une approche pratique pour la première année](https://reporting.academy/fr/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-scenario-analysis-and-nature-resilience-a-practical-first-year-ap/): Analyse de scénarios et résilience de la nature selon la TNFD : une approche pratique pour la première année
- [Approche LEAP de la TNFD : guide étape par étape pour localiser, évaluer, apprécier et préparer](https://reporting.academy/fr/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/tnfd-leap-approach-a-step-by-step-guide-to-locate-evaluate-assess-and/): Comment traduire LEAP en périmètre de projet, demandes de données, livrables des phases, étapes d’approbation et informations à fournir.
- [Comment préparer un rapport aligné sur la TNFD : guide complet étape par étape](https://reporting.academy/fr/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/how-to-prepare-a-tnfd-aligned-report-complete-step-by-step-guide/): Comment préparer un rapport aligné sur la TNFD : guide complet étape par étape
- [Données géospatiales pour la TNFD : coordonnées, cartes, qualité des données et confidentialité](https://reporting.academy/fr/knowledge-hub/disclosure-guides/tnfd/tnfd-sensitive-and-priority-locations/geospatial-data-for-tnfd-coordinates-maps-data-quality-and-confidentia/): Un examinateur peut-il reproduire l’origine de la localisation, la manière dont elle a été mise en relation avec les données sur la nature et la raison pour laquelle la carte publique utilise le niveau de granularité choisi ?
- [Dépendances à la nature et services écosystémiques : comment cartographier ce dont dépend votre activité](https://reporting.academy/fr/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/nature-dependencies-and-ecosystem-services-how-to-map-what-your-busine/): Quels services écosystémiques sont importants sur le plan opérationnel, où sont-ils fournis, dans quelle mesure sont-ils substituables et quels mécanismes de perturbation nécessitent une remontée ?
- [Effets financiers selon la TNFD : dépendances à l’égard de la nature, impacts, revenus, coûts, dépenses d’investissement, actifs, passifs, flux de trésorerie, scénarios et accès au financement](https://reporting.academy/fr/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-financial-effects-nature-dependencies-impacts-revenue-costs-capex/): Quel canal de transmission opérationnel ou stratégique pourrait affecter les revenus, les dépenses, les dépenses d’investissement, les actifs, les passifs, les flux de trésorerie, l’assurance ou l’accès au capital et son coût ?
- [Emplacements sensibles de la TNFD : aires protégées, intégrité des écosystèmes, risques et services liés à l’eau](https://reporting.academy/fr/knowledge-hub/disclosure-guides/tnfd/tnfd-sensitive-and-priority-locations/tnfd-sensitive-locations-protected-areas-ecosystem-integrity-water-ris/): Cet emplacement répond-il à un ou plusieurs critères relatifs aux emplacements sensibles, et quelle échelle écologique convient-il d’utiliser pour l’évaluation approfondie ?
- [ENCORE, IBAT et Aqueduct pour la TNFD : ce que chaque outil peut et ne peut pas faire](https://reporting.academy/fr/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/encore-ibat-and-aqueduct-for-tnfd-what-each-tool-can-and-cannot-do/): Quelle approche d’examen préliminaire est appropriée et quelle validation est nécessaire ?
- [Erreurs courantes dans les rapports TNFD : risques génériques liés à la nature, localisations manquantes et logique DIRO faible](https://reporting.academy/fr/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/common-tnfd-reporting-mistakes-generic-nature-risk-missing-locations-a/): Quelles faiblesses corriger avant la publication, et comment étayer la correction.
- [Hiérarchie d’atténuation de la TNFD : éviter, réduire au minimum, restaurer et compenser — explications](https://reporting.academy/fr/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-mitigation-hierarchy-avoid-minimise-restore-and-offset-explained/): Hiérarchie d’atténuation de la TNFD : éviter, réduire au minimum, restaurer et compenser — explications
- [Impacts sur la nature et état de la nature : facteurs, état, étendue et espèces](https://reporting.academy/fr/knowledge-hub/disclosure-guides/tnfd/tnfd-impact-measurement-and-targets/nature-impacts-and-state-of-nature-drivers-condition-extent-and-specie/): Quel facteur direct intervient, quel élément de la nature change, quelle est l’importance et l’incertitude de l’impact, et quels éléments probants ou quelle action sont nécessaires ?
- [Indicateurs fondamentaux mondiaux d’information de la TNFD : terres, eau, pollution, ressources et risques liés à la nature](https://reporting.academy/fr/knowledge-hub/disclosure-guides/tnfd/tnfd-impact-measurement-and-targets/tnfd-core-global-disclosure-metrics-land-water-pollution-resources-and/): Indicateurs fondamentaux mondiaux d’information de la TNFD : terres, eau, pollution, ressources et risques liés à la nature
- [Informations relatives à la stratégie de la TNFD : DIRO, modèle économique, résilience et sites prioritaires](https://reporting.academy/fr/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/tnfd-strategy-disclosures-diros-business-model-resilience-and-priority/): Quels DIRO significatifs existent, où et sur quels horizons ; comment ils affectent le modèle économique, la chaîne de valeur, la stratégie et la planification financière ; dans quelle mesure la stratégie est résiliente ; et quels sites prioritaires
- [Informations à fournir sur la gouvernance selon la TNFD : supervision par le conseil d’administration, rôles de la direction et engagement des parties prenantes](https://reporting.academy/fr/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/tnfd-governance-disclosures-board-oversight-management-roles-and-stake/): Qui est responsable, quelles informations parviennent à chaque niveau de gouvernance, quelles décisions sont concernées, comment l’engagement des titulaires de droits et des parties prenantes éclaire le processus, et quels éléments probants étayent la divulg
- [Kit de travail TNFD sur les DIRO, les effets financiers et les informations à fournir](https://reporting.academy/fr/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-diro-financial-effects-and-disclosure-working-toolkit/): Quels fichiers du package et quels guides associés appartiennent à ce kit ?
- [La matérialité selon la TNFD expliquée : approches de la matérialité financière, des impacts et de la double matérialité](https://reporting.academy/fr/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-materiality-explained-financial-impact-and-double-materiality-app/): La matérialité selon la TNFD expliquée : approches de la matérialité financière, des impacts et de la double matérialité
- [La TNFD et le projet Nature de l’ISSB : ce à quoi les entreprises doivent se préparer en 2026](https://reporting.academy/fr/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/tnfd-and-the-issb-nature-project-what-companies-should-prepare-for-in/): La TNFD et le projet Nature de l’ISSB : ce à quoi les entreprises doivent se préparer en 2026
- [La TNFD exige-t-elle une empreinte de la biodiversité ? Mesures, modèles et fausse précision](https://reporting.academy/fr/knowledge-hub/disclosure-guides/tnfd/tnfd-impact-measurement-and-targets/does-tnfd-require-a-biodiversity-footprint-metrics-models-and-false-pr/): La TNFD exige-t-elle une empreinte de la biodiversité ? Mesures, modèles et fausse précision
- [La TNFD pour les assureurs : souscription, investissements et risques liés à la nature](https://reporting.academy/fr/knowledge-hub/disclosure-guides/tnfd/tnfd-banks-investors-and-insurers/tnfd-for-insurers-underwriting-investments-and-nature-related-risk/): Quelles activités et quels emplacements assurés et faisant l’objet d’investissements, ainsi que quelles dépendances aux écosystèmes, créent des DIROs significatifs, et comment devraient-ils influer sur l’appétit pour le risque, les produits, la tarification, l’allocation des capitaux et les informations à fournir ?
- [Le TNFD expliqué : recommandations, LEAP, DIRO et comment commencer le reporting lié à la nature](https://reporting.academy/fr/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/tnfd-explained-recommendations-leap-diros-and-how-to-start-nature-rela/): Comment structurer la première évaluation et le premier rapport sans prendre le cadre pour une liste de contrôle ni revendiquer un niveau d’alignement supérieur à ce que permettent les éléments probants.
- [Les DIRO de la TNFD expliqués : dépendances, impacts, risques et opportunités](https://reporting.academy/fr/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-diros-explained-dependencies-impacts-risks-and-opportunities/): Comment distinguer et relier les DIRO sans double comptage, causalité non étayée ou formulation générique relative aux risques liés à la nature.
- [Les emplacements prioritaires selon la TNFD : critères de sélection, granularité et informations à publier](https://reporting.academy/fr/knowledge-hub/disclosure-guides/tnfd/tnfd-sensitive-and-priority-locations/tnfd-priority-locations-explained-selection-criteria-granularity-and-d/): Quels emplacements sont considérés comme prioritaires, à quel niveau de granularité et quelles informations devraient être publiées ?
- [Les six exigences générales de la TNFD : matérialité, périmètre, localisation, intégration, horizons temporels et engagement](https://reporting.academy/fr/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/the-six-tnfd-general-requirements-materiality-scope-location-integrati/): Les six exigences générales de la TNFD : matérialité, périmètre, localisation, intégration, horizons temporels et engagement
- [Liste de contrôle du reporting TNFD et dossier gratuit de livrables LEAP](https://reporting.academy/fr/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/tnfd-reporting-checklist-and-free-leap-deliverables-pack/): Quels registres et listes de contrôle devraient être remplis avant la rédaction d’une première publication alignée sur la TNFD.
- [Métriques et cibles de la TNFD : explication des métriques fondamentales mondiales, sectorielles et supplémentaires](https://reporting.academy/fr/knowledge-hub/disclosure-guides/tnfd/tnfd-impact-measurement-and-targets/tnfd-metrics-and-targets-core-global-sector-and-additional-metrics-exp/): Métriques et cibles de la TNFD : explication des métriques fondamentales mondiales, sectorielles et supplémentaires
- [Objectifs TNFD relatifs à la nature : références de base, emplacements, chaînes de valeur et progrès](https://reporting.academy/fr/knowledge-hub/disclosure-guides/tnfd/tnfd-impact-measurement-and-targets/tnfd-nature-targets-baselines-locations-value-chains-and-progress/): Objectifs TNFD relatifs à la nature : références de base, emplacements, chaînes de valeur et progrès
- [Opportunités liées à la nature selon la TNFD : efficacité des ressources, produits et solutions fondées sur la nature](https://reporting.academy/fr/knowledge-hub/disclosure-guides/tnfd/tnfd-impact-measurement-and-targets/tnfd-nature-related-opportunities-resource-efficiency-products-and-nat/): L’activité proposée constitue-t-elle une opportunité crédible liée à la nature, quels investissements et mesures de sauvegarde sont nécessaires, et que peut-on déclarer publiquement ?
- [Peuples autochtones, communautés locales et CLPE dans les rapports TNFD](https://reporting.academy/fr/knowledge-hub/disclosure-guides/tnfd/tnfd-sensitive-and-priority-locations/indigenous-peoples-local-communities-and-fpic-in-tnfd-reporting/): Peuples autochtones, communautés locales et CLPE dans les rapports TNFD
- [Phase Assess de la TNFD : transformer les dépendances et les impacts liés à la nature en risques et opportunités pour l’entreprise](https://reporting.academy/fr/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-assess-phase-turning-nature-dependencies-and-impacts-into-busines/): Quels risques et opportunités liés à la nature nécessitent un traitement, une remontée, une analyse financière et une publication d’informations ?
- [Phase de préparation de la TNFD : réponses, objectifs, gouvernance et préparation à la publication d’informations](https://reporting.academy/fr/knowledge-hub/disclosure-guides/tnfd/tnfd-impact-measurement-and-targets/tnfd-prepare-phase-responses-targets-governance-and-disclosure-readine/): Que fera l’organisation, que mesurera-t-elle, qu’approuvera-t-elle et que publiera-t-elle — et comment les progrès alimenteront-ils le prochain cycle LEAP ?
- [Phase Locate de la TNFD : cartographie des activités, des chaînes de valeur et des sites sensibles](https://reporting.academy/fr/knowledge-hub/disclosure-guides/tnfd/tnfd-sensitive-and-priority-locations/tnfd-locate-phase-mapping-business-activities-value-chains-and-sensiti/): Où l’organisation doit-elle Évaluer les dépendances et les impacts en détail ?
- [Phase Évaluer de la TNFD : actifs environnementaux, services écosystémiques, dépendances et impacts](https://reporting.academy/fr/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-evaluate-phase-environmental-assets-ecosystem-services-dependenci/): Quelles sont les voies de dépendance et d’impact de l’entité, et lesquelles nécessitent une mesure ou une remontée à un niveau supérieur ?
- [Plans de transition pour la nature : contenu d’un plan crédible aligné sur la TNFD](https://reporting.academy/fr/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/nature-transition-plans-what-a-credible-tnfd-aligned-plan-should-conta/): Ce que doit contenir un plan crédible de transition pour la nature aligné sur la TNFD
- [Préparation à l’assurance TNFD : éléments probants, contrôles et risques d’écoblanchiment](https://reporting.academy/fr/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/tnfd-assurance-readiness-evidence-controls-and-greenwashing-risks/): Qu’est-ce qui fait exactement l’objet de l’assurance, au regard de quels critères et avec quels éléments probants ?
- [Qualité des données et des éléments probants de la TNFD : informations primaires, secondaires, indirectes et géospatiales](https://reporting.academy/fr/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/tnfd-data-and-evidence-quality-primary-secondary-proxy-and-geospatial/): Les informations sont-elles adaptées à cette décision et comment l’incertitude devrait-elle être communiquée ?
- [Que signifie Adopter TNFD : engagement, calendrier de publication et malentendus courants](https://reporting.academy/fr/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/what-does-tnfd-adopter-mean-commitment-reporting-timing-and-common-mis/): Déterminer si l'organisation est prête à s'engager publiquement pour une année de publication et comment formuler la déclaration sans exagération.
- [Questionnaire TNFD destiné aux fournisseurs : quelles données sur la nature demander sans surcharger les PME](https://reporting.academy/fr/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/tnfd-supplier-questionnaire-what-nature-data-to-request-without-overbu/): Quels fournisseurs ont besoin de quelles questions et de quels éléments probants, avec quel niveau de granularité, pour quelle décision et à quelle échéance ?
- [Rapports sur le climat et la nature ensemble : comment intégrer le TCFD, IFRS S2 et le TNFD](https://reporting.academy/fr/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/climate-and-nature-reporting-together-how-to-integrate-tcfd-ifrs-s2-an/): Rapports sur le climat et la nature ensemble : comment intégrer le TCFD, IFRS S2 et le TNFD
- [Registres TNFD des emplacements, de la chaîne de valeur, des dépendances, des impacts et des éléments probants](https://reporting.academy/fr/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/tnfd-location-value-chain-dependency-impact-and-evidence-registers/): Quels fichiers de package et guides associés appartiennent à cette boîte à outils ?
- [Registres TNFD des outils, données, assurance et portefeuilles](https://reporting.academy/fr/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/tnfd-tools-data-assurance-and-portfolio-registers/): Quels fichiers du package et quels guides associés appartiennent à ce kit ?
- [Risques liés à la nature selon la TNFD : explication des risques physiques, de transition et systémiques](https://reporting.academy/fr/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-nature-related-risks-physical-transition-and-systemic-risk-explai/): Quel type de risque lié à la nature existe, par quelle voie, sur quel horizon temporel, et comment devrait-il être intégré au système de gestion des risques de l’organisation ?
- [TNFD contre GRI 101 Biodiversité : principales différences et interopérabilité pratique](https://reporting.academy/fr/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/tnfd-vs-gri-101-biodiversity-key-differences-and-practical-interoperab/): TNFD contre GRI 101 Biodiversité : principales différences et interopérabilité pratique
- [TNFD et ESRS E4 : informations financières relatives à la nature et double matérialité comparées](https://reporting.academy/fr/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-vs-esrs-e4-nature-related-financial-disclosure-and-double-materia/): Ce qui peut être réutilisé, ce qui doit être ajusté et comment éviter une équivalence ou une déclaration de conformité non étayée.
- [TNFD Gestion des risques et des impacts : processus pour les opérations directes et les chaînes de valeur](https://reporting.academy/fr/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-risk-and-impact-management-processes-for-direct-operations-and-va/): TNFD Gestion des risques et des impacts : processus pour les opérations directes et les chaînes de valeur
- [TNFD pour les banques : portefeuilles de prêts, localisations des emprunteurs et risque de crédit lié à la nature](https://reporting.academy/fr/knowledge-hub/disclosure-guides/tnfd/tnfd-banks-investors-and-insurers/tnfd-for-banks-loan-portfolios-borrower-locations-and-nature-related-c/): Quelles expositions nécessitent une analyse plus approfondie de l’emprunteur et de la localisation, ainsi qu’une action en matière de crédit ?
- [TNFD pour les gestionnaires et détenteurs d’actifs : points sensibles du portefeuille, engagement et publication d’informations](https://reporting.academy/fr/knowledge-hub/disclosure-guides/tnfd/tnfd-banks-investors-and-insurers/tnfd-for-asset-managers-and-asset-owners-portfolio-hotspots-engagement/): Comment les points sensibles modifient-ils la recherche, l’engagement, les votes, l’allocation, les produits ou les contrôles des risques ?
- [TNFD pour l’alimentation et l’agriculture : produits agricoles, eau, sols, pollinisation et traçabilité](https://reporting.academy/fr/knowledge-hub/disclosure-guides/tnfd/tnfd-food-mining-energy-real-estate/tnfd-for-food-and-agriculture-commodities-water-soil-pollination-and-t/): Quels produits agricoles et quelles origines créent les dépendances, impacts, risques et opportunités les plus importants liés à la nature, et quel niveau de traçabilité et de mobilisation est proportionné ?
- [TNFD pour l’exploitation minière, l’énergie et l’industrie lourde : sites, eau, biodiversité et communautés](https://reporting.academy/fr/knowledge-hub/disclosure-guides/tnfd/tnfd-food-mining-energy-real-estate/tnfd-for-mining-energy-and-heavy-industry-sites-water-biodiversity-and/): Comment l’organisation devrait-elle évaluer chaque site et projet dans l’ensemble de sa zone d’influence, de son bassin partagé ou de son paysage, de sa chaîne de valeur et de son cycle de vie complet ?
- [TNFD pour l’immobilier et les infrastructures : sites, matériaux de construction et nature en milieu urbain](https://reporting.academy/fr/knowledge-hub/disclosure-guides/tnfd/tnfd-food-mining-energy-real-estate/tnfd-for-real-estate-and-infrastructure-sites-construction-materials-a/): Quels actifs, projets, matériaux et activités contrôlées par les locataires créent des dépendances, impacts, risques et opportunités significatifs liés à la nature au cours du cycle de vie ?
- [TNFD vs TCFD : comparaison des informations financières liées à la nature et au climat](https://reporting.academy/fr/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/tnfd-vs-tcfd-nature-related-and-climate-related-financial-disclosures/): Quelle infrastructure de gouvernance, de gestion des risques et de reporting peut être réutilisée, et quelles données probantes et quels processus spécifiques à la nature doivent être ajoutés.
- [Évaluation de la chaîne de valeur selon la TNFD : fournisseurs, matières premières, traçabilité et lacunes dans les données](https://reporting.academy/fr/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/tnfd-value-chain-assessment-suppliers-commodities-traceability-and-dat/): Quels secteurs, matières premières, fournisseurs, territoires et parcours en aval nécessitent une évaluation plus approfondie ?
- [Évaluation des écarts TNFD : comment tester la gouvernance des données LEAP et la préparation à la publication d’informations](https://reporting.academy/fr/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/tnfd-gap-assessment-how-to-test-leap-data-governance-and-disclosure-re/): Quels écarts doivent être corrigés avant la publication et lesquels peuvent être placés de manière transparente sur la feuille de route.
- [Comment choisir un vérificateur des GES aux Émirats arabes unis : accréditation, compétence et conflits d’intérêts](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/how-to-choose-a-uae-ghg-verifier-accreditation-competence-and-conflict/): Comment choisir un vérificateur des GES aux Émirats arabes unis : accréditation, compétence et conflits d’intérêts
- [Comment se préparer à la conformité à la loi climatique des Émirats arabes unis : feuille de route MRV étape par étape](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/how-to-prepare-for-uae-climate-law-compliance-step-by-step-mrv-roadmap/): Expliquer pourquoi un dossier d'applicabilité et d'autorité contrôlé par le régulateur précède le calcul.
- [Comment établir un inventaire des émissions de GES conforme à la loi climatique des EAU : sources, périmètres et éléments probants](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/how-to-build-a-uae-climate-law-ghg-inventory-sources-boundaries-and-ev/): Définissez le périmètre réglementé et créez une structure de calcul et d’éléments probants pouvant être mise à jour lorsque les instructions des autorités deviennent plus précises.
- [Conservation des données pendant cinq ans au titre de l’Article 6 : quelles pièces les entreprises doivent-elles conserver ?](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/five-year-data-retention-under-article-6-what-records-should-companies/): Conservation des données pendant cinq ans au titre de l’Article 6 : quelles pièces les entreprises doivent-elles conserver ?
- [Contrôles internes pour le MRV aux Émirats arabes unis : exhaustivité des sources, rapprochements, facteurs, estimations, approbations, pistes d’audit, cybersécurité et audit interne](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/internal-controls-for-uae-mrv-source-completeness-reconciliations-fact/): Contrôles internes pour le MRV aux Émirats arabes unis : exhaustivité des sources, rapprochements, facteurs, estimations, approbations, pistes d’audit, cybersécurité et audit interne
- [Crédits carbone des ÉAU : enregistrement des projets, scénarios de référence, additionnalité et vérification](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/uae-carbon-credits-project-registration-baselines-additionality-and-ve/): Comment distinguer l'éligibilité du projet, la méthodologie, le scénario de référence, l'additionnalité, le suivi, la validation, la vérification, l'approbation du Registre, le transfert, le retrait et les allégations — et quels éléments probants sont nécessaires à chaque étape
- [Double comptabilisation sur les marchés carbone des Émirats arabes unis : émission, utilisation, revendications et comptabilisation des CDN](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/double-counting-in-uae-carbon-markets-issuance-use-claims-and-ndc-acco/): Double comptabilisation sur les marchés carbone des Émirats arabes unis : émission, utilisation, revendications et comptabilisation des CDN
- [Droit climatique des ÉAU et périmètre organisationnel : contrôle opérationnel, contrôle financier ou quote-part de participation ?](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/uae-climate-law-organisational-boundary-operational-control-financial/): Déterminez le périmètre de reporting requis par l’autorité et documentez la manière dont le contrôle opérationnel, le contrôle financier ou la quote-part de participation est appliqué ou rapproché.
- [Droit climatique des Émirats arabes unis : briefing pour le conseil d’administration et les CFO — dix décisions à prendre dès maintenant](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/uae-climate-law-board-and-cfo-briefing-ten-decisions-to-make-now/): Droit climatique des Émirats arabes unis : briefing pour le conseil d’administration et les CFO — dix décisions à prendre dès maintenant
- [Désignation au titre de l’Article 6 expliquée : quand les obligations MRV des Sources s’attachent à une Source](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/article-6-designation-explained-when-uae-mrv-duties-attach-to-a-source/): L’existence d’éléments de preuve de la désignation, l’unité couverte et les instructions de déclaration qui en découlent.
- [Erreurs courantes liées au droit climatique des EAU : supposer une déclaration universelle, mélanger les seuils et avoir un MRV faible](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/common-uae-climate-law-mistakes-assuming-universal-filing-mixing-thres/): Erreurs courantes liées au droit climatique des EAU : supposer une déclaration universelle, mélanger les seuils et avoir un MRV faible
- [Estimations et qualité des données au titre de la loi climatique des Émirats arabes unis : qu’est-ce qui est défendable ?](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/estimates-and-data-quality-under-the-uae-climate-law-what-is-defensibl/): Estimations et qualité des données au titre de la loi climatique des Émirats arabes unis : qu’est-ce qui est défendable ?
- [Exigences minimales des logiciels de reporting climatique des EAU pour une plateforme MRV](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-reporting-software-minimum-requirements-for-an-mrv-platfor/): Exigences minimales des logiciels de reporting climatique des EAU pour une plateforme MRV
- [Exigences MRV de la loi climatique des Émirats arabes unis : mesure, déclaration, vérification et conservation des données](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-law-mrv-requirements-measurement-reporting-verification-an/): Comment convertir l’obligation légale et les instructions actuelles de l’autorité en données, calculs, contrôles, soumission et conservation.
- [Existe-t-il un seuil d’émissions dans la loi climatique des EAU ? Article 6 et critère du registre de 0,5 million de tCO2e](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/is-there-a-uae-climate-law-emissions-threshold-article-6-vs-the-0-5-mi/): Existe-t-il un seuil d’émissions dans la loi climatique des EAU ? Article 6 et critère du registre de 0,5 million de tCO2e
- [Facteurs d’émission pour la déclaration climatique aux Émirats arabes unis : données locales, GIEC, DEFRA et facteurs des fournisseurs](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/emission-factors-for-uae-climate-reporting-local-data-ipcc-defra-and-s/): Facteurs d’émission pour la déclaration climatique aux Émirats arabes unis : données locales, GIEC, DEFRA et facteurs des fournisseurs
- [GHG Protocol ou ISO 14064 pour se conformer à la loi climatique des Émirats arabes unis](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/ghg-protocol-vs-iso-14064-for-uae-climate-law-compliance/): Quelle méthode structurera l'inventaire provisoire, quels éléments doivent rester configurables et quels éléments probants sont nécessaires à l'examen par l'autorité et le vérificateur.
- [Gouvernance climatique aux EAU : conseil d’administration, directeur financier, HSE, juridique et la question d’un comité climatique](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/uae-climate-governance-board-cfo-hse-legal-and-the-question-of-a-clima/): Comment attribuer les responsabilités et les droits de décision en matière de droit climatique, et déterminer si un comité climatique d’entreprise dédié est proportionné.
- [Inspections climatiques aux EAU et officiers judiciaires : constituer un dossier de preuves prêt pour inspection](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uae/uae-sector-inventories/uae-climate-inspections-and-judicial-officers-how-to-build-an-inspecti/): Comment constituer un dossier de preuves prêt pour les inspections climatiques aux EAU
- [Kit de préparation à la loi climatique des EAU et de contrôles MRV](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-law-readiness-and-mrv-control-toolkit/): Quels fichiers du package et quels guides associés appartiennent à ce kit ?
- [La loi climatique des Émirats arabes unis impose-t-elle les émissions de Scope 3 ?](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/does-the-uae-climate-law-require-scope-3-emissions/): Identifier la source juridique ou de l’autorité exacte de toute exigence relative au Scope 3 et mettre en place un examen contrôlé de l’état de préparation sans inventer d’obligation.
- [La loi climatique des Émirats arabes unis s'applique-t-elle dans les zones franches, le DIFC et l'ADGM ?](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/does-the-uae-climate-law-apply-in-free-zones-difc-and-adgm/): Expliquer l'application expresse aux zones franches sans formuler de conclusion générale sur l'obligation de dépôt.
- [Le droit climatique des ÉAU expliqué : décret-loi fédéral n° 11 de 2024 et mesures à prendre par les entreprises](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/uae-climate-law-explained-federal-decree-law-no-11-of-2024-and-what-bu/): Déterminer si l’entreprise est une Source, s’il existe des éléments probants de désignation au titre de l’Article 6, et quelles instructions de l’autorité s’appliquent.
- [Liste de contrôle de conformité à la loi climatique des Émirats arabes unis et modèle gratuit de préparation au MRV](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-law-compliance-checklist-and-free-mrv-readiness-template/): Liste de contrôle de conformité à la loi climatique des Émirats arabes unis et modèle gratuit de préparation au MRV
- [Loi climatique des EAU et article 6 de l’Accord de Paris : ce que les entreprises doivent savoir](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/uae-climate-law-and-paris-agreement-article-6-what-companies-need-to-k/): Loi climatique des EAU et article 6 de l’Accord de Paris : ce que les entreprises doivent savoir
- [Loi climatique des EAU pour la logistique et le transport : flottes, entrepôts et données des prestataires](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uae/uae-sector-inventories/uae-climate-law-for-logistics-and-transport-fleets-warehouses-and-cont/): Quels véhicules, équipements, entrepôts, systèmes de refroidissement et activités des prestataires appartiennent à la source définie par l’autorité, et lesquels restent dans un examen séparé de la chaîne de valeur.
- [Loi climatique des EAU pour les banques et les services professionnels : faibles émissions directes, fortes attentes de reporting](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uae/uae-sector-inventories/uae-climate-law-for-banks-and-professional-services-low-direct-emissio/): Ce qui constitue l'inventaire minimal des bureaux prêt sur le plan juridique et les modules de données supplémentaires justifiés par une autorité, un référentiel, une évaluation de matérialité ou un demandeur.
- [Loi climatique des EAU pour les carrières et matériaux de construction : MRV, sources mobiles et réduction](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uae/uae-sector-inventories/uae-climate-law-for-quarrying-and-construction-materials-mrv-mobile-so/): Quelles sources d’extraction, mobiles, d’installations fixes, de prestataires, d’énergie achetée, fugitives et de procédé appartiennent au périmètre de reporting désigné.
- [Loi climatique des EAU pour les entreprises industrielles : émissions de procédé, permis et plans de réduction](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uae/uae-sector-inventories/uae-climate-law-for-industrial-companies-process-emissions-permits-and/): Quelles sources physiques, quels gaz, méthodes et quelles unités d’installation appartiennent à l’inventaire défini par l’autorité, et quels éléments probants étayent chaque résultat.
- [Loi climatique des EAU pour les succursales étrangères et les groupes multinationaux](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/uae-climate-law-for-foreign-branches-and-multinational-groups/): Quelle unité ou quelle Source aux EAU est désignée et si l’inventaire de la société mère étrangère peut être réutilisé sans modifier la conclusion locale requise.
- [Loi climatique des EAU pour l’immobilier et l’hôtellerie : données bailleur-locataire, refroidissement et énergie](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uae/uae-sector-inventories/uae-climate-law-for-real-estate-and-hospitality-landlord-tenant-data-c/): Quelles activités du bâtiment relèvent de l’inventaire de l’entité ou de l’installation, lesquelles nécessitent une allocation et lesquelles figurent dans un registre distinct du locataire, du bailleur ou de la chaîne de valeur ?
- [Loi climatique des Émirats arabes unis et IFRS S2 : un même système de GES et de risques climatiques peut-il servir aux deux ?](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uae/uae-one-dataset-many-outputs/uae-climate-law-and-ifrs-s2-can-one-ghg-and-climate-risk-system-suppor/): Quelles données et quels contrôles sont réellement réutilisables, quels périmètres exigent une passerelle et quelles exigences propres à chaque sortie nécessitent des calculs ou un récit distincts.
- [Loi climatique des Émirats arabes unis pour les groupes opérant dans plusieurs émirats : entités, installations et autorités compétentes](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/uae-climate-law-for-multi-emirate-groups-entities-facilities-and-compe/): La question de savoir si l’unité déclarante est une entité juridique, une succursale, une installation, une Source désignée, un groupe ou un autre périmètre défini par l’autorité compétente.
- [Loi climatique des Émirats arabes unis, ESRS, GRI et CDP : réutiliser les données sans présumer de leur équivalence](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uae/uae-one-dataset-many-outputs/uae-climate-law-esrs-gri-and-cdp-reusing-data-without-assuming-equival/): Quels champs peuvent être réutilisés directement, lesquels nécessitent une transformation ou une agrégation, et lesquels restent des lacunes propres à un cadre.
- [MOCCAE ou autorités compétentes : qui définit et fait appliquer les exigences de déclaration climatique des ÉAU ?](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/moccae-vs-competent-authorities-who-sets-and-enforces-uae-climate-repo/): MOCCAE ou autorités compétentes : qui définit et fait appliquer les exigences de déclaration climatique des ÉAU ?
- [Pack de contrôles MRV et de preuves relatif à la loi climatique des EAU](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-law-mrv-control-and-evidence-pack/): Quels fichiers du package et quels guides associés appartiennent à ce kit ?
- [Plan de réduction des émissions aux Émirats arabes unis : actions, KPI, éléments probants et supervision du conseil](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/uae-emission-reduction-plan-actions-kpis-evidence-and-board-oversight/): Plan de réduction des émissions aux Émirats arabes unis : actions, KPI, éléments probants et supervision du conseil
- [Plans d’adaptation climatique des Émirats arabes unis : chaleur, eau, inondations, infrastructures et continuité des activités](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/uae-climate-adaptation-plans-heat-water-flooding-infrastructure-and-bu/): Plans d’adaptation climatique des Émirats arabes unis : chaleur, eau, inondations, infrastructures et continuité des activités
- [Premier cycle de déclaration MRV aux Émirats arabes unis : cadre juridique, périmètres, installations, méthodes, contrôles des données, simulations, vérification, approbation du conseil et dépôt](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/first-uae-mrv-reporting-cycle-legal-route-boundaries-facilities-method/): Premier cycle de déclaration MRV aux Émirats arabes unis : cadre juridique, périmètres, installations, méthodes, contrôles des données, simulations, vérification, approbation du conseil et dépôt
- [Périodes, plateformes et échéances du reporting climatique aux EAU : ce qu’il faut confirmer auprès des autorités](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-reporting-periods-platforms-and-filing-deadlines-what-to-c/): Périodes, plateformes et échéances du reporting climatique aux EAU : ce qu’il faut confirmer auprès des autorités
- [Qui est couvert par la loi climatique des Émirats arabes unis ? Comprendre les « Sources » et l’applicabilité aux entreprises](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/who-is-covered-by-the-uae-climate-law-understanding-sources-and-corpor/): Quelle personne morale ou unité opérationnelle constitue la Source, et si le point de déclaration est l’entité, l’installation, l’exploitant ou une autre unité définie par l’autorité.
- [Registre des sources de la loi climatique des Émirats : suivre les exigences fédérales, des émirats et des zones franches](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/uae-climate-law-source-register-how-to-track-federal-emirate-and-free/): Comment créer un registre contrôlé unique reliant les sources juridiques aux exigences opérationnelles, responsables, échéances, éléments probants et déclencheurs de mise à jour.
- [Registre national des crédits carbone des Émirats arabes unis : qui doit s’inscrire et quelles données sont consignées](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/uae-national-register-for-carbon-credits-who-must-register-and-what-it/): Déterminer si une entité relève de l’inscription obligatoire, peut participer volontairement ou agit comme plateforme de négociation, et distinguer les différents registres et approbations.
- [Sanctions de la loi climatique des ÉAU : amendes de l’article 6, violations répétées et preuves de conformité](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/uae-climate-law-penalties-article-6-fines-repeat-violations-and-eviden/): Sanctions de la loi climatique des ÉAU : amendes de l’article 6, violations répétées et preuves de conformité
- [Seuil de 0,5 million de tCO2e du registre carbone des Émirats arabes unis : entité, installation ou groupe ?](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/uae-carbon-registry-0-5-million-tco2e-threshold-entity-facility-or-gro/): Quel périmètre d’émissions doit être comparé au seuil, quelles vues alternatives doivent être préparées et quelles questions nécessitent une confirmation écrite de l’autorité ou d’un conseiller juridique aux Émirats arabes unis.
- [Trajectoire de neutralité climatique des Émirats et objectifs d'entreprise : s'aligner sans exagérer](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/uae-climate-neutrality-pathway-and-corporate-targets-how-to-align-with/): Trajectoire de neutralité climatique des Émirats et objectifs d'entreprise : s'aligner sans exagérer
- [Vérification au titre de la loi climatique des EAU : périmètre, indépendance et préparation à l’assurance](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-law-verification-scope-independence-and-assurance-readines/): Vérification au titre de la loi climatique des EAU : périmètre, indépendance et préparation à l’assurance
- [Échéance de la loi climatique des EAU et état actuel de mise en œuvre : ce qui a changé après le 30 mai 2026](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/uae-climate-law-deadline-and-current-implementation-status-what-change/): Déterminer la date juridiquement pertinente : entrée en vigueur, mise en conformité, désignation, période de reporting ou échéance de dépôt.
- [Émissions de Scope 1 au titre de la loi climatique des EAU : combustibles, flotte, procédés et réfrigérants](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-law-scope-1-emissions-fuel-fleet-processes-and-refrigerant/): Identifiez toutes les sources d’émissions directes situées dans le périmètre approuvé et sélectionnez pour chacune une méthode de calcul ou une voie de mesure traçable.
- [Émissions de Scope 2 au titre de la législation climatique des Émirats arabes unis : électricité, refroidissement, contrats d’énergie renouvelable et I-RECs](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-law-scope-2-emissions-electricity-cooling-renewable-contra/): Déterminez le traitement de l’énergie achetée requis par l’autorité et, séparément, si une présentation fondée sur le lieu et sur le marché conforme au GHG Protocol est nécessaire.
- [Évaluation des risques climatiques aux EAU : relier le risque physique aux actifs, aux chaînes d’approvisionnement et aux finances](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uae/uae-sector-inventories/uae-climate-risk-assessment-how-to-connect-physical-risk-to-assets-sup/): Évaluation des risques climatiques aux EAU : relier le risque physique aux actifs, aux chaînes d’approvisionnement et aux finances
- [Évaluation des écarts au regard de la loi climatique des Émirats arabes unis : applicabilité, MRV, vérification et préparation à la réduction](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-law-gap-assessment-applicability-mrv-verification-and-redu/): Évaluation des écarts au regard de la loi climatique des Émirats arabes unis : applicabilité, MRV, vérification et préparation à la réduction
- [Allègement limité au climat d’UK SRS S1 : fonctionnement et durée d’utilisation par les déclarants volontaires](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-claims-and-climate-only-relief/uk-srs-s1-climate-only-relief-how-it-works-and-how-long-voluntary-repo/): Déterminer si le paragraphe E3 est disponible, ce qu’il modifie, ce qui doit être indiqué et comment élargir le périmètre au-delà du climat.
- [Calendrier de UK SRS S1 : publication en 2026, règles proposées pour 2027 et mesures que les entreprises devraient prendre dès maintenant](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-voluntary-use-and-mandatory-route/uk-srs-s1-timeline-2026-publication-proposed-2027-rules-and-what-compa/): Calendrier de UK SRS S1 : publication en 2026, règles proposées pour 2027 et mesures que les entreprises devraient prendre dès maintenant
- [Capital humain selon UK SRS S1 : risques liés à la main-d’œuvre, compétences, sécurité et fidélisation](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-materiality-and-boundary/human-capital-under-uk-srs-s1-workforce-risks-skills-safety-and-retent/): Quels risques et opportunités liés à la main-d’œuvre, ainsi que quelles informations justificatives, sont significatifs pour les utilisateurs principaux.
- [Comment identifier les risques et opportunités liés à la durabilité selon UK SRS S1](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-materiality-and-boundary/how-to-identify-sustainability-related-risks-and-opportunities-under-u/): Comment créer un registre complet et contrôlé qui relie les questions de durabilité aux perspectives de l'entité.
- [Comment préparer un rapport conforme à UK SRS S1 : guide complet étape par étape](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/how-to-prepare-a-uk-srs-s1-report-complete-step-by-step-guide/): Comment organiser le premier cycle de déclaration et conserver suffisamment d’éléments probants pour étayer le rapport et la déclaration définitifs.
- [Comment sélectionner des indicateurs sectoriels selon UK SRS S1 sans utilisation obligatoire de SASB](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-voluntary-use-and-mandatory-route/how-to-select-industry-based-metrics-under-uk-srs-s1-without-mandatory/): Comment sélectionner des indicateurs sectoriels selon UK SRS S1 sans utilisation obligatoire de SASB
- [Contrôles internes des informations UK SRS S1 : un cadre pratique](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/internal-controls-over-uk-srs-s1-disclosures-a-practical-framework/): Comment concevoir des contrôles internes proportionnés pour les informations UK SRS S1 sans créer une bureaucratie distincte de la durabilité ?
- [Déclaration de conformité à UK SRS S1 : décisions précises à l’origine d’une affirmation explicite et sans réserve](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-claims-and-climate-only-relief/uk-srs-s1-compliance-statement-exact-decisions-behind-an-explicit-and/): Le rapport peut-il comporter une déclaration explicite et sans réserve de conformité à UK SRS S1 ?
- [Effets financiers actuels et anticipés selon UK SRS S1 : guide pour les équipes financières](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-metrics-and-financial-effects/current-and-anticipated-financial-effects-under-uk-srs-s1-a-guide-for/): Quel effet financier peut être étayé, avec quel niveau de quantification, sur quel horizon temporel et avec quelles hypothèses, quels contrôles et quelles informations connexes.
- [Erreurs courantes relatives à UK SRS S1 : reprendre le libellé d’IFRS, utiliser incorrectement les exemptions et ignorer le droit britannique de l’information financière](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-strategic-report-and-nfsis/common-uk-srs-s1-mistakes-copying-ifrs-wording-misusing-reliefs-and-ig/): Quelle erreur de mise en œuvre pourrait compromettre le rapport, l’affirmation ou la validation du rapport annuel ?
- [Faculté de choix concernant SASB dans UK SRS S1 : ce que signifie « Peut se référer à et prendre en considération » en pratique](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-metrics-and-financial-effects/uk-srs-s1-sasb-optionality-what-may-refer-to-and-consider-means-in-pra/): Déterminer si SASB, une autre source reconnue, les pratiques des pairs ou un indicateur élaboré par l’entité fournit des informations pertinentes et représentatives de manière fidèle pour les secteurs et les questions importantes de l’entité.
- [Informations propres à l’entité selon UK SRS S1 : que faire lorsqu’il n’existe aucune norme dédiée](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-company-specific-disclosures-what-to-do-when-no-dedicated-st/): Informations propres à l’entité selon UK SRS S1 : que faire lorsqu’il n’existe aucune norme dédiée
- [Informations à fournir sur la gestion des risques selon UK SRS S1 : comment intégrer la durabilité dans l’ERM](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-materiality-and-boundary/uk-srs-s1-risk-management-disclosures-how-to-integrate-sustainability/): La question de savoir si l’information fournie explique les données d’entrée, l’évaluation, la hiérarchisation, le suivi, les opportunités, les changements et l’intégration effective dans l’ERM.
- [Kit de travail du premier cycle UK SRS S1](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-first-cycle-working-toolkit/): Quels fichiers du package et quels guides associés appartiennent à ce kit ?
- [Les quatre piliers de UK SRS S1 : gouvernance, stratégie, gestion des risques, indicateurs et objectifs](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-materiality-and-boundary/the-four-pillars-of-uk-srs-s1-governance-strategy-risk-management-metr/): Comment suivre chaque question importante dans les quatre piliers et la relier à l’information financière.
- [Liste de contrôle de conformité UK SRS S1 et matrice gratuite des informations à fournir](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-compliance-checklist-and-free-disclosure-matrix/): Chaque information à fournir peut-elle être rattachée à une exigence, à une source d’éléments probants, à un responsable et à un point d’approbation ?
- [Modèle de rapport UK SRS S1 : structure, base de préparation et questions de publication](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-report-template-structure-basis-of-preparation-and-disclosur/): Comment structurer la publication afin que les lecteurs comprennent sa base, ses conclusions significatives, ses liens financiers et son allégation.
- [Modèle gratuit de registre de matérialité et des risques-opportunités UK SRS S1](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-materiality-and-boundary/free-uk-srs-s1-materiality-and-risk-opportunity-register-template/): Quels risques et opportunités liés à la durabilité sont matériels et quels travaux d’information à fournir déclenchent-ils ?
- [Modèles pratiques UK SRS S1](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-practical-templates/): Quels fichiers du package et quels guides connexes appartiennent à cette boîte à outils ?
- [Peut-on déclarer la conformité à UK SRS S1 en utilisant l’allègement limité au climat ?](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-claims-and-climate-only-relief/can-you-claim-uk-srs-s1-compliance-while-using-climate-only-relief/): Déterminer quelle déclaration publique peut être étayée et comment séparer les affirmations relatives à UK SRS S1, UK SRS S2 et IFRS.
- [Premier cycle de reporting selon UK SRS S1 : base de préparation, gouvernance, matérialité, indicateurs sectoriels, données, effets financiers, contrôles, assurance et approbation du conseil](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-materiality-and-boundary/first-uk-srs-s1-reporting-cycle-reporting-basis-governance-materiality/): Comment séquencer les travaux techniques, de données, financiers, de gouvernance et de publication afin que la déclaration finale soit étayée ?
- [Propositions de la FCA britannique relatives aux UK SRS : ce que UK SRS S1 pourrait signifier pour les sociétés cotées à partir de 2027](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-voluntary-use-and-mandatory-route/fca-uk-srs-proposals-what-uk-srs-s1-could-mean-for-listed-companies-fr/): si votre catégorie de cotation relèverait du régime UK SRS proposé par la FCA à partir de 2027, et ce qu’il convient de mettre en place avant la Policy Statement finale
- [Préparation à l’assurance de UK SRS S1 : éléments probants, contrôles et régime britannique émergent de supervision](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-assurance-readiness-evidence-controls-and-the-emerging-uk-ov/): Quels éléments probants, contrôles et mécanismes de gouvernance sont nécessaires pour préparer les informations UK SRS S1 à l’assurance ou à un autre contrôle externe ?
- [Reporting numérique selon UK SRS S1 : taxonomie, balisage et futures exigences de dépôt](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-voluntary-use-and-mandatory-route/uk-srs-s1-digital-reporting-taxonomy-tagging-and-future-filing-require/): Reporting numérique selon UK SRS S1 : taxonomie, balisage et futures exigences de dépôt
- [Risques liés à la nature au titre de UK SRS S1 : utiliser la TNFD et les orientations émergentes de l’ISSB](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-materiality-and-boundary/nature-related-risks-under-uk-srs-s1-using-tnfd-and-emerging-issb-guid/): Quelles informations liées à la nature sont importantes pour les utilisateurs principaux parce qu’elles affectent les perspectives.
- [UK SRS S1 : calendrier de publication et emplacement du rapport — pourquoi l’allègement IFRS relatif à la publication différée a été supprimé](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-publication-timing-and-report-location-why-the-ifrs-delayed/): Où sera situé l’ensemble complet des informations à fournir, comment il sera publié simultanément avec les états financiers et si un renvoi ou un document distinct respecte les conditions de UK SRS S1.
- [UK SRS S1 Comparatifs, estimations et erreurs : guide de la première année de reporting](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-comparatives-estimates-and-errors-first-year-reporting-guide/): UK SRS S1 Comparatifs, estimations et erreurs : guide de la première année de reporting
- [UK SRS S1 Entité déclarante et périmètre : états financiers, chaîne de valeur et changements du groupe](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-materiality-and-boundary/uk-srs-s1-reporting-entity-and-boundary-financial-statements-value-cha/): Quelles entités juridiques et relations sont incluses dans l’entité déclarante, lesquelles se situent en dehors de la consolidation mais dans le périmètre de l’évaluation des risques et opportunités, et comment chaque périmètre d’indicateur est expliqué et recon
- [UK SRS S1 est-il obligatoire au Royaume-Uni ? La norme volontaire et les futurs dispositifs de reporting au Royaume-Uni](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-voluntary-use-and-mandatory-route/is-uk-srs-s1-mandatory-the-voluntary-standard-and-future-uk-reporting/): UK SRS S1 est-il obligatoire au Royaume-Uni ? La norme volontaire et les futurs dispositifs de reporting au Royaume-Uni
- [UK SRS S1 et ESRS : matérialité pour les investisseurs, double matérialité et reporting Royaume-Uni-UE](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-strategic-report-and-nfsis/uk-srs-s1-vs-esrs-investor-materiality-double-materiality-and-uk-eu-re/): Quels travaux de reporting peuvent être partagés entre UK SRS S1 et les ESRS, et quelles décisions de matérialité, d’information et d’assurance doivent rester distinctes ?
- [UK SRS S1 et GRI : comparaison du reporting axé sur les investisseurs et du reporting des impacts](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-vs-gri-investor-focused-and-impact-reporting-compared/): Déterminer si un élément est présenté selon la perspective de l’investisseur, la perspective des impacts, ou les deux.
- [UK SRS S1 et la NFSIS : que peut-on combiner et que faut-il garder séparé ?](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-strategic-report-and-nfsis/uk-srs-s1-and-the-nfsis-what-can-be-combined-and-what-remains-separate/): quels contenus de la NFSIS et de UK SRS peuvent partager une même base d’éléments probants, et quelles décisions relatives au périmètre, à la matérialité et aux déclarations publiques doivent rester séparées
- [UK SRS S1 et le Companies Act : comment les futures exigences pourraient s’articuler](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-voluntary-use-and-mandatory-route/uk-srs-s1-and-the-companies-act-how-future-requirements-may-fit-togeth/): dans quelle mesure développer dès maintenant les capacités liées à UK SRS face à une voie fondée sur le Companies Act qui n’est pas encore du droit, et quelles lacunes législatives surveiller avant de vous engager
- [UK SRS S1 et le rapport stratégique : comment intégrer le développement durable et la présentation financière](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-strategic-report-and-nfsis/uk-srs-s1-and-the-strategic-report-how-to-integrate-sustainability-and/): quelles informations UK SRS le rapport stratégique peut contenir, et à quel moment un renvoi croisé exact est plus sûr que la répétition du même exposé à deux endroits
- [UK SRS S1 et lutte contre l’écoblanchiment : maîtriser les affirmations de durabilité](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-claims-and-climate-only-relief/uk-srs-s1-and-anti-greenwashing-how-to-control-sustainability-claims/): Comment étayer et approuver les affirmations UK SRS S1 concernant la performance, les progrès, les objectifs, les opportunités, la résilience et les effets financiers ?
- [UK SRS S1 et UK SRS S2 : comment les exigences générales et climatiques fonctionnent ensemble](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-vs-uk-srs-s2-how-general-and-climate-requirements-work-toget/): UK SRS S1 et UK SRS S2 : comment les exigences générales et climatiques fonctionnent ensemble
- [UK SRS S1 expliqué : ce qu’il exige, qui peut l’utiliser et comment commencer](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-explained-what-it-requires-who-can-use-it-and-how-to-start/): UK SRS S1 expliqué : ce qu’il exige, qui peut l’utiliser et comment commencer
- [UK SRS S1 Indicateurs et objectifs : informations sectorielles, indicateurs clés de performance propres à l’entité et progrès](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-metrics-and-financial-effects/uk-srs-s1-metrics-and-targets-industry-information-entity-specific-kpi/): Quels indicateurs sont pertinents et significatifs, comment documenter les mesures propres à l’entité et comment rendre compte des progrès vers les objectifs sans dissimuler les méthodes, les estimations ou les étapes intermédiaires non atteintes.
- [UK SRS S1 Informations à fournir sur la gouvernance : supervision par le conseil d’administration, rôles de la direction et éléments probants](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-governance-disclosures-board-oversight-management-roles-and/): Déterminer si le rapport explique le véritable mécanisme de supervision et de gestion, plutôt que de simplement nommer un comité ou une politique.
- [UK SRS S1 Informations à fournir sur la stratégie : modèle économique, chaîne de valeur, arbitrages et allocation des ressources](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-strategy-disclosures-business-model-value-chain-trade-offs-a/): Comment expliquer les effets sur le modèle économique et la chaîne de valeur, les choix, les ressources, les conséquences financières et la résilience.
- [UK SRS S1 pour le conseil : dix questions à poser avant approbation](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-board-briefing-ten-questions-directors-should-ask-before-app/): Déterminer si le conseil dispose d’éléments probants suffisants pour approuver le rapport, ses renvois et son affirmation publique.
- [UK SRS S1 pour les directeurs financiers : relier les risques de durabilité aux budgets, aux finances et au rapport annuel](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-metrics-and-financial-effects/uk-srs-s1-for-cfos-linking-sustainability-risks-to-budgets-finance-and/): Comment convertir les sujets significatifs de durabilité en éléments probants financiers et en informations du rapport annuel sans inventer de précision.
- [UK SRS S1 pour les entreprises privées et non cotées : pourquoi une utilisation volontaire peut néanmoins être importante](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-voluntary-use-and-mandatory-route/uk-srs-s1-for-private-and-unlisted-companies-why-voluntary-use-may-sti/): si l’utilisation volontaire de UK SRS S1 en vaut le coût pour une entreprise non cotée, et s’il convient de l’appliquer intégralement, en partie ou comme complément contrôlé
- [UK SRS S1 pour les secrétaires généraux et les équipes juridiques : gouvernance, emplacement du rapport et déclarations](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-for-company-secretaries-and-legal-teams-governance-report-pl/): Où figurent les informations, comment la gouvernance et les renvois sont étayés, et ce que l'entité peut déclarer publiquement concernant la conformité, l'alignement et l'assurance.
- [UK SRS S1 Proportionnalité : « coût ou effort excessif » et approches proportionnées](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-proportionality-undue-cost-or-effort-and-commensurate-approa/): UK SRS S1 Proportionnalité : « coût ou effort excessif » et approches proportionnées
- [UK SRS S1 Sources d’orientations : SASB, CDSB, GRI, ESRS, TNFD et pratiques sectorielles](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-strategic-report-and-nfsis/uk-srs-s1-sources-of-guidance-sasb-cdsb-gri-esrs-tnfd-and-industry-pra/): UK SRS S1 Sources d’orientations : SASB, CDSB, GRI, ESRS, TNFD et pratiques sectorielles
- [UK SRS S1 Utilisateurs principaux et « perspectives » : quelles informations sont utiles à la prise de décision ?](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-primary-users-and-prospects-what-information-is-decision-use/): La question de savoir si une information pourrait influencer les décisions de fourniture de ressources en raison d’un effet raisonnable sur les perspectives.
- [UK SRS S1 vs IFRS S1 : les modifications britanniques qui changent la mise en œuvre](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-strategic-report-and-nfsis/uk-srs-s1-vs-ifrs-s1-the-uk-amendments-that-change-implementation/): UK SRS S1 vs IFRS S1 : les modifications britanniques qui changent la mise en œuvre
- [Un seul jeu de données peut-il prendre en charge UK SRS S1, IFRS S1, ESRS et GRI ?](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-strategic-report-and-nfsis/can-one-dataset-support-uk-srs-s1-ifrs-s1-esrs-and-gri/): Quelles informations constituent les données sources communes et quel élément est propre au référentiel.
- [Une entreprise peut-elle revendiquer à la fois la conformité à UK SRS S1 et à IFRS S1 ?](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-strategic-report-and-nfsis/can-a-company-claim-both-uk-srs-s1-and-ifrs-s1-compliance/): La question de savoir si le dossier de reporting satisfait à toutes les exigences des deux référentiels.
- [Évaluation de l'importance relative selon UK SRS S1 : une information destinée aux investisseurs des entreprises britanniques](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-materiality-and-boundary/uk-srs-s1-materiality-assessment-investor-focused-reporting-for-uk-com/): Comment décider quelles informations relatives à un risque ou à une opportunité en matière de durabilité identifiés doivent figurer dans le rapport.
- [Évaluation des écarts UK SRS S1 : comment tester l’état de préparation pour un reporting volontaire ou auprès de la FCA](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-voluntary-use-and-mandatory-route/uk-srs-s1-gap-assessment-how-to-test-readiness-for-voluntary-or-fca-re/): L’organisation est-elle prête à établir son rapport, partiellement prête ou encore en phase de conception pour UK SRS S1 ?
- [Allègement UK SRS S2 pour une autre méthode de mesure des GES : la règle de la première année](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-alternative-ghg-measurement-relief-the-first-year-rule-expla/): Déterminer si C3 est disponible et comment changer de méthode sans perdre la traçabilité ni la comparabilité.
- [Allègement UK SRS S2 relatif au Scope 3 : fonctionnement de l’application volontaire sans limite de durée et informations à fournir](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-scope-3-relief-how-indefinite-voluntary-use-works-and-what-m/): Décider s’il convient d’utiliser C4, quelles informations publier, quelles données continuer à développer et comment se préparer aux futures règles obligatoires.
- [Analyse de scénarios selon UK SRS S2 : une approche proportionnée de la résilience climatique](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/uk-srs-s2-scenario-analysis-a-proportionate-approach-to-climate-resili/): Quelle méthode d’analyse de scénarios est proportionnée à l’exposition et aux capacités disponibles, et si elle produit suffisamment d’éléments probants pour évaluer la résilience de la stratégie et du modèle économique.
- [Comment préparer un rapport climatique UK SRS S2 : guide complet étape par étape](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-cycle-controls-and-assurance/how-to-prepare-a-uk-srs-s2-climate-report-complete-step-by-step-guide/): Comment préparer un rapport climatique UK SRS S2 : guide complet étape par étape
- [Contrôles internes relatifs aux modèles de données et à la validation des informations climatiques UK SRS S2](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-cycle-controls-and-assurance/internal-controls-over-uk-srs-s2-climate-disclosures-data-models-and-s/): Quel contrôle prévient ou détecte la défaillance spécifique de l'information publiée, qui l'exécute et quelles pièces justificatives subsistent.
- [Du reporting TCFD britannique aux UK SRS S2 : ce que les sociétés cotées doivent ajouter](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/from-uk-tcfd-reporting-to-uk-srs-s2-what-listed-companies-need-to-add/): Du reporting TCFD britannique aux UK SRS S2 : ce que les sociétés cotées doivent ajouter
- [Effets financiers actuels et anticipés au titre de UK SRS S2 : guide pour les équipes financières](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/current-and-anticipated-financial-effects-under-uk-srs-s2-a-guide-for/): Quels effets actuels et anticipés peuvent être étayés, à quel niveau de quantification, sur quels horizons, et avec quelles hypothèses, fourchettes, contrôles et connexions avec les états financiers.
- [Emplacement, calendrier et déclaration de conformité du rapport UK SRS S2 expliqués](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-cycle-controls-and-assurance/uk-srs-s2-report-location-timing-and-compliance-statement-explained/): Emplacement, calendrier et déclaration de conformité du rapport UK SRS S2 expliqués
- [Erreurs courantes concernant UK SRS S2 : copier les allègements d’IFRS, présenter incorrectement le Scope 3 et ignorer les chevauchements britanniques](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/common-uk-srs-s2-mistakes-copying-ifrs-reliefs-misstating-scope-3-and/): Le problème concerne-t-il une source incorrecte, une conclusion incorrecte sur l’applicabilité, des éléments probants manquants, une information incomplète sur une disposition ou une affirmation publique non étayée ?
- [Informations stratégiques selon UK SRS S2 : modèle économique, chaîne de valeur, allocation du capital et arbitrages](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/uk-srs-s2-strategy-disclosures-business-model-value-chain-capital-depl/): Déterminer si les informations sur la stratégie climatique expliquent une réponse propre à l’entité, financée et suivie, aux risques et opportunités significatifs.
- [Informations sur la gouvernance climatique selon UK SRS S2 : surveillance du conseil, compétences et contrôles](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/uk-srs-s2-climate-governance-disclosures-board-oversight-skills-and-co/): Déterminer si la présentation de la gouvernance climatique est étayée par une responsabilité claire, une surveillance compétente, des preuves de décisions et des contrôles opérationnels.
- [Informations à fournir sur le plan de transition selon UK SRS S2 : que faut-il fournir lorsqu’un plan existe ?](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-targets-transition-plans-and-credits/uk-srs-s2-transition-plan-disclosures-what-is-required-when-a-plan-exi/): Déterminer si l’entité dispose d’un plan répondant au concept de UK SRS S2 et si ses informations expliquent fidèlement le plan, le fondement de sa mise en œuvre et ses progrès.
- [Les quatre piliers de UK SRS S2 : gouvernance, stratégie, gestion des risques, indicateurs et objectifs](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/the-four-pillars-of-uk-srs-s2-governance-strategy-risk-management-metr/): Comment attribuer les responsabilités et rendre les informations reliées, cohérentes et fondées sur des éléments probants dans les quatre piliers.
- [Liste de contrôle de conformité UK SRS S2 et matrice gratuite des informations climatiques](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-cycle-controls-and-assurance/uk-srs-s2-compliance-checklist-and-free-climate-disclosure-matrix/): Quelles lignes sont complètes, lesquelles correspondent à des lacunes ou à des réserves, quels éléments probants et quelles mesures correctives sont nécessaires, et si la déclaration de conformité envisagée peut être approuvée.
- [Modèle de rapport UK SRS S2 : quatre piliers, GHG, effets financiers et allègements](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-report-template-four-pillars-ghg-financial-effects-and-relie/): Quelles sections et quels tableaux le rapport nécessite, comment les relier et comment utiliser les renvois croisés sans masquer l’information ni perdre la maîtrise.
- [Pourquoi UK SRS S2 doit être appliqué avec UK SRS S1](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/why-uk-srs-s2-must-be-applied-with-uk-srs-s1/): Pourquoi UK SRS S2 doit être appliqué avec UK SRS S1
- [Premier cycle de reporting UK SRS S2 : un plan de mise en œuvre sur 12 mois](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-cycle-controls-and-assurance/first-uk-srs-s2-reporting-cycle-a-12-month-implementation-plan/): Ce qui doit se produire chaque mois, les chantiers qui dépendent les uns des autres, et l’étape de validation relative aux éléments probants et à l’approbation qui marque l’achèvement réel.
- [Registres UK SRS S2 de mesure des GES, d’allégements et du Scope 2](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-ghg-measurement-relief-and-scope-2-registers/): Quels fichiers du package et quels guides connexes appartiennent à cette boîte à outils ?
- [Registres UK SRS S2 des politiques, de l’assurance, des contrôles et du reporting numérique](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-cycle-controls-and-assurance/uk-srs-s2-policy-assurance-controls-and-digital-registers/): Quels fichiers du package et quels guides connexes appartiennent à cette boîte à outils ?
- [Registres UK SRS S2 des risques climatiques, de la matérialité, de la gouvernance et de la stratégie](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/uk-srs-s2-climate-risk-materiality-governance-and-strategy-registers/): Quels fichiers du package et quels guides connexes appartiennent à cette boîte à outils ?
- [Risques physiques, risques de transition et opportunités climatiques selon UK SRS S2 expliqués](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/uk-srs-s2-physical-risks-transition-risks-and-climate-opportunities-ex/): Comment classer un enjeu climatique et le relier à l’exposition, à la vulnérabilité, à la réponse et aux perspectives propres à l’entité.
- [Règles climatiques FCA UK SRS : périmètre proposé, allègements et reporting à partir de 2027](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/fca-uk-srs-climate-rules-proposed-scope-reliefs-and-reporting-from-202/): Règles climatiques FCA UK SRS : périmètre proposé, allègements et reporting à partir de 2027
- [Scope 2 d’UK SRS S2 : émissions fondées sur la localisation, contrats et déclarations sur l’électricité renouvelable](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-scope-2-location-based-emissions-contracts-and-renewable-ele/): Comment publier le chiffre obligatoire fondé sur la localisation et ajouter des informations contractuelles ou fondées sur le marché crédibles.
- [Taxonomie de reporting numérique UK SRS S2, balises climatiques et futur dépôt auprès de la FCA](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/uk-srs-s2-digital-reporting-taxonomy-climate-tags-and-future-fca-filin/): Ce qui peut être préparé dès maintenant, ce qui nécessite une décision concernant une extension ou une version, et ce qui reste tributaire de règles futures.
- [UK SRS S2 Catégorie 3 du Scope 3 : 15 — investissements, exclusions et modifications de 2025](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-financed-emissions/uk-srs-s2-scope-3-category-15-investments-exclusions-and-the-2025-amen/): Déterminer s’il convient de mesurer une population plus large au titre de la catégorie 15 ou d’appliquer la limitation autorisée aux émissions financées, et expliquer ce périmètre.
- [UK SRS S2 contre IFRS S2 : modifications britanniques, mesures d’allègement et émissions financées comparées](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/uk-srs-s2-vs-ifrs-s2-uk-amendments-reliefs-and-financed-emissions-comp/): UK SRS S2 contre IFRS S2 : modifications britanniques, mesures d’allègement et émissions financées comparées
- [UK SRS S2 Crédits carbone : utilisation prévue, attributs de qualité et contrôles contre l’écoblanchiment](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-targets-transition-plans-and-credits/uk-srs-s2-carbon-credits-planned-use-quality-attributes-and-greenwashi/): Déterminer si l’objectif net présente de manière transparente les réductions brutes, les émissions résiduelles, le recours prévu aux crédits et les éléments probants étayant la qualité des crédits et les allégations.
- [UK SRS S2 Entité déclarante et périmètre des GES : groupes, coentreprises, contrats de location et chaînes de valeur](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-reporting-entity-and-ghg-boundary-groups-jvs-leases-and-valu/): La manière dont chaque entité juridique, installation, entité faisant l’objet d’un investissement, contrat de location et catégorie de la chaîne de valeur est traité dans l’entité déclarante et dans le Scope 1, le Scope 2 ou le Scope 3.
- [UK SRS S2 est-il obligatoire ? Utilisation volontaire, propositions de la FCA et calendrier 2027](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/is-uk-srs-s2-mandatory-voluntary-use-fca-proposals-and-the-2027-timeli/): UK SRS S2 est-il obligatoire ? Utilisation volontaire, propositions de la FCA et calendrier 2027
- [UK SRS S2 et la future publication au titre du Companies Act pour les entreprises économiquement significatives](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/uk-srs-s2-and-the-companies-act-future-reporting-for-economically-sign/): Que faut-il construire maintenant et que faut-il maintenir comme hypothèse juridique ou politique ouverte ?
- [UK SRS S2 et les amendements de décembre 2025 à IFRS S2 : que comprennent-ils déjà ?](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/uk-srs-s2-and-the-december-2025-ifrs-s2-amendments-what-is-already-inc/): Quels changements de décembre 2025 font déjà partie de UK SRS S2 et quels dossiers de mise en œuvre doivent être modifiés.
- [UK SRS S2 et NFSIS : quand éviter les doublons](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/uk-srs-s2-and-nfsis-climate-disclosures-when-duplication-can-be-avoide/): UK SRS S2 et NFSIS : quand éviter les doublons
- [UK SRS S2 et politique de plan de transition : informations de la norme ou obligation de plan](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-targets-transition-plans-and-credits/uk-srs-s2-and-transition-plan-policy-standard-disclosures-vs-a-mandato/): Quelles affirmations relèvent des exigences de UK SRS S2, lesquelles constituent des orientations et lesquelles dépendent de politiques futures.
- [UK SRS S2 et SECR : pourquoi les déclarations d’émissions peuvent encore être dupliquées](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-and-secr-why-emissions-reporting-may-still-be-duplicated/): UK SRS S2 et SECR : pourquoi les déclarations d’émissions peuvent encore être dupliquées
- [UK SRS S2 expliqué : exigences de publication d’informations climatiques et comment commencer](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/uk-srs-s2-explained-climate-disclosure-requirements-and-how-to-start/): UK SRS S2 expliqué : exigences de publication d’informations climatiques et comment commencer
- [UK SRS S2 Gestion des risques climatiques : identification, hiérarchisation et intégration à l’ERM](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/uk-srs-s2-climate-risk-management-identification-prioritisation-and-er/): La question est de savoir si le processus climatique est suffisamment spécifique, reproductible et intégré pour étayer l’information à fournir au paragraphe 25 ainsi que les informations connexes sur la stratégie, les indicateurs et les effets financiers.
- [UK SRS S2 Mesures sectorielles : orientations SASB facultatives, mais jugement sectoriel obligatoire](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-industry-based-metrics-optional-sasb-guidance-but-mandatory/): Quelles mesures sectorielles sont pertinentes pour les questions climatiques importantes de l’entité, et quelle source ou mesure élaborée par l’entité répond le mieux au besoin d’information.
- [UK SRS S2 pour les assureurs : souscription, investissements et résilience climatique](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-financed-emissions/uk-srs-s2-for-insurers-underwriting-investments-and-climate-resilience/): Comment relier deux portefeuilles dans l’évaluation de la résilience tout en maintenant distinctes les émissions financées, les émissions associées à l’assurance et les autres indicateurs.
- [UK SRS S2 pour les banques : émissions financées, risque de crédit et indicateurs climatiques](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-financed-emissions/uk-srs-s2-for-banks-financed-emissions-credit-risk-and-climate-metrics/): Comment transformer la population contrôlée des expositions brutes en informations à fournir sur les émissions, les risques, les scénarios et les objectifs, qui soient interconnectées et vérifiables.
- [UK SRS S2 pour les directeurs financiers : relier les risques climatiques, les GES et le rapport annuel](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-cycle-controls-and-assurance/uk-srs-s2-for-cfos-connecting-climate-risk-ghg-and-the-annual-report/): Quelles informations climatiques doivent entrer dans les systèmes financiers, quels responsables spécialisés restent chargés de leurs domaines, et quels rapprochements et approbations sont requis avant la publication du rapport annuel.
- [UK SRS S2 pour les gestionnaires d'actifs : périmètres de portefeuille, émissions financées et données clients](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-financed-emissions/uk-srs-s2-for-asset-managers-portfolio-boundaries-financed-emissions-a/): Comment définir l'encours total sous gestion et la couverture des émissions financées tout en maîtrisant les produits, mandats, périodes de données, estimations et déclarations aux clients.
- [UK SRS S2 Préparation à l’assurance Scénarios GES Effets financiers et contrôles](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-cycle-controls-and-assurance/uk-srs-s2-assurance-readiness-ghg-scenarios-financial-effects-and-cont/): Quel est l’objet de l’assurance, au regard de quels critères, sur quel périmètre et à quel niveau.
- [UK SRS S2 Résilience climatique : comment évaluer et présenter la capacité d’adaptation](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/uk-srs-s2-climate-resilience-how-to-assess-and-disclose-capacity-to-ad/): Déterminer si l’entité dispose d’une évaluation étayée et équilibrée de sa capacité d’adaptation selon les horizons temporels, et si l’information reflète fidèlement les contraintes et l’incertitude.
- [UK SRS S2 Émissions financées et paragraphe B59A : ce que les institutions financières doivent expliquer](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-financed-emissions/uk-srs-s2-financed-emissions-and-paragraph-b59a-what-financial-institu/): Déterminer s'il s'agit d'un décalage normal des données nécessitant une estimation, d'un cas d'impossibilité pratique d'établir les données pour la même période au titre de B59A, ou du recours à la disposition distincte relative au Scope 3 prévue au paragraphe C4.
- [UKSRS S2 Mesures et objectifs climatiques : mesures intersectorielles, GES, exposition aux risques, opportunités, déploiement de capitaux, prix du carbone, rémunération, mesures sectorielles et objectifs.](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-climate-metrics-and-targets-cross-industry-industry-based-an/): Quelles mesures climatiques doivent être publiées, comment elles sont mesurées et contrôlées, et comment les objectifs et les données comparatives restent transparents lorsque les méthodes, les périmètres ou la qualité des données évoluent.
- [UKSRS S2 Objectifs climatiques : périmètre, référence, jalons, objectifs bruts/nets de GES, validation, révisions, objectifs manqués et crédits carbone.](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-targets-transition-plans-and-credits/uk-srs-s2-climate-targets-base-years-boundaries-milestones-and-perform/): Déterminer si chaque objectif important dispose d’une définition complète et contrôlée, et si la performance peut être mesurée de manière cohérente et expliquée équitablement.
- [Émissions des Scopes 1, 2 et 3 d’UK SRS S2 : guide complet de mesure](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-scope-1-scope-2-and-scope-3-emissions-complete-measurement-g/): Comment définir le périmètre, mesurer les émissions brutes et conserver des preuves suffisantes pour chaque Scope ?
- [Évaluation de la matérialité climatique selon UK SRS S2 : quelles informations pourraient affecter les perspectives ?](https://reporting.academy/fr/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/uk-srs-s2-climate-materiality-assessment-what-information-could-affect/): Quels enjeux climatiques et quelles informations les concernant pourraient influencer les décisions d’allocation des ressources des utilisateurs principaux.
- [Analisi degli scenari climatici e resilienza secondo gli ESRS: un approccio proporzionato per il primo anno](https://reporting.academy/it/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-climate-scenario-analysis-and-resilience-a-proportionate-first-ye/): Comprendere cosa richiede il revised E1 e quando viene utilizzata l’analisi degli scenari.
- [Checklist di conformità ESRS e matrice gratuita delle informative: cosa completare prima della pubblicazione](https://reporting.academy/it/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-compliance-checklist-and-free-disclosure-matrix-what-to-complete/): Checklist di conformità ESRS e matrice gratuita delle informative: cosa completare prima della pubblicazione
- [Chi deve rendicontare ai sensi della CSRD dopo Omnibus I? La guida all'ambito 2026](https://reporting.academy/it/knowledge-hub/disclosure-guides/esrs/esrs-standards-and-scope/who-must-report-under-csrd-after-omnibus-i-the-2026-scope-guide/): Determinare se si applica la rendicontazione individuale, consolidata, degli emittenti o dei paesi terzi per uno specifico esercizio finanziario e una specifica giurisdizione.
- [Coinvolgimento dei portatori di interessi negli ESRS: portatori di interessi interessati, dovuta diligenza, rappresentanti, proxy, meccanismi di reclamo, evidenze sulla rilevanza e governance](https://reporting.academy/it/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/stakeholder-engagement-in-esrs-affected-stakeholders-due-diligence-rep/): Come progettare un coinvolgimento proporzionato e dimostrarne l’influenza sulle decisioni.
- [Come identificare impatti, rischi e opportunità ai sensi degli ESRS: contesto dell’impresa, catene del valore, dipendenze, orizzonti temporali, soglie e registro IRO](https://reporting.academy/it/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/how-to-identify-impacts-risks-and-opportunities-under-esrs-business-co/): Come passare dal contesto dell’impresa a IRO e temi rilevanti specifici e basati su evidenze.
- [Come preparare una dichiarazione di sostenibilità ESRS: guida completa passo per passo](https://reporting.academy/it/knowledge-hub/disclosure-guides/esrs/esrs-reporting-cycle-and-controls/how-to-prepare-an-esrs-sustainability-statement-complete-step-by-step/): Come organizzare il programma affinché materialità, dati, narrativa, controlli e pubblicazione costituiscano un unico processo tracciabile.
- [Come strutturare una dichiarazione sulla sostenibilità ESRS: sezioni, riferimenti incrociati e informazioni connesse](https://reporting.academy/it/knowledge-hub/disclosure-guides/esrs/esrs-reporting-cycle-and-controls/how-to-structure-an-esrs-sustainability-statement-sections-cross-refer/): Distinguere la dichiarazione dedicata, le sue quattro parti e le quattro aree di rendicontazione.
- [Confini della rendicontazione ESRS: consolidamento finanziario, attività proprie e catena del valore](https://reporting.academy/it/knowledge-hub/disclosure-guides/esrs/esrs-standards-and-scope/esrs-reporting-boundaries-financial-consolidation-own-operations-and-t/): Come dovrebbe essere classificata ciascuna entità, attività, attività patrimoniale o relazione ai fini della valutazione della rilevanza, delle informazioni narrative e delle singole metriche?
- [CSRD vs ESRS: qual è la differenza?](https://reporting.academy/it/knowledge-hub/disclosure-guides/esrs/esrs-standards-and-scope/csrd-vs-esrs-what-is-the-difference/): Separare l’analisi dell’ambito di applicazione giuridico e del recepimento dall’analisi dell’attuazione degli standard di rendicontazione.
- [Effetti finanziari attuali e attesi ai sensi degli ESRS: una guida pratica per i team finanziari](https://reporting.academy/it/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/current-and-anticipated-financial-effects-under-esrs-a-practical-guide/): Effetti finanziari attuali e attesi ai sensi degli ESRS: una guida pratica per i team finanziari
- [Emissioni ESRS Scope 1, Scope 2 e Scope 3: confini, metodi e controlli dei dati](https://reporting.academy/it/knowledge-hub/disclosure-guides/esrs/esrs-reporting-cycle-and-controls/esrs-scope-1-scope-2-and-scope-3-emissions-boundaries-methods-and-data/): Emissioni ESRS Scope 1, Scope 2 e Scope 3: confini, metodi e controlli dei dati
- [Errori comuni nella rendicontazione ESRS: 25 problemi che compromettono la conformità e l’attestazione](https://reporting.academy/it/knowledge-hub/disclosure-guides/esrs/esrs-reporting-cycle-and-controls/common-esrs-reporting-mistakes-25-problems-that-undermine-compliance-a/): Errori comuni nella rendicontazione ESRS: 25 problemi che compromettono la conformità e l’attestazione
- [ESRS 2023 vs ESRS rivisti 2026: quale versione dovrebbe utilizzare la vostra impresa?](https://reporting.academy/it/knowledge-hub/disclosure-guides/esrs/esrs-revised-standards-2026-transition/esrs-2023-vs-revised-esrs-2026-which-version-should-your-company-use/): Selezionare un percorso relativo a una versione giuridicamente valida e documentarne le conseguenze in termini di dati, comparativi, controlli e informativa.
- [ESRS e CSDDD: confronto tra responsabilità in materia di rendicontazione, dovuta diligenza e catena del valore](https://reporting.academy/it/knowledge-hub/disclosure-guides/esrs/esrs-alongside-other-frameworks/esrs-and-csddd-reporting-due-diligence-and-value-chain-responsibilitie/): Quali elementi probativi e processi possono essere condivisi e quali conclusioni, approvazioni e dichiarazioni pubbliche devono restare specifici del singolo strumento?
- [ESRS e Tassonomia UE: come collegare ammissibilità, allineamento e informative sulla sostenibilità](https://reporting.academy/it/knowledge-hub/disclosure-guides/esrs/esrs-alongside-other-frameworks/esrs-and-the-eu-taxonomy-how-to-connect-eligibility-alignment-and-sust/): Come condividere i dati sulle attività e quelli finanziari mantenendo separati i test di ammissibilità/allineamento della Tassonomia e i requisiti di materialità/informativa degli ESRS.
- [ESRS E1 Cambiamenti climatici: guida completa all'implementazione](https://reporting.academy/it/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-e1-climate-change-complete-implementation-guide/): ESRS E1 Cambiamenti climatici: guida completa all'implementazione
- [ESRS E2 Inquinamento: aria, acqua, suolo, microplastiche e sostanze che destano preoccupazione](https://reporting.academy/it/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-e2-pollution-air-water-soil-microplastics-and-substances-of-conce/): ESRS E2 Inquinamento: aria, acqua, suolo, microplastiche e sostanze che destano preoccupazione
- [ESRS E3 Acqua: rendicontazione di prelievi, consumi, scarichi e stress idrico](https://reporting.academy/it/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-e3-water-withdrawal-consumption-discharge-and-water-stress-report/): ESRS E3 Acqua: rendicontazione di prelievi, consumi, scarichi e stress idrico
- [ESRS E4 Biodiversità ed ecosistemi: siti, catene del valore, metriche e piani di transizione](https://reporting.academy/it/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-e4-biodiversity-and-ecosystems-sites-value-chains-metrics-and-tra/): ESRS E4 Biodiversità ed ecosistemi: siti, catene del valore, metriche e piani di transizione
- [ESRS E5 Uso delle risorse ed economia circolare: flussi di materiali, rifiuti e metriche di circolarità](https://reporting.academy/it/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-e5-resource-use-and-circular-economy-material-flows-waste-and-cir/): Come costruire un modello tracciabile dei flussi di materiali e selezionare metriche e obiettivi E5 pronti per essere supportati da evidenze.
- [ESRS G1 Condotta aziendale: etica, corruzione, segnalazioni, fornitori e pratiche di pagamento](https://reporting.academy/it/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-g1-business-conduct-ethics-corruption-whistleblowing-suppliers-an/): Quali sottotemi di G1 sono rilevanti, quali informative e informazioni specifiche dell'entità sono necessarie e quali elementi probativi supportano ciascuna affermazione.
- [ESRS per i gruppi non UE ed ESRS-40a: ambito di applicazione, esenzioni e requisiti emergenti](https://reporting.academy/it/knowledge-hub/disclosure-guides/esrs/esrs-standards-and-scope/esrs-for-non-eu-groups-and-esrs-40a-scope-exemptions-and-emerging-requ/): ESRS per i gruppi non UE ed ESRS-40a: ambito di applicazione, esenzioni e requisiti emergenti
- [ESRS rivisti 2026: cosa è cambiato e come prepararsi alla rendicontazione 2027](https://reporting.academy/it/knowledge-hub/disclosure-guides/esrs/esrs-revised-standards-2026-transition/revised-esrs-2026-what-changed-and-how-to-prepare-for-2027-reporting/): Individuare le modifiche che incidono sulla metodologia, sui dati, sui controlli, sui comparativi e sul percorso di transizione FY2026 prescelto.
- [ESRS S1 Forza lavoro propria: guida completa a politiche, metriche e caratteristiche dei lavoratori](https://reporting.academy/it/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-s1-own-workforce-complete-guide-to-policies-metrics-and-worker-ch/): Come determinare la popolazione S1 e controllare le metriche e le informative applicabili sulla forza lavoro.
- [ESRS S2 Lavoratori nella catena del valore: dovuta diligenza, dati ed evidenze dei fornitori](https://reporting.academy/it/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-s2-workers-in-the-value-chain-due-diligence-data-and-supplier-evi/): Quali gruppi di lavoratori e rapporti sono rilevanti, quali evidenze sono proporzionate e come vengono dimostrate l’azione, il rimedio e i risultati.
- [ESRS S3 Comunità interessate: come identificare gli impatti e rendicontare il coinvolgimento](https://reporting.academy/it/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-s3-affected-communities-how-to-identify-impacts-and-report-engage/): Quali comunità e quali diritti sono connessi agli impatti rilevanti e come sono gestiti il coinvolgimento, i reclami, i rimedi e le evidenze.
- [ESRS S4 Consumatori e utenti finali: impatti dei prodotti, sicurezza, privacy e accesso](https://reporting.academy/it/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-s4-consumers-and-end-users-product-impacts-safety-privacy-and-acc/): Quali percorsi di impatto su prodotto/utente sono rilevanti e come sono controllati i reclami, gli incidenti, la privacy, l'accesso e gli elementi probativi relativi ai prodotti.
- [ESRS spiegati: cosa richiedono i principi, chi deve applicarli e come iniziare](https://reporting.academy/it/knowledge-hub/disclosure-guides/esrs/esrs-standards-and-scope/esrs-explained-what-the-standards-require-who-must-apply-them-and-how/): Determinare il presupposto giuridico, l’edizione applicabile degli ESRS, il perimetro di rendicontazione, le questioni rilevanti e la prima sequenza di attuazione.
- [ESRS vs GRI: doppia rilevanza, rendicontazione degli impatti e interoperabilità pratica](https://reporting.academy/it/knowledge-hub/disclosure-guides/esrs/esrs-alongside-other-frameworks/esrs-vs-gri-double-materiality-impact-reporting-and-practical-interope/): Quali evidenze possono essere riutilizzate, quali verifiche e risultati restano specifici di ciascun framework e quale architettura per una rendicontazione combinata è difendibile.
- [ESRS vs IFRS S1 e IFRS S2: principali differenze in termini di rilevanza, ambito e rendicontazione](https://reporting.academy/it/knowledge-hub/disclosure-guides/esrs/esrs-alongside-other-frameworks/esrs-vs-ifrs-s1-and-ifrs-s2-key-differences-in-materiality-scope-and-r/): Come condividere processi e dati preservando conclusioni distinte in materia di rilevanza, perimetro, presentazione, conformità e assurance.
- [Governance dei dati e controlli interni ESRS: dai responsabili dei datapoint alle evidenze per l’assurance](https://reporting.academy/it/knowledge-hub/disclosure-guides/esrs/esrs-reporting-cycle-and-controls/esrs-data-governance-and-internal-controls-from-datapoint-owners-to-as/): Quali governance, definizioni, controlli ed evidenze rendono ogni informativa tracciabile, riproducibile e verificabile?
- [Informazioni generali ESRS 2: basi per la preparazione, governance, strategia, modello aziendale, portatori di interessi, IRO rilevanti, indice dei contenuti e GDR](https://reporting.academy/it/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-2-general-disclosures-basis-of-preparation-governance-strategy-bu/): Come progettare una narrazione trasversale connessa e un sistema di evidenze.
- [Informazioni specifiche dell’impresa ESRS: quando gli Standard non coprono un IRO rilevante](https://reporting.academy/it/knowledge-hub/disclosure-guides/esrs/esrs-information-materiality/esrs-entity-specific-disclosures-when-the-standards-do-not-cover-a-mat/): Quali informazioni aggiuntive di carattere narrativo, metriche o informazioni sugli obiettivi sono necessarie per una rappresentazione corretta?
- [Marcatura digitale ESRS e XBRL: cosa devono predisporre ora i preparatori](https://reporting.academy/it/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-digital-tagging-and-xbrl-what-preparers-need-to-build-now/): Marcatura digitale ESRS e XBRL: cosa devono predisporre ora i preparatori
- [Matrice dell’informativa ESRS e indice dei contenuti: requisiti, AR, datapoint, responsabili, evidenze, controlli, stato dell’assurance e ubicazioni nel rapporto](https://reporting.academy/it/knowledge-hub/disclosure-guides/esrs/esrs-reporting-cycle-and-controls/esrs-disclosure-matrix-and-content-index-requirements-ars-datapoints-o/): Quali campi e quale flusso di lavoro sono necessari dall’IRO alla pagina finale.
- [Modelli pratici di controllo ESRS](https://reporting.academy/it/knowledge-hub/disclosure-guides/esrs/esrs-reporting-cycle-and-controls/esrs-practical-control-templates/): Quali file del pacchetto e guide correlate fanno parte di questo kit di strumenti?
- [Obblighi di informativa ESRS, datapoint e requisiti applicativi: come leggere gli Standard](https://reporting.academy/it/knowledge-hub/disclosure-guides/esrs/esrs-information-materiality/esrs-disclosure-requirements-datapoints-and-application-requirements-h/): Obblighi di informativa ESRS, datapoint e requisiti applicativi: come leggere gli Standard
- [Omissioni e informazioni riservate secondo gli ESRS: pregiudizio commerciale, segreti commerciali e privacy](https://reporting.academy/it/knowledge-hub/disclosure-guides/esrs/esrs-information-materiality/esrs-omissions-and-confidential-information-commercial-prejudice-trade/): Omissioni e informazioni riservate secondo gli ESRS: pregiudizio commerciale, segreti commerciali e privacy
- [Piano di transizione climatica ESRS: requisiti, compatibilità con 1.5°C e lacune comuni](https://reporting.academy/it/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-climate-transition-plan-requirements-1-5c-compatibility-and-commo/): Piano di transizione climatica ESRS: requisiti, compatibilità con 1.5°C e lacune comuni
- [Politiche, azioni, metriche e obiettivi ESRS: GDR-P, GDR-A, GDR-M, GDR-T, risorse, metodi, valori di riferimento, tappe intermedie e informative sull’assenza](https://reporting.academy/it/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-policies-actions-metrics-and-targets-gdr-p-gdr-a-gdr-m-gdr-t-reso/): Come strutturare le informative su politiche, azioni, metriche e obiettivi in relazione all'IRO.
- [Preparazione all’assurance limitata ESRS: evidenze, controlli e rilievi comuni](https://reporting.academy/it/knowledge-hub/disclosure-guides/esrs/esrs-reporting-cycle-and-controls/esrs-limited-assurance-readiness-evidence-controls-and-common-findings/): Definire la preparazione all’assurance limitata senza trattare le attività di preparazione come una conclusione di assurance.
- [Primo ciclo di rendicontazione ESRS: un piano di progetto di 15 mesi per imprese e gruppi](https://reporting.academy/it/knowledge-hub/disclosure-guides/esrs/esrs-reporting-cycle-and-controls/first-esrs-reporting-cycle-a-15-month-project-plan-for-companies-and-g/): Che cosa deve essere deciso in anticipo, quali flussi di lavoro possono procedere in parallelo e quali dipendenze si trovano sul percorso critico?
- [Registri di implementazione ESRS E5 e S1–S4](https://reporting.academy/it/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-e5-and-s1s4-implementation-registers/): Quali file del pacchetto e guide correlate appartengono a questo toolkit?
- [Rilevanza d'impatto vs rilevanza finanziaria: come funziona la doppia rilevanza degli ESRS](https://reporting.academy/it/knowledge-hub/disclosure-guides/esrs/esrs-double-materiality/impact-materiality-vs-financial-materiality-how-esrs-double-materialit/): Se una tematica è rilevante dalla prospettiva d'impatto, dalla prospettiva finanziaria o da entrambe.
- [Rilevanza dell'informazione negli ESRS: perché un tema rilevante non rende obbligatorio ogni datapoint](https://reporting.academy/it/knowledge-hub/disclosure-guides/esrs/esrs-information-materiality/esrs-information-materiality-why-a-material-topic-does-not-make-every/): Quali DR, AR, datapoint e informazioni specifiche dell'entità sono rilevanti per ciascun IRO e sottotema rilevante.
- [Rimozioni di GHG e crediti di carbonio secondo gli ESRS: emissioni lorde, dichiarazioni e regole di informativa](https://reporting.academy/it/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-ghg-removals-and-carbon-credits-gross-emissions-claims-and-disclo/): Rimozioni di GHG e crediti di carbonio secondo gli ESRS: emissioni lorde, dichiarazioni e regole di informativa
- [Spiegazione del limite della catena del valore ESRS: imprese protette, richieste ai fornitori e agevolazioni per la rendicontazione](https://reporting.academy/it/knowledge-hub/disclosure-guides/esrs/esrs-standards-and-scope/esrs-value-chain-cap-explained-protected-undertakings-supplier-request/): Spiegazione del limite della catena del valore ESRS: imprese protette, richieste ai fornitori e agevolazioni per la rendicontazione
- [Stime ESRS e «costi o sforzi indebiti»: quando il ricorso all’esenzione è difendibile](https://reporting.academy/it/knowledge-hub/disclosure-guides/esrs/esrs-information-materiality/esrs-estimates-and-undue-cost-or-effort-when-relief-is-defensible/): Stime ESRS e «costi o sforzi indebiti»: quando il ricorso all’esenzione è difendibile
- [Un unico dataset può supportare la rendicontazione secondo ESRS e IFRS S1/S2?](https://reporting.academy/it/knowledge-hub/disclosure-guides/esrs/esrs-alongside-other-frameworks/can-one-dataset-support-both-esrs-and-ifrs-s1-s2-reporting/): Quali informazioni appartengono al livello comune dei dati principali e delle evidenze e quali adeguamenti e approvazioni devono rimanere specifici per ciascun framework.
- [Valutazione della doppia rilevanza dall’alto verso il basso secondo gli ESRS rivisti: metodologia pratica](https://reporting.academy/it/knowledge-hub/disclosure-guides/esrs/esrs-double-materiality/top-down-double-materiality-assessment-under-revised-esrs-practical-me/): Quali temi possono essere conclusi sulla base delle evidenze relative al modello aziendale e quali richiedono una valutazione mirata a livello di IRO.
- [Valutazione della doppia rilevanza secondo gli ESRS: guida passo per passo per il 2026](https://reporting.academy/it/knowledge-hub/disclosure-guides/esrs/esrs-double-materiality/esrs-double-materiality-assessment-a-step-by-step-guide-for-2026/): Quali IRO e temi correlati sono rilevanti, quali elementi probativi supportano la conclusione e quali informazioni entrano nella dichiarazione.
- [Valutazione delle lacune rispetto agli ESRS: come confrontare il proprio report attuale con i requisiti rivisti](https://reporting.academy/it/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-gap-assessment-how-to-compare-your-current-report-with-revised-re/): Valutazione delle lacune rispetto agli ESRS: come confrontare il proprio report attuale con i requisiti rivisti
- [Autodichiarazione dell’impresa protetta: cosa devono documentare fornitori e richiedenti](https://reporting.academy/it/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-cap-scope-and-protected-status/protected-undertaking-self-declaration-what-suppliers-and-requesters-s/): cosa deve indicare la dichiarazione dell’impresa protetta, quali documenti giustificativi supportano ciascun campo e quando deve essere riemessa o corretta
- [B1 e B2 spiegati: profilo dell’impresa, pratiche, politiche e iniziative future](https://reporting.academy/it/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/b1-and-b2-explained-company-profile-practices-policies-and-future-init/): Cosa rientra nel profilo dell’impresa e quale etichetta di maturità è supportata per ciascun elemento di sostenibilità.
- [C1 Modello di business e catena del valore: come redigere un’informativa completa e utile](https://reporting.academy/it/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-business-model-policies-workforce/c1-business-model-and-value-chain-how-to-write-a-useful-comprehensive/): Quali aspetti del modello di business sono abbastanza significativi da essere descritti e a quale livello di aggregazione?
- [C8 Esposizione settoriale e relativi ricavi: come determinare il perimetro corretto](https://reporting.academy/it/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/c8-sector-exposure-and-related-revenue-how-to-determine-the-correct-bo/): Se l’impresa stessa è attiva in un settore elencato e quali ricavi derivano da tale attività.
- [C9 Rapporto di diversità di genere: calcolo, popolazione e controlli sulla rendicontazione](https://reporting.academy/it/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/c9-gender-diversity-ratio-calculation-population-and-reporting-control/): Quale organo e quali membri in carica costituiscono la popolazione del rapporto e quale convenzione di calcolo viene utilizzata.
- [Caratteristiche della forza lavoro C5: popolazioni di turnover, management e governance](https://reporting.academy/it/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-business-model-policies-workforce/c5-workforce-characteristics-turnover-management-and-governance-popula/): quale popolazione appartiene a ciascun denominatore relativo alla forza lavoro e se è sicuro pubblicare un dato di turnover per una piccola popolazione
- [Checklist di implementazione dello Standard volontario dell'UE: 60 domande per il primo ciclo di rendicontazione](https://reporting.academy/it/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/eu-voluntary-standard-implementation-checklist-60-questions-for-the-fi/): Checklist di implementazione dello Standard volontario dell'UE: 60 domande per il primo ciclo di rendicontazione
- [Chi può utilizzare lo Standard volontario dell’UE per la rendicontazione di sostenibilità?](https://reporting.academy/it/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/who-can-use-the-eu-voluntary-sustainability-reporting-standard/): Se lo Standard costituisce una base appropriata per la rendicontazione, a quale livello di entità o di gruppo e se si applicano le tutele della catena del valore.
- [Come le grandi imprese dovrebbero riprogettare i questionari ESG per i fornitori intorno al limite della catena del valore](https://reporting.academy/it/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-above-cap-requests/how-large-companies-should-redesign-supplier-esg-questionnaires-around/): quali campi relativi ai fornitori superano un test di necessità, a quali fornitori dovrebbe essere rivolta una richiesta e quali domande preesistenti eliminare invece di riformularle
- [Come preparare una relazione secondo lo Standard volontario dell’UE: guida passo per passo](https://reporting.academy/it/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/how-to-prepare-a-report-under-the-eu-voluntary-standard-step-by-step-g/): Quali utenti e richieste dovrà soddisfare la relazione, se l’Opzione A o l’Opzione B sia appropriata e quali evidenze controllate siano necessarie prima della pubblicazione.
- [Come rispondere a una richiesta di dati di sostenibilità eccedente il limite senza danneggiare il rapporto con il cliente](https://reporting.academy/it/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-above-cap-requests/how-to-respond-to-an-above-cap-sustainability-data-request-without-dam/): quale dei cinque percorsi documentati adottare per una richiesta eccedente il limite — chiarire, rifiutare, fornire volontariamente, restringere l'ambito o procedere per fasi — e chi deve approvarlo formalmente
- [Come rispondere ai questionari ESG di clienti e banche utilizzando lo standard volontario dell’UE](https://reporting.academy/it/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-approved-answer-library/how-to-answer-customer-and-bank-esg-questionnaires-using-the-eu-volunt/): quali risposte approvate possono essere riutilizzate esattamente così come sono e quali devono essere ricalcolate per questo richiedente, periodo e scopo
- [Condanne e ammende ai sensi di B11: che cosa deve rendicontare un'impresa?](https://reporting.academy/it/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/convictions-and-fines-under-b11-what-must-an-undertaking-report/): Se un evento costituisce una condanna o un'ammenda rilevante, in quale periodo e perimetro, e come viene aggregato e formulato.
- [Dati mancanti e stime secondo lo Standard volontario dell’UE: cosa è consentito?](https://reporting.academy/it/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-above-cap-requests/missing-data-and-estimates-under-the-eu-voluntary-standard-what-is-all/): Comprendere perché la stima è talvolta accettabile, mentre la non disponibilità non costituisce una ragione generale per l’omissione.
- [Errori comuni nello Standard volontario dell’UE: limite della catena del valore, moduli, dati mancanti e dichiarazioni](https://reporting.academy/it/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-above-cap-requests/common-eu-voluntary-standard-mistakes-value-chain-cap-modules-missing/): Errori comuni nello Standard volontario dell’UE: limite della catena del valore, moduli, dati mancanti e dichiarazioni
- [EUVS KH 28 Informazioni ambientali B](https://reporting.academy/it/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/euvs-kh-28-environmental-b-disclosures/): Quale informativa si applica, in quali località, utilizzando quali registri delle fonti e unità di misura.
- [EUVS KH 29 Informative sulla forza lavoro](https://reporting.academy/it/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/euvs-kh-29-workforce-disclosures/): Chi conta come dipendente, quale denominatore si applica, come vengono gestite le regole nazionali e se la pubblicazione necessita di controlli sulla privacy.
- [Il limite dell’UE per la catena del valore si applica a banche, clienti e piattaforme di approvvigionamento?](https://reporting.academy/it/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-cap-scope-and-protected-status/does-the-eu-value-chain-cap-apply-to-banks-customers-and-procurement-p/): Quali combinazioni di richiedente e finalità rientrano nel limite previsto dalla legge e quali richiedono un’analisi giuridica o commerciale separata.
- [Informative C6 e C7 sui diritti umani: reclami, incidenti confermati e rimedio](https://reporting.academy/it/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/c6-and-c7-human-rights-disclosures-complaints-confirmed-incidents-and/): Che cosa costituisce un meccanismo, che cosa costituisce un elemento ricevuto e che cosa qualifica un incidente come confermato ai fini della rendicontazione.
- [Informative sull'energia e sui GHG secondo lo standard volontario dell'UE: Scope 1, Scope 2 ed evidenze](https://reporting.academy/it/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-climate-targets-and-risk/energy-and-ghg-disclosures-under-the-eu-voluntary-standard-scope-1-sco/): Come costruire il registro energetico, selezionare i fattori, trattare gli attributi dei fornitori e documentare le stime.
- [Le PMI hanno bisogno di un software per la rendicontazione di sostenibilità o basta Excel?](https://reporting.academy/it/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/do-smes-need-sustainability-reporting-software-or-is-excel-enough/): Se operare con fogli di calcolo e un archivio documentale oppure adottare una piattaforma specializzata.
- [Lo Standard volontario dell'UE per la rendicontazione di sostenibilità è obbligatorio?](https://reporting.academy/it/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/is-the-eu-voluntary-sustainability-reporting-standard-mandatory/): Se l'entità ha un obbligo giuridico di rendicontazione, una ragione commerciale per rispondere, un diritto statutario di rifiutare informazioni oltre il limite o la scelta volontaria di utilizzare lo Standard.
- [Modello gratuito dell’UE per la rendicontazione volontaria di sostenibilità: moduli di base e completo](https://reporting.academy/it/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-business-model-policies-workforce/free-eu-voluntary-sustainability-reporting-template-basic-and-comprehe/): Modello gratuito dell’UE per la rendicontazione volontaria di sostenibilità: moduli di base e completo
- [Modello UE di relazione volontaria sulla sostenibilità: struttura, indice delle informative e pacchetto di evidenze](https://reporting.academy/it/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/eu-voluntary-sustainability-report-template-structure-disclosure-index/): Modello UE di relazione volontaria sulla sostenibilità: struttura, indice delle informative e pacchetto di evidenze
- [Modulo completo dello standard volontario dell’UE: guida completa alle informative da C1 a C9](https://reporting.academy/it/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-business-model-policies-workforce/eu-voluntary-standard-comprehensive-module-complete-guide-to-c1-c9-dis/): Modulo completo dello standard volontario dell’UE: guida completa alle informative da C1 a C9
- [Modulo di base dello Standard volontario dell’UE: guida completa alle informative B1-B11](https://reporting.academy/it/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-business-model-policies-workforce/eu-voluntary-standard-basic-module-complete-guide-to-b1-b11-disclosure/): Modulo di base dello Standard volontario dell’UE: guida completa alle informative B1-B11
- [Modulo di base rispetto al Modulo completo](https://reporting.academy/it/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-business-model-policies-workforce/basic-vs-comprehensive-module/): Quale modulo è più adatto alle dimensioni dell’impresa, agli utilizzatori delle informazioni, alla maturità dei dati, alle esigenze climatiche e ai piani di ampliamento.
- [Non applicabile vs non disponibile vs omesso: come classificare i datapoint volontari dello Standard](https://reporting.academy/it/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-above-cap-requests/not-applicable-vs-unavailable-vs-omitted-how-to-classify-voluntary-sta/): Utilizzare quattro classificazioni distinte invece di considerare ogni campo vuoto come non applicabile.
- [Norma volontaria dell’UE rispetto a IFRS S1 e IFRS S2: confronto tra rendicontazione delle PMI e informazioni per gli investitori](https://reporting.academy/it/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-framework-interoperability/eu-voluntary-standard-vs-ifrs-s1-and-ifrs-s2-sme-reporting-and-investo/): se una PMI che si rivolge a finanziatori o investitori debba rendicontare secondo la norma volontaria, secondo IFRS S1 e S2 o secondo entrambe
- [Obiettivi climatici C3 e Scope 3: quando la quantificazione è appropriata](https://reporting.academy/it/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-climate-targets-and-risk/c3-climate-targets-and-scope-3-when-quantification-is-appropriate/): quali categorie di Scope 3 sono pronte per essere quantificate e pubblicate e se l’ambizione climatica costituisce un obiettivo stabilito
- [Opzione A vs Opzione B secondo lo Standard volontario dell’UE: requisiti e dichiarazioni di conformità](https://reporting.academy/it/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-above-cap-requests/option-a-vs-option-b-under-the-eu-voluntary-standard-requirements-and/): Opzione A vs Opzione B secondo lo Standard volontario dell’UE: requisiti e dichiarazioni di conformità
- [Politiche e prassi C2: come evitare di sovrastimare la maturità in materia di sostenibilità](https://reporting.academy/it/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-business-model-policies-workforce/c2-policies-and-practices-how-to-avoid-overstating-sustainability-matu/): Quale categoria di evidenze sostiene ciascuna affermazione e quale formulazione dello stato è corretta alla data di rendicontazione?
- [Primo ciclo di rendicontazione volontaria dell’UE: una roadmap di 90 giorni e 12 mesi](https://reporting.academy/it/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/first-eu-voluntary-reporting-cycle-a-90-day-and-12-month-roadmap/): Primo ciclo di rendicontazione volontaria dell’UE: una roadmap di 90 giorni e 12 mesi
- [Registro delle evidenze per lo Standard volontario dell'UE: cosa conservare a supporto di ogni punto dati](https://reporting.academy/it/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/evidence-register-for-the-eu-voluntary-standard-what-to-keep-behind-ev/): Definire la scheda minima delle evidenze a supporto di ogni metrica e dichiarazione narrativa.
- [Rendicontazione volontaria della sostenibilità senza un team ESG: un modello pratico per le PMI](https://reporting.academy/it/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/voluntary-sustainability-reporting-without-an-esg-team-a-practical-mod/): chi è responsabile di ciascuna informativa quando non esiste un team ESG e quali controlli costituiscono l’insieme minimo prima che un dato possa essere pubblicato
- [Report o dataset prima? Come le PMI dovrebbero implementare la rendicontazione volontaria di sostenibilità](https://reporting.academy/it/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/report-or-dataset-first-how-smes-should-implement-voluntary-sustainabi/): Decidere perché un dataset controllato normalmente viene prima della progettazione grafica del report.
- [Rischi climatici C4: rischio fisico e di transizione senza un modello di scenario sovradimensionato](https://reporting.academy/it/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-climate-targets-and-risk/c4-climate-risks-physical-and-transition-risk-without-an-overbuilt-sce/): fino a che punto sviluppare gli scenari in una prima informativa sui rischi climatici e quali elementi deve indicare una dichiarazione di rischio per restare tracciabile
- [Spiegazione del limite UE della catena del valore: cosa le grandi imprese possono chiedere ai fornitori più piccoli di rendicontare](https://reporting.academy/it/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-cap-scope-and-protected-status/eu-value-chain-cap-explained-what-large-companies-may-ask-smaller-supp/): Se ciascuna voce della richiesta rientra nel massimale dell'Allegato II, lo supera o è al di fuori del limite perché la finalità o le parti sono diverse.
- [Standard volontario dell'UE 2026 vs VSME](https://reporting.academy/it/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/eu-voluntary-standard-2026-vs-vsme/): Quale fonte è vigente, che cosa è cambiato nell'architettura e nei datapoint e come effettuare la transizione senza perdere evidenze né sopravvalutare lo status giuridico.
- [Standard volontario dell'UE C6–C9 e controlli per il confronto tra framework](https://reporting.academy/it/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/eu-voluntary-standard-c6c9-and-framework-comparison-controls/): Quali file del pacchetto e guide correlate fanno parte di questo toolkit?
- [Standard volontario dell’UE per la rendicontazione di sostenibilità 2026: spiegazione](https://reporting.academy/it/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/eu-voluntary-sustainability-reporting-standard-2026-explained/): Se utilizzare lo Standard, quale modulo selezionare, quale perimetro e canale di rendicontazione adottare e come rispondere alle richieste di informazioni relative alla catena del valore.
- [Standard volontario dell’UE per le richieste di banche e finanziatori: quali informazioni sono più utili ai fini delle decisioni?](https://reporting.academy/it/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-approved-answer-library/eu-voluntary-standard-for-bank-and-lender-requests-what-information-is/): cosa includere nel fascicolo per un finanziatore e cosa lasciarne fuori perché non incide su una decisione di credito
- [Standard volontario dell’UE vs ESRS: differenze chiave per le imprese al di fuori dell’ambito di applicazione della CSRD](https://reporting.academy/it/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-framework-interoperability/eu-voluntary-standard-vs-esrs-key-differences-for-companies-outside-cs/): Quale framework supporta l’obiettivo di informativa attuale e quale ulteriore lavoro è necessario per la migrazione agli ESRS.
- [Standard volontario dell’UE vs GRI: quale framework è adatto a una PMI?](https://reporting.academy/it/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-framework-interoperability/eu-voluntary-standard-vs-gri-which-framework-fits-an-sme/): Se l’esigenza immediata sia un insieme di dati proporzionato per una controparte, un report pubblico d’impatto, la preparazione futura agli ESRS oppure una combinazione controllata.
- [Un fornitore può rifiutare una richiesta di dati ESG ai sensi del limite della catena del valore dell’UE?](https://reporting.academy/it/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-above-cap-requests/can-a-supplier-refuse-an-esg-data-request-under-the-eu-value-chain-cap/): Se il fornitore ha il diritto previsto dalla legge di rifiutare, un altro obbligo di rispondere o una scelta commerciale di negoziare.
- [Un rapporto volontario di sostenibilità dell’UE necessita di assurance esterna?](https://reporting.academy/it/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/does-an-eu-voluntary-sustainability-report-need-external-assurance/): Comprendere perché l’assurance esterna non è un requisito generale dello Standard.
- [Un unico dataset di sostenibilità può supportare lo standard volontario dell’UE, ESRS, GRI e le richieste delle banche?](https://reporting.academy/it/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-framework-interoperability/can-one-sustainability-dataset-support-the-eu-voluntary-standard-esrs/): quali calcoli possono essere riutilizzati tra lo standard volontario, ESRS, GRI e le richieste delle banche, e quali valutazioni devono rimanere separate per ciascuno di essi
- [Una relazione volontaria sulla sostenibilità dell’UE deve essere pubblica?](https://reporting.academy/it/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/must-an-eu-voluntary-sustainability-report-be-public/): se pubblicare o meno la relazione, quale canale di distribuzione riceve ciascun lettore e cosa può rimanere riservato senza tacere al riguardo
- [Utilizzare lo Standard volontario dell’UE nelle gare, nell’onboarding dei fornitori e nella due diligence dei clienti](https://reporting.academy/it/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-approved-answer-library/using-the-eu-voluntary-standard-in-tenders-supplier-onboarding-and-cus/): cosa includere in un pacchetto per gare o onboarding oltre al report stesso, quali certificazioni è possibile citare e quale versione inviare a ciascun destinatario
- [Verifica dell’impresa protetta: il limite della catena del valore dell’UE si applica alla vostra impresa?](https://reporting.academy/it/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-cap-scope-and-protected-status/protected-undertaking-test-does-the-eu-value-chain-cap-apply-to-your-c/): Se il rispondente soddisfa entrambi i criteri relativi ai dipendenti e alla catena del valore e quale fascia di dipendenti dell’Allegato II si applica.
- [È possibile aggiungere informative selezionate del Modulo Completo a un rapporto basato sul Modulo Base?](https://reporting.academy/it/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-above-cap-requests/can-you-add-selected-comprehensive-disclosures-to-a-basic-module-repor/): È possibile aggiungere informative selezionate del Modulo Completo a un rapporto basato sul Modulo Base?
- [Ampiezza, portata e carattere irrimediabile: come valutare la gravità secondo GRI](https://reporting.academy/it/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/scale-scope-and-irremediable-character-how-to-assess-severity-under-gr/): Come distinguere ampiezza, portata e carattere irrimediabile, evitare il doppio conteggio e confrontare impatti diversi senza falsa precisione.
- [Attestazione limitata su indicatori GRI selezionati vs attestazione dell’intero report](https://reporting.academy/it/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/limited-assurance-on-selected-gri-indicators-vs-assurance-of-the-whole/): cosa copre un incarico di attestazione e come formulare la frase di pubblicazione, affinché una conclusione su indicatori selezionati non venga mai interpretata come un’attestazione dell’intero report
- [Checklist di revisione dell’Indice dei contenuti GRI: 25 verifiche prima della pubblicazione](https://reporting.academy/it/knowledge-hub/disclosure-guides/gri/gri-content-index/gri-content-index-review-checklist-25-checks-before-publication/): Checklist di revisione dell’Indice dei contenuti GRI: 25 verifiche prima della pubblicazione
- [Coinvolgimento degli stakeholder nella materialità GRI: metodi, evidenze ed errori comuni](https://reporting.academy/it/knowledge-hub/disclosure-guides/gri/gri-stakeholders-and-due-diligence/many-organisations-already-collect-large-volumes-of-stakeholder-inform/): Quali evidenze degli stakeholder possono essere riutilizzate, quando è necessario un coinvolgimento mirato e come l’input incide sulla valutazione dell’impatto.
- [Come escludere un tema probabilmente materiale da uno Standard di settore GRI](https://reporting.academy/it/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/how-to-exclude-a-likely-material-topic-from-a-gri-sector-standard/): Come escludere un tema probabilmente materiale da uno Standard di settore GRI
- [Come preparare un rapporto GRI](https://reporting.academy/it/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/how-to-prepare-a-gri-report/): Come preparare un rapporto GRI
- [Come preparare un report GRI senza un team ESG dedicato](https://reporting.academy/it/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/how-to-prepare-a-gri-report-without-a-dedicated-esg-team/): Come preparare un report GRI senza un team ESG dedicato
- [Come preparare una relazione GRI per l'assurance esterna](https://reporting.academy/it/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/how-to-prepare-a-gri-report-for-external-assurance/): Come preparare una relazione GRI per l'assurance esterna
- [Come selezionare gli Standard GRI per tema e le informative pertinenti](https://reporting.academy/it/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/how-to-select-gri-topic-standards-and-relevant-disclosures/): Quali informative degli Standard GRI per tema sono pertinenti agli impatti dell'organizzazione per ciascun tema materiale.
- [Con quale frequenza deve essere aggiornata una valutazione della materialità GRI?](https://reporting.academy/it/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/how-often-should-a-gri-materiality-assessment-be-updated/): Con quale frequenza deve essere aggiornata una valutazione della materialità GRI?
- [Controlli interni per la rendicontazione GRI: responsabili dei dati, revisori e flusso di approvazione](https://reporting.academy/it/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/internal-controls-for-gri-reporting-data-owners-reviewers-and-approval/): Controlli interni per la rendicontazione GRI: responsabili dei dati, revisori e flusso di approvazione
- [Cosa fare quando nessuno Standard tematico GRI tratta un tema materiale](https://reporting.academy/it/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/what-to-do-when-no-gri-topic-standard-covers-a-material-topic/): Cosa fare quando nessuno Standard tematico GRI tratta un tema materiale
- [Cosa sono gli Standard GRI?](https://reporting.academy/it/knowledge-hub/disclosure-guides/gri/gri-content-index/what-are-the-gri-standards/): Cosa sono gli Standard GRI?
- [Due diligence GRI e relazioni d’affari: causare, contribuire ed essere direttamente collegati](https://reporting.academy/it/knowledge-hub/disclosure-guides/gri/gri-stakeholders-and-due-diligence/gri-due-diligence-and-business-relationships-cause-contribute-and-dire/): Che cosa ha fatto o non ha fatto l’organizzazione stessa, in che modo ciò ha influito sulla condotta dell’altra entità e quale relazione collega l’impatto all’organizzazione?
- [Formulazione corretta, collocazione e approvazione della dichiarazione d’uso GRI](https://reporting.academy/it/knowledge-hub/disclosure-guides/gri/gri-content-index/gri-statement-of-use-correct-wording-placement-and-approval/): Quale opzione di rendicontazione è sostenibile, quale organizzazione e quale periodo copre la dichiarazione e se l’indicazione esatta è pronta per la pubblicazione.
- [GRI 1 Principi fondamentali 2021 Checklist completa dei requisiti per la rendicontazione in conformità](https://reporting.academy/it/knowledge-hub/disclosure-guides/gri/gri-content-index/gri-1-foundation-2021-complete-requirements-checklist-for-reporting-in/): Se ogni requisito è stato superato e la dichiarazione di conformità può essere pubblicata.
- [GRI 101 Biodiversità, dati su siti e catena di fornitura: come preparare evidenze specifiche per ubicazione](https://reporting.academy/it/knowledge-hub/disclosure-guides/gri/climate-energy-biodiversity/gri-101-biodiversity-site-and-supply-chain-data-how-to-prepare-locatio/): GRI 101 Biodiversità, dati su siti e catena di fornitura: come preparare evidenze specifiche per ubicazione
- [GRI 101 Gerarchia di mitigazione](https://reporting.academy/it/knowledge-hub/disclosure-guides/gri/climate-energy-biodiversity/gri-101-mitigation-hierarchy/): Quale azione appartiene a quale fase della gerarchia, quale impatto residuo rimane e quali evidenze supportano qualsiasi dichiarazione relativa a ripristino o compensazione.
- [GRI 101: Biodiversità 2024 - Guida completa per la rendicontazione 2026](https://reporting.academy/it/knowledge-hub/disclosure-guides/gri/climate-energy-biodiversity/gri-101-biodiversity-2024-complete-guide-for-2026-reporting/): Come sostituire il vecchio approccio basato sugli elenchi di siti con un sistema di rendicontazione specifico per sito, orientato alla catena del valore e fondato sulle evidenze.
- [GRI 102 Piani di transizione e transizione giusta: cosa devono divulgare le aziende](https://reporting.academy/it/knowledge-hub/disclosure-guides/gri/climate-energy-biodiversity/gri-102-transition-plans-and-just-transition-what-companies-need-to-di/): GRI 102 Piani di transizione e transizione giusta: cosa devono divulgare le aziende
- [GRI 102: Climate Change 2025 - Cosa cambia e come prepararsi per il 2027](https://reporting.academy/it/knowledge-hub/disclosure-guides/gri/climate-energy-biodiversity/gri-102-climate-change-2025-what-changes-and-how-to-prepare-for-2027/): Quali informative climatiche legacy cambiano, quali nuovi dati e aspetti di governance sono necessari e come prepararsi alla transizione 2026-2027.
- [GRI 103 Consumo di energia e perimetri di rendicontazione: una guida pratica ai dati](https://reporting.academy/it/knowledge-hub/disclosure-guides/gri/climate-energy-biodiversity/gri-103-energy-consumption-and-reporting-boundaries-a-practical-data-g/): GRI 103 Consumo di energia e perimetri di rendicontazione: una guida pratica ai dati
- [GRI 103 Dichiarazioni sull’energia rinnovabile](https://reporting.academy/it/knowledge-hub/disclosure-guides/gri/climate-energy-biodiversity/gri-103-renewable-energy-claims/): Quale dichiarazione sull’energia rinnovabile è supportata dalle evidenze, come contabilizzare gli strumenti contrattuali e quali informazioni residue devono rimanere visibili.
- [GRI 103: Energy 2025 — cosa cambia rispetto a GRI 302](https://reporting.academy/it/knowledge-hub/disclosure-guides/gri/climate-energy-biodiversity/gri-103-energy-changes-from-gri-302/): Quando effettuare la transizione e cosa cambiare nell'attuale modello dei dati energetici
- [GRI 2-5: spiegazione dell’assurance esterna: politica di assurance, ambito, livello, indipendenza del fornitore, limitazioni e checklist informativa](https://reporting.academy/it/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/gri-2-5-external-assurance-explained-assurance-policy-scope-level-prov/): GRI 2-5: spiegazione dell’assurance esterna: politica di assurance, ambito, livello, indipendenza del fornitore, limitazioni e checklist informativa
- [GRI 2: Informative generali 2021 — Guida completa ed errori comuni nella rendicontazione](https://reporting.academy/it/knowledge-hub/disclosure-guides/gri/gri-content-index/gri-2-general-disclosures-2021-complete-guide-and-common-reporting-err/): GRI 2: Informative generali 2021 — Guida completa ed errori comuni nella rendicontazione
- [GRI 3-3 spiegato: come rendicontare la gestione di ciascun tema materiale](https://reporting.academy/it/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/gri-3-3-explained-how-to-report-the-management-of-each-material-topic/): GRI 3-3 spiegato: come rendicontare la gestione di ciascun tema materiale
- [GRI 3: Temi materiali 2021 — Come funzionano insieme le informative 3-1, 3-2 e 3-3](https://reporting.academy/it/knowledge-hub/disclosure-guides/gri/gri-content-index/gri-3-material-topics-2021-how-disclosures-3-1-3-2-and-3-3-work-togeth/): GRI 3: Temi materiali 2021 — Come funzionano insieme le informative 3-1, 3-2 e 3-3
- [GRI e TNFD: come la rendicontazione degli impatti si collega all’informativa sui rischi legati alla natura](https://reporting.academy/it/knowledge-hub/disclosure-guides/gri/gri-alongside-esrs-and-ifrs-s1-s2/gri-and-tnfd-how-impact-reporting-connects-with-nature-related-risk-di/): GRI e TNFD: come la rendicontazione degli impatti si collega all’informativa sui rischi legati alla natura
- [GRI vs ESRS vs IFRS S1 e S2](https://reporting.academy/it/knowledge-hub/disclosure-guides/gri/gri-alongside-esrs-and-ifrs-s1-s2/gri-vs-esrs-vs-ifrs-s1-and-s2/): GRI vs ESRS vs IFRS S1 e S2
- [Impatti effettivi rispetto a potenziali secondo GRI: definizioni, esempi e logica di valutazione](https://reporting.academy/it/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/actual-vs-potential-impacts-under-gri-definitions-examples-and-assessm/): Se il danno si è già verificato o potrebbe verificarsi, e come gli incidenti, i quasi incidenti, i controlli e le evidenze sull’esposizione incidono sulla valutazione.
- [Impatti positivi e negativi nella rendicontazione GRI: cosa conta e come fornire evidenze](https://reporting.academy/it/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/positive-vs-negative-impacts-in-gri-reporting-what-counts-and-how-to-e/): La dichiarazione riguarda un'attività, un output, un risultato o un effetto sull'economia, sull'ambiente o sulle persone?
- [Impatti sui diritti umani secondo GRI: perché la gravità può prevalere sulla probabilità](https://reporting.academy/it/knowledge-hub/disclosure-guides/gri/gri-stakeholders-and-due-diligence/human-rights-impacts-under-gri-why-severity-can-override-likelihood/): Come impedire che un impatto grave sui diritti umani, con bassa probabilità, scompaia all’interno di un ordinario modello di valutazione ponderato per la probabilità.
- [In conformità ai GRI o con riferimento ai GRI: requisiti, indici dei contenuti, dichiarazioni d’uso, omissioni consentite, notifica al GRI e dichiarazioni relative al reporting](https://reporting.academy/it/knowledge-hub/disclosure-guides/gri/gri-content-index/gri-in-accordance-vs-with-reference-requirements-content-indexes-state/): Quale percorso di reporting supporta la dichiarazione prevista e quale processo minimo è richiesto.
- [Indice dei contenuti GRI: percorsi di rendicontazione, ubicazioni delle informative, temi materiali, Standard di settore, omissioni consentite e modello gratuito](https://reporting.academy/it/knowledge-hub/disclosure-guides/gri/gri-content-index/gri-content-index-reporting-routes-disclosure-locations-material-topic/): Cosa deve comparire nell'indice, come ogni riga dovrebbe rinviare alle evidenze e come dovrebbero essere registrate le omissioni.
- [Informative GRI parziali: come riportare requisiti mancanti senza fuorviare i lettori](https://reporting.academy/it/knowledge-hub/disclosure-guides/gri/gri-content-index/partial-disclosures-missing-requirements/): Come riportare informative GRI parziali, requisiti mancanti, lacune nell’ambito di rendicontazione, informazioni volontarie e omissioni consentite senza fuorviare i lettori.
- [Interoperabilità tra GRI ed ESRS: un unico set di dati può supportare entrambe le relazioni?](https://reporting.academy/it/knowledge-hub/disclosure-guides/gri/gri-alongside-esrs-and-ifrs-s1-s2/gri-and-esrs-interoperability-can-one-dataset-support-both-reports/): Quali dati ed evidenze possono essere riutilizzati direttamente, quali richiedono una trasformazione e quali restano specifici del framework.
- [Inventario degli impatti GRI: come costruire un elenco completo e ampio degli impatti](https://reporting.academy/it/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/gri-impact-inventory-how-to-build-a-complete-long-list-of-impacts/): Inventario degli impatti GRI: come costruire un elenco completo e ampio degli impatti
- [La rendicontazione GRI è obbligatoria? Requisiti per paese e tipologia di impresa](https://reporting.academy/it/knowledge-hub/disclosure-guides/gri/gri-content-index/is-gri-reporting-mandatory-requirements-by-country-and-company-type/): Se l’obbligo è un obbligo GRI diretto, un diverso regime di rendicontazione obbligatoria, un requisito contrattuale o una dichiarazione pubblica volontaria.
- [Metodologia GRI sulla materialità d'impatto: come assegnare punteggi e stabilire le priorità degli impatti significativi](https://reporting.academy/it/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/gri-impact-materiality-methodology-how-to-score-and-prioritise-signifi/): Metodologia GRI sulla materialità d'impatto: come assegnare punteggi e stabilire le priorità degli impatti significativi
- [Motivi GRI dell'omissione: non applicabile, non disponibile e riservato](https://reporting.academy/it/knowledge-hub/disclosure-guides/gri/gri-content-index/reasons-for-omission/): Quale dei quattro motivi consentiti dell'omissione si applica e cosa deve essere pubblicato insieme ad esso
- [Pacchetto di evidenze GRI: documenti fonte, calcoli, metodologie, conferme dei responsabili dei dati, controlli di revisione, approvazioni, accesso e conservazione](https://reporting.academy/it/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/gri-evidence-pack-source-documents-calculations-methodologies-data-own/): Quali evidenze devono essere conservate, come vengono classificate e collegate, chi le esamina e quando possono essere eliminate o archiviate.
- [Primo rapporto GRI in 90 giorni: cosa è realistico e cosa deve aspettare](https://reporting.academy/it/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/first-gri-report-in-90-days-what-is-realistic-and-what-must-wait/): Primo rapporto GRI in 90 giorni: cosa è realistico e cosa deve aspettare
- [Processo di mappatura della rilevanza GRI ed ESRS: riutilizzo e lacune](https://reporting.academy/it/knowledge-hub/disclosure-guides/gri/gri-alongside-esrs-and-ifrs-s1-s2/gri-and-esrs-materiality-mapping-process-reuse-and-gaps/): Processo di mappatura della rilevanza GRI ed ESRS: riutilizzo e lacune
- [Registro delle fonti GRI e richiesta dati](https://reporting.academy/it/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/gri-source-register-and-data-request/): Come strutturare un unico registro che supporti la raccolta dei dati, la redazione, la revisione, la predisposizione dell'Indice dei contenuti, l'assurance e la rendicontazione ricorrente.
- [Rendicontazione GRI per gruppi](https://reporting.academy/it/knowledge-hub/disclosure-guides/gri/gri-stakeholders-and-due-diligence/gri-reporting-for-groups/): Quali entità e impatti sono inclusi, come viene consolidata ciascuna informativa e quando la descrizione a livello di gruppo deve essere integrata da dettagli a livello di entità o sito.
- [Reporting GRI 102 sull’ambito 3: categorie, gerarchia dei dati e stime dei fornitori](https://reporting.academy/it/knowledge-hub/disclosure-guides/gri/climate-energy-biodiversity/gri-102-scope-3-reporting-categories-data-hierarchy-and-supplier-estim/): Reporting GRI 102 sull’ambito 3: categorie, gerarchia dei dati e stime dei fornitori
- [Responsabilità del consiglio di amministrazione per la rendicontazione GRI: temi materiali, supervisione e approvazione finale](https://reporting.academy/it/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/board-responsibilities-for-gri-reporting-material-topics-oversight-and/): ciò che il massimo organo di governo deve approvare direttamente, ciò che può delegare e ciò che comprova successivamente la decisione di pubblicazione
- [Rilevanza d’impatto rispetto alla doppia rilevanza](https://reporting.academy/it/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/impact-materiality-vs-double-materiality/): Rilevanza d’impatto rispetto alla doppia rilevanza
- [Rimandi incrociati nell’Indice dei contenuti GRI: quanto devono essere precisi i numeri di pagina e i link web?](https://reporting.academy/it/knowledge-hub/disclosure-guides/gri/gri-content-index/gri-content-index-cross-references-how-precise-must-page-and-web-links/): Un lettore ragionevole può raggiungere direttamente e senza dover indovinare ogni parte dell’informativa rendicontata?
- [Rischi di greenwashing nei report GRI: dichiarazioni, omissioni e lacune nelle evidenze](https://reporting.academy/it/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/greenwashing-risks-in-gri-reports-claims-omissions-and-evidence-gaps/): quali dichiarazioni contenute in una bozza di report comportano un rischio di greenwashing e quali eliminare, supportare con evidenze o riformulare prima della pubblicazione
- [Si può dire «Conforme ai GRI» o «Allineato ai GRI»? Indicazioni sulle dichiarazioni da usare e da evitare](https://reporting.academy/it/knowledge-hub/disclosure-guides/gri/gri-content-index/can-you-say-gri-compliant-or-aligned-with-gri-claims-to-use-and-avoid/): Che cosa viene esattamente dichiarato: uno stato della rendicontazione, un allineamento limitato a una metodologia, il completamento di un servizio o lo status di partner/certificazione autorizzato?
- [Soglie di materialità GRI: come definire, approvare e difendere la soglia di esclusione](https://reporting.academy/it/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/gri-materiality-thresholds-how-to-set-approve-and-defend-the-cut-off/): Come definire, contestare, approvare e documentare la soglia senza trasformare il giudizio professionale in un punteggio arbitrario.
- [Spiegazione dei principi di rendicontazione GRI: accuratezza, equilibrio, completezza e verificabilità](https://reporting.academy/it/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/gri-reporting-principles-explained-accuracy-balance-completeness-and-v/): Come trasformare gli otto principi di rendicontazione GRI in regole di redazione, aspettative in materia di evidenze e controlli di revisione.
- [Spiegazione del perimetro di rendicontazione GRI: controllate, joint venture e impatti lungo la catena del valore](https://reporting.academy/it/knowledge-hub/disclosure-guides/gri/gri-stakeholders-and-due-diligence/boundary-errors-are-rarely-just-technical-drafting-problems-they-can-r/): Quali entità forniscono informazioni di sostenibilità consolidate e quali attività o rapporti commerciali devono essere valutati in relazione agli impatti.
- [Standard di settore GRI per gruppi diversificati: quando si applica più di uno Standard](https://reporting.academy/it/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/gri-sector-standards-for-diversified-groups-when-more-than-one-standar/): Standard di settore GRI per gruppi diversificati: quando si applica più di uno Standard
- [Standard di settore GRI: applicabilità, requisiti ed errori comuni](https://reporting.academy/it/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/gri-sector-standards-applicability-requirements-and-common-mistakes/): Quale Standard di settore o quali Standard di settore si applicano e come i relativi elenchi di temi e informative influiscono sul processo di determinazione della materialità e sull’Indice dei contenuti.
- [Stime nella rendicontazione GRI](https://reporting.academy/it/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/estimates-in-gri-reporting/): Se utilizzare una stima difendibile, migliorare il metodo prima della pubblicazione o applicare un motivo di omissione consentito.
- [Strumento operativo di GRI su rilevanza, gravità, diritti umani e principi di rendicontazione](https://reporting.academy/it/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/gri-materiality-severity-human-rights-and-reporting-principles-working/): Quali file del pacchetto e guide correlate appartengono a questo strumento operativo?
- [Un unico inventario dei GHG per GRI 102, ESRS E1 e IFRS S2: perimetri, metriche e lacune residue](https://reporting.academy/it/knowledge-hub/disclosure-guides/gri/gri-alongside-esrs-and-ifrs-s1-s2/one-ghg-inventory-for-gri-102-esrs-e1-and-ifrs-s2-boundaries-metrics-a/): quali valori relativi ai GHG possono essere pubblicati invariati nell’ambito di GRI 102, ESRS E1 e IFRS S2 e dove è inevitabile una vista separata del perimetro o dello Scope 2
- [Utilizzare i dati GRI per EcoVadis, S&P CSA, CDP e i questionari dei clienti](https://reporting.academy/it/knowledge-hub/disclosure-guides/gri/gri-alongside-esrs-and-ifrs-s1-s2/using-gri-data-for-ecovadis-s-p-csa-cdp-and-customer-questionnaires/): Utilizzare i dati GRI per EcoVadis, S&P CSA, CDP e i questionari dei clienti
- [Utilizzare l’IA per la rendicontazione GRI: cosa può essere automatizzato e cosa richiede il giudizio umano](https://reporting.academy/it/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/using-ai-for-gri-reporting-what-can-be-automated-and-what-requires-hum/): quali attività di rendicontazione GRI l’IA può redigere o verificare, quali restano di competenza di una persona nominativamente designata e quale traccia di audit deve lasciare un passaggio assistito dall’IA
- [Valutazione della materialità GRI senza dati affidabili: giudizio degli esperti, assunzioni e incertezza](https://reporting.academy/it/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/gri-materiality-assessment-without-reliable-data-expert-judgement-assu/): Valutazione della materialità GRI senza dati affidabili: giudizio degli esperti, assunzioni e incertezza
- [Valutazione della materialità secondo GRI](https://reporting.academy/it/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/gri-materiality-assessment/): Valutazione della materialità secondo GRI
- [Vincoli di riservatezza e divieti legali GRI: quando un’omissione è difendibile](https://reporting.academy/it/knowledge-hub/disclosure-guides/gri/gri-content-index/gri-confidentiality-constraints-and-legal-prohibitions-when-an-omissio/): se un’omissione per riservatezza o divieto legale sussiste a livello di requisito, oppure se l’aggregazione, gli intervalli o un differimento temporale consentono comunque di comunicare l’informazione
- [È necessario comunicare ogni indicatore in uno Standard tematico GRI?](https://reporting.academy/it/knowledge-hub/disclosure-guides/gri/gri-content-index/do-you-need-to-disclose-every-indicator-in-a-gri-topic-standard/): È necessario comunicare ogni indicatore in uno Standard tematico GRI?
- [Agevolazione IFRS S1 con priorità al clima](https://reporting.academy/it/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-climate-first-relief/): Se optare per la priorità al clima, quali requisiti di S1 restano applicabili e come realizzare la transizione nel secondo anno.
- [Briefing del consiglio su UK SRS S2: base della rendicontazione, rischi climatici rilevanti, scenari, resilienza, effetti finanziari, GHG, esenzioni, metriche, controlli e approvazione](https://reporting.academy/it/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/uk-srs-s2-board-briefing-reporting-basis-material-climate-risks-scenar/): Se l’informativa e la dichiarazione proposte sono supportate da una base completa per la rendicontazione, da una valutazione della rilevanza, da evidenze, controlli e approvazioni appropriate.
- [Briefing per il consiglio di amministrazione su IFRS S1 e S2: dieci domande che gli amministratori dovrebbero porsi prima dell’approvazione](https://reporting.academy/it/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-and-s2-board-briefing-ten-questions-directors-should-ask-befor/): Se il pacchetto informativo è sufficientemente completo, collegato, supportato da evidenze e sottoposto a controlli per l’approvazione e per qualsiasi dichiarazione di conformità proposta.
- [Checklist di conformità IFRS S1 e S2 e matrice gratuita delle informative](https://reporting.academy/it/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-and-s2-compliance-checklist-and-free-disclosure-matrix/): Se ogni requisito applicabile è supportato da una conclusione sulla rilevanza, un’evidenza, un controllo, una posizione nella bozza e un’approvazione.
- [Come identificare i rischi e le opportunità legati alla sostenibilità ai sensi di IFRS S1](https://reporting.academy/it/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/how-to-identify-sustainability-related-risks-and-opportunities-under-i/): Come identificare i rischi e le opportunità legati alla sostenibilità ai sensi di IFRS S1
- [Come preparare una relazione IFRS S1 e IFRS S2](https://reporting.academy/it/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/how-to-prepare-an-ifrs-s1-and-ifrs-s2-report/): Come preparare una relazione IFRS S1 e IFRS S2
- [Come utilizzare gli Standard SASB nell’applicazione di IFRS S1](https://reporting.academy/it/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/how-to-use-sasb-standards-when-applying-ifrs-s1/): Come utilizzare gli Standard SASB nell’applicazione di IFRS S1
- [Controlli interni sulle informative di sostenibilità IFRS: un quadro pratico](https://reporting.academy/it/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/internal-controls-over-ifrs-sustainability-disclosures-a-practical-fra/): Spiegare cosa richiede IFRS e cosa non prescrive in materia di controlli.
- [Dati comparativi, riesposizioni ed errori](https://reporting.academy/it/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/comparatives-restatements-and-errors/): Se un importo relativo a un periodo precedente debba essere presentato, rivisto o riesposto, e quali spiegazioni e correzioni della pubblicazione siano necessarie.
- [Dichiarazione di conformità a IFRS S1, ubicazione del report e tempistiche di pubblicazione spiegate](https://reporting.academy/it/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s1-compliance-statement-report-location-and-publication-timing-ex/): Dichiarazione di conformità a IFRS S1, ubicazione del report e tempistiche di pubblicazione spiegate
- [Effetti finanziari attuali e previsti ai sensi di IFRS S1 e S2: una guida pratica](https://reporting.academy/it/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/current-and-anticipated-financial-effects-under-ifrs-s1-and-s2-a-pract/): Effetti finanziari attuali e previsti ai sensi di IFRS S1 e S2: una guida pratica
- [Emissioni Scope 1, Scope 2 e Scope 3 secondo IFRS S2: guida completa alla misurazione](https://reporting.academy/it/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-ghg-emissions-measurement/ifrs-s2-scope-1-scope-2-and-scope-3-emissions-complete-measurement-gui/): Quali emissioni rientrano in ciascun ambito, quali entità e attività della catena del valore sono incluse, come vengono misurate e quali limitazioni devono essere spiegate?
- [GHG Protocol e IFRS S2: entità che redige la rendicontazione, perimetri organizzativi, quota di capitale, controllo, metodi giurisdizionali, valori GWP e disaggregazione di Scope 1 e Scope 2](https://reporting.academy/it/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ghg-protocol-and-ifrs-s2-reporting-entity-organisational-boundaries-eq/): Quali attività e partecipate sono incluse, come sono consolidate le emissioni, dove si applicano i metodi locali e come sono presentati i dati risultanti.
- [I quattro pilastri di IFRS S1 e IFRS S2: governance, strategia, gestione del rischio, metriche e obiettivi](https://reporting.academy/it/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/the-four-pillars-of-ifrs-s1-and-ifrs-s2-governance-strategy-risk-manag/): I quattro pilastri di IFRS S1 e IFRS S2: governance, strategia, gestione del rischio, metriche e obiettivi
- [IFRS KH 04 Informativa sulla strategia](https://reporting.academy/it/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-kh-04-strategy-disclosures/): IFRS KH 04 Informativa sulla strategia
- [IFRS S1 e IFRS S2 sono obbligatori?](https://reporting.academy/it/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/are-ifrs-s1-and-ifrs-s2-mandatory/): Quale obbligo vincolante di reporting si applica all'entità, a partire da quale periodo e quale dichiarazione di reporting è supportabile?
- [IFRS S1 e IFRS S2 spiegati](https://reporting.academy/it/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s1-and-ifrs-s2-explained/): Quali informazioni rientrano nell'informativa finanziaria relativa alla sostenibilità incentrata sugli investitori e cosa è richiesto per una dichiarazione di conformità all'ISSB.
- [IFRS S1 e S2 per i CFO: budget, previsioni, bilanci, allocazione del capitale, finanziamento, effetti finanziari, tracciabilità dei dati e approvazione finale](https://reporting.academy/it/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s1-and-s2-for-cfos-budgets-forecasts-financial-statements-capital/): Come la funzione finanziaria dovrebbe collegare le informazioni sulla sostenibilità alla pianificazione, alla contabilizzazione, ai finanziamenti, ai controlli e all’approvazione finale di fine esercizio.
- [IFRS S1 e S2 vs ESRS: differenze in materia di materialità, ambito e informazioni da fornire spiegate](https://reporting.academy/it/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/ifrs-s1-and-s2-vs-esrs-materiality-scope-and-disclosure-differences-ex/): Dichiarare perché la sovrapposizione non equivale all'equivalenza e identificare le due prospettive di materialità.
- [IFRS S1 e S2 vs GRI: confronto tra rendicontazione focalizzata sugli investitori e rendicontazione d’impatto](https://reporting.academy/it/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/ifrs-s1-and-s2-vs-gri-investor-focused-and-impact-reporting-compared/): Dichiarare gli scopi distinti ma complementari e respingere l’equivalenza automatica.
- [IFRS S1 Entità che redige l’informativa e perimetro: bilanci, catena del valore e dati sui GHG](https://reporting.academy/it/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-reporting-entity-and-boundary-financial-statements-value-chain/): IFRS S1 Entità che redige l’informativa e perimetro: bilanci, catena del valore e dati sui GHG
- [IFRS S1 Metriche e obiettivi: informative basate sul settore, specifiche dell’entità e sulla performance](https://reporting.academy/it/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-metrics-and-targets-industry-based-entity-specific-and-perform/): IFRS S1 Metriche e obiettivi: informative basate sul settore, specifiche dell’entità e sulla performance
- [IFRS S1 vs IFRS S2: differenze chiave e perché entrambi gli Standard sono importanti](https://reporting.academy/it/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/ifrs-s1-vs-ifrs-s2-key-differences-and-why-both-standards-matter/): Quali requisiti sono generali, quali sono specifici per il clima e come progettare un unico processo integrato di rendicontazione.
- [IFRS S2 Analisi degli scenari: un approccio proporzionato alla resilienza climatica](https://reporting.academy/it/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s2-scenario-analysis-a-proportionate-approach-to-climate-resilien/): Quale approccio all’analisi degli scenari è commisurato all’esposizione dell’entità e alle competenze, capacità e risorse disponibili?
- [IFRS S2 Categoria 15 ed emissioni finanziate: cosa devono rendicontare gli istituti finanziari](https://reporting.academy/it/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-ghg-emissions-measurement/ifrs-s2-category-15-and-financed-emissions-what-financial-institutions/): Come definire il perimetro della Categoria 15, applicare le informative sulle emissioni finanziate e controllare AUM, esposizione lorda, classi di attività, copertura e classificazioni.
- [IFRS S2 per gli assicuratori: sottoscrizione, investimenti ed emissioni finanziate](https://reporting.academy/it/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-ghg-emissions-measurement/ifrs-s2-for-insurers-underwriting-investments-and-financed-emissions/): IFRS S2 per gli assicuratori: sottoscrizione, investimenti ed emissioni finanziate
- [IFRS S2 per i gestori patrimoniali: perimetri del portafoglio, dati e informative agli investitori](https://reporting.academy/it/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-ghg-emissions-measurement/ifrs-s2-for-asset-managers-portfolio-boundaries-data-and-investor-disc/): IFRS S2 per i gestori patrimoniali: perimetri del portafoglio, dati e informative agli investitori
- [IFRS S2 per le banche: emissioni finanziate, rischio di credito e metriche climatiche](https://reporting.academy/it/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s2-for-banks-financed-emissions-credit-risk-and-climate-metrics/): IFRS S2 per le banche: emissioni finanziate, rischio di credito e metriche climatiche
- [IFRS S2 Rischi e opportunità legati al clima: guida completa](https://reporting.academy/it/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s2-climate-related-risks-and-opportunities-complete-guide/): Quali rischi fisici, rischi di transizione e opportunità potrebbero ragionevolmente incidere sulle prospettive dell'entità, dove sono concentrati e come sono gestiti e misurati?
- [IFRS S2 Scope 3: come valutare tutte le 15 categorie e migliorare la qualità dei dati](https://reporting.academy/it/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-ghg-emissions-measurement/ifrs-s2-scope-3-how-to-assess-all-15-categories-and-improve-data-quali/): Quali categorie sono incluse, come viene definito il confine della catena del valore, quali dati sono proporzionati e come vengono comunicati la qualità e i limiti.
- [IFRS S2 vs TCFD: cosa è cambiato e come effettuare la transizione](https://reporting.academy/it/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/ifrs-s2-vs-tcfd-what-changed-and-how-to-transition/): Quali informative esistenti possono essere mantenute, quali necessitano di maggiore specificità e quali nuovi requisiti IFRS S1/S2 richiedono dati, metodi o approvazione?
- [Informativa IFRS S2 sull’Ambito 2: emissioni basate sulla localizzazione e strumenti contrattuali](https://reporting.academy/it/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-ghg-emissions-measurement/ifrs-s2-scope-2-disclosure-location-based-emissions-and-contractual-in/): Come calcolare l’importo richiesto basato sulla localizzazione e quali informazioni contrattuali o basate sul mercato dovrebbero accompagnarlo.
- [Informativa sui piani di transizione secondo IFRS S2: strategia, assunzioni, risorse e progressi](https://reporting.academy/it/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-ghg-emissions-measurement/ifrs-s2-transition-plan-disclosures-strategy-assumptions-resources-and/): Informativa sui piani di transizione secondo IFRS S2: strategia, assunzioni, risorse e progressi
- [Informative sul capitale umano ai sensi di IFRS S1: rischi, opportunità e metriche di settore](https://reporting.academy/it/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/human-capital-disclosures-under-ifrs-s1-risks-opportunities-and-indust/): Quali aspetti della forza lavoro creano rischi o opportunità che incidono sulle prospettive e quali metriche li rappresentano fedelmente?
- [Informative sulla gestione dei rischi secondo IFRS S1: identificazione, prioritizzazione e integrazione nell'ERM](https://reporting.academy/it/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s1-risk-management-disclosures-identification-prioritisation-and/): Informative sulla gestione dei rischi secondo IFRS S1: identificazione, prioritizzazione e integrazione nell'ERM
- [Informative sulla governance di IFRS S1 e S2: supervisione del consiglio, ruoli del management e controlli](https://reporting.academy/it/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s1-and-s2-governance-disclosures-board-oversight-management-roles/): Informative sulla governance di IFRS S1 e S2: supervisione del consiglio, ruoli del management e controlli
- [Informazioni specifiche dell'entità secondo IFRS S1: cosa fare quando non esiste uno Standard ISSB dedicato](https://reporting.academy/it/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-company-specific-disclosures-what-to-do-when-no-dedicated-issb/): Quali fonti e quali informazioni specifiche dell'entità soddisfano meglio gli obiettivi di rilevanza e rappresentazione fedele di IFRS S1?
- [Metriche basate sul settore di IFRS S1 e S2: come selezionare le indicazioni SASB](https://reporting.academy/it/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-and-s2-industry-based-metrics-how-to-select-relevant-sasb-guid/): Quali settori, argomenti di informativa, metriche e metriche delle attività sono rilevanti per l'entità che redige la rendicontazione e per parti distinte del gruppo?
- [Modifiche GHG a IFRS S2 2025: cosa è cambiato e come prepararsi per il 2027](https://reporting.academy/it/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-ghg-emissions-measurement/ifrs-s2-ghg-amendments-2025-what-changed-and-how-to-prepare-for-2027/): Se applicare anticipatamente le modifiche, quali agevolazioni siano rilevanti, quali cambiamenti al modello dei dati siano necessari e come preparare i dati comparativi per il 2027.
- [Obiettivi climatici e crediti di carbonio secondo IFRS S2: dichiarazioni lorde, nette e credibili](https://reporting.academy/it/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-ghg-emissions-measurement/ifrs-s2-climate-targets-and-carbon-credits-gross-net-and-credible-clai/): Obiettivi climatici e crediti di carbonio secondo IFRS S2: dichiarazioni lorde, nette e credibili
- [Preparazione all'assurance per IFRS S1 e S2: evidenze, controlli e principali rilievi della revisione](https://reporting.academy/it/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s1-and-s2-assurance-readiness-evidence-controls-and-common-review/): Definire la preparazione all'assurance senza implicare un obbligo universale di assurance.
- [Prima applicazione di IFRS S1 e IFRS S2](https://reporting.academy/it/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/first-time-application-of-ifrs-s1-and-ifrs-s2/): Quali esenzioni transitorie utilizzare, come darne informativa e come ogni scelta incide sul secondo ciclo di informativa.
- [Primo ciclo di rendicontazione IFRS S1 e S2: un piano di implementazione di 12 mesi](https://reporting.academy/it/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/first-ifrs-s1-and-s2-reporting-cycle-a-12-month-implementation-plan/): Come sequenziare adozione, analisi tecnica, dati, finanza, controlli, riesame e approvazione affinché il ciclo di rendicontazione si concluda nei tempi.
- [Proporzionalità di IFRS S1 e S2](https://reporting.academy/it/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-and-s2-proportionality/): Quali informazioni devono essere ricercate, quanto sofisticato debba essere l’approccio o se si applichi un’alternativa qualitativa consentita.
- [Registri di implementazione di IFRS S1](https://reporting.academy/it/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s1-implementation-registers/): Quali file del pacchetto e guide correlate fanno parte di questo kit di strumenti?
- [Resilienza climatica secondo IFRS S2: come valutare e divulgare la capacità di adattamento](https://reporting.academy/it/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s2-climate-resilience-how-to-assess-and-disclose-capacity-to-adap/): Qual è la capacità effettiva dell’entità di adeguarsi o adattarsi, su quale orizzonte temporale, con quali risorse, attività, investimenti e vincoli?
- [Rischi legati alla natura ai sensi di IFRS S1: come TNFD e SASB possono supportare l’informativa](https://reporting.academy/it/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/nature-related-risks-under-ifrs-s1-how-tnfd-and-sasb-can-support-discl/): Quali interazioni con la natura creano rischi o opportunità che potrebbero incidere sulle prospettive e quali informazioni rilevanti sono necessarie?
- [Stime, lacune nei dati e incertezza](https://reporting.academy/it/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/estimates-data-gaps-and-uncertainty/): Se una stima è utilizzabile, come dovrebbe essere misurata e controllata e quali incertezze e limitazioni devono essere comunicate.
- [Tassonomia delle informative sulla sostenibilità IFRS: marcatura digitale per IFRS S1 e S2](https://reporting.academy/it/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-sustainability-disclosure-taxonomy-digital-tagging-for-ifrs-s1-an/): Spiegare cosa fa la tassonomia e chi decide se la marcatura è obbligatoria.
- [UK SRS S2 e CDP: come riutilizzare i dati climatici senza presumere la conformità](https://reporting.academy/it/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/uk-srs-s2-and-cdp-how-to-reuse-climate-data-without-assuming-complianc/): Come riutilizzare dati allineati al CDP completando una valutazione distinta secondo UK SRS S1/S2 e il processo di approvazione della relazione annuale.
- [UK SRS S2 e informativa climatica GRI: quali dati possono essere riutilizzati?](https://reporting.academy/it/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/uk-srs-s2-and-gri-climate-reporting-what-data-can-be-reused/): Quali dati, metodi ed evidenze possono essere comuni e dove sono necessari controlli separati sulla materialità, sulla narrativa e sulle asserzioni.
- [UK SRS S2 ed ESRS E1 a confronto: differenze su materialità climatica, GHG e piano di transizione](https://reporting.academy/it/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/uk-srs-s2-vs-esrs-e1-climate-materiality-ghg-and-transition-plan-diffe/): Quali dati ed evidenze possono essere riutilizzati e quali verifiche, informative e affermazioni specifiche del quadro devono restare separate.
- [Un solo dataset climatico può supportare UK SRS S2, IFRS S2, ESRS E1, TCFD e CDP?](https://reporting.academy/it/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/can-one-climate-dataset-support-uk-srs-s2-ifrs-s2-esrs-e1-tcfd-and-cdp/): Come definire la fonte comune di verità e il livello di adeguamento specifico per ciascun framework per ogni output pubblicato.
- [Un unico set di dati può supportare IFRS S1/S2, ESRS, GRI e CDP?](https://reporting.academy/it/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/can-one-dataset-support-ifrs-s1-s2-esrs-gri-and-cdp/): Quali informazioni possono essere gestite una sola volta come master e quali giudizi o trasformazioni devono rimanere specifici per ciascun framework?
- [Valutazione della rilevanza IFRS S1](https://reporting.academy/it/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-materiality-assessment/): Quali informazioni devono essere incluse, omesse, aggregate, disaggregate o integrate per soddisfare le esigenze informative degli utilizzatori principali?
- [Valutazione delle lacune rispetto a IFRS S1 e S2: come verificare la preparazione e dare priorità alle attività correttive](https://reporting.academy/it/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-and-s2-gap-assessment-how-to-test-readiness-and-prioritise-rem/): Quali flussi di lavoro e lacune devono essere corretti per primi per supportare un pacchetto informativo completo, controllato e difendibile.
- [Adozione graduale della TNFD: cosa divulgare nel primo anno e come ampliare la copertura](https://reporting.academy/it/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/phased-tnfd-adoption-what-to-disclose-in-year-one-and-how-to-expand-co/): Quali questioni legate alla natura, ubicazioni, informative e metriche sono credibili per il primo anno e cosa deve essere inserito nella roadmap di ampliamento.
- [Analisi degli scenari TNFD e resilienza della natura: un approccio pratico per il primo anno](https://reporting.academy/it/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-scenario-analysis-and-nature-resilience-a-practical-first-year-ap/): Analisi degli scenari TNFD e resilienza della natura: un approccio pratico per il primo anno
- [Approccio LEAP del TNFD: una guida passo per passo per individuare, valutare, analizzare e preparare](https://reporting.academy/it/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/tnfd-leap-approach-a-step-by-step-guide-to-locate-evaluate-assess-and/): Come tradurre LEAP in un perimetro di progetto, richieste di dati, risultati delle fasi, punti di approvazione e informative.
- [Checklist per la rendicontazione TNFD e pacchetto gratuito di deliverable LEAP](https://reporting.academy/it/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/tnfd-reporting-checklist-and-free-leap-deliverables-pack/): Quali registri e checklist dovrebbero essere completati prima di redigere una prima informativa allineata al TNFD.
- [Come preparare un report allineato alla TNFD: guida completa passo per passo](https://reporting.academy/it/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/how-to-prepare-a-tnfd-aligned-report-complete-step-by-step-guide/): Come preparare un report allineato alla TNFD: guida completa passo per passo
- [Cosa significa Adopter TNFD: impegno, tempistiche della rendicontazione e fraintendimenti comuni](https://reporting.academy/it/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/what-does-tnfd-adopter-mean-commitment-reporting-timing-and-common-mis/): Se l’organizzazione è pronta a impegnarsi pubblicamente per un esercizio di rendicontazione e come formulare la dichiarazione senza esagerare.
- [Dati geospaziali per TNFD: coordinate, mappe, qualità dei dati e riservatezza](https://reporting.academy/it/knowledge-hub/disclosure-guides/tnfd/tnfd-sensitive-and-priority-locations/geospatial-data-for-tnfd-coordinates-maps-data-quality-and-confidentia/): Un revisore può riprodurre da dove proviene la localizzazione, come è stata collegata ai dati sulla natura e perché la mappa pubblica utilizza il livello di granularità scelto?
- [Dipendenze dalla natura e servizi ecosistemici: come mappare ciò su cui si basa la tua attività](https://reporting.academy/it/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/nature-dependencies-and-ecosystem-services-how-to-map-what-your-busine/): Quali servizi ecosistemici sono importanti dal punto di vista operativo, dove vengono forniti, quanto sono sostituibili e quali percorsi di interruzione richiedono un'escalation?
- [DIRO TNFD spiegati: dipendenze, impatti, rischi e opportunità](https://reporting.academy/it/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-diros-explained-dependencies-impacts-risks-and-opportunities/): Come distinguere e collegare i DIRO senza doppi conteggi, causalità non supportate o formulazioni generiche sui rischi legati alla natura.
- [Effetti finanziari TNFD: dipendenze e impatti sulla natura, ricavi, costi, capex, attività, passività, flussi di cassa, scenari e accesso ai finanziamenti](https://reporting.academy/it/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-financial-effects-nature-dependencies-impacts-revenue-costs-capex/): Quale canale di trasmissione operativo o strategico potrebbe influire su ricavi, spesa, capex, attività, passività, flussi di cassa, assicurazioni oppure sull’accesso al capitale e sul suo costo?
- [ENCORE, IBAT e Aqueduct per il TNFD: cosa può e non può fare ciascuno strumento](https://reporting.academy/it/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/encore-ibat-and-aqueduct-for-tnfd-what-each-tool-can-and-cannot-do/): Quale prospettiva di analisi preliminare è appropriata e quale validazione è necessaria?
- [Errori comuni nella rendicontazione TNFD: rischio generico per la natura, ubicazioni mancanti e logica DIRO debole](https://reporting.academy/it/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/common-tnfd-reporting-mistakes-generic-nature-risk-missing-locations-a/): Quali debolezze correggere prima della pubblicazione e come documentare la correzione.
- [Fase Assess di TNFD: trasformare le dipendenze e gli impatti sulla natura in rischi e opportunità per l’impresa](https://reporting.academy/it/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-assess-phase-turning-nature-dependencies-and-impacts-into-busines/): Quali rischi e opportunità legati alla natura richiedono gestione, escalation, analisi finanziaria e informativa?
- [Fase Evaluate del TNFD: beni ambientali, servizi ecosistemici, dipendenze e impatti](https://reporting.academy/it/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-evaluate-phase-environmental-assets-ecosystem-services-dependenci/): Quali sono i percorsi di dipendenza e d’impatto dell’organizzazione e quali richiedono misurazione o escalation?
- [Fase Locate del TNFD: mappatura delle attività aziendali, delle catene del valore e delle località sensibili](https://reporting.academy/it/knowledge-hub/disclosure-guides/tnfd/tnfd-sensitive-and-priority-locations/tnfd-locate-phase-mapping-business-activities-value-chains-and-sensiti/): Dove dovrebbe l’organizzazione valutare in dettaglio le dipendenze e gli impatti?
- [Fase Prepare del TNFD: risposte, obiettivi, governance e preparazione alla rendicontazione](https://reporting.academy/it/knowledge-hub/disclosure-guides/tnfd/tnfd-impact-measurement-and-targets/tnfd-prepare-phase-responses-targets-governance-and-disclosure-readine/): Che cosa farà, misurerà, approverà e comunicherà l’organizzazione e come confluiranno i progressi nel ciclo LEAP successivo?
- [Gerarchia di mitigazione TNFD: spiegazione di evitare, minimizzare, ripristinare e compensare](https://reporting.academy/it/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-mitigation-hierarchy-avoid-minimise-restore-and-offset-explained/): Gerarchia di mitigazione TNFD: spiegazione di evitare, minimizzare, ripristinare e compensare
- [Gestione dei rischi e degli impatti TNFD: processi per le operazioni dirette e le catene del valore](https://reporting.academy/it/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-risk-and-impact-management-processes-for-direct-operations-and-va/): Gestione dei rischi e degli impatti TNFD: processi per le operazioni dirette e le catene del valore
- [I sei requisiti generali del TNFD: rilevanza, ambito, localizzazione, integrazione, orizzonti temporali e coinvolgimento](https://reporting.academy/it/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/the-six-tnfd-general-requirements-materiality-scope-location-integrati/): I sei requisiti generali del TNFD: rilevanza, ambito, localizzazione, integrazione, orizzonti temporali e coinvolgimento
- [Impatti sulla natura e stato della natura: fattori trainanti, condizione, estensione e specie](https://reporting.academy/it/knowledge-hub/disclosure-guides/tnfd/tnfd-impact-measurement-and-targets/nature-impacts-and-state-of-nature-drivers-condition-extent-and-specie/): Quale fattore diretto si verifica, quale elemento della natura cambia, quanto è significativo/incerto l'impatto e quali evidenze o azioni sono necessarie?
- [Informative sulla strategia TNFD: DIRO, modello di business, resilienza e località prioritarie](https://reporting.academy/it/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/tnfd-strategy-disclosures-diros-business-model-resilience-and-priority/): Quali DIRO rilevanti esistono, dove e su quali orizzonti temporali; come incidono sul modello di business, sulla catena del valore, sulla strategia e sulla pianificazione finanziaria; quanto è resiliente la strategia; e quali località prioritarie
- [Informative TNFD sulla governance: supervisione del consiglio di amministrazione, ruoli del management e coinvolgimento degli stakeholder](https://reporting.academy/it/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/tnfd-governance-disclosures-board-oversight-management-roles-and-stake/): Chi è responsabile, quali informazioni raggiungono ciascun livello di governance, quali decisioni sono interessate, come il coinvolgimento dei titolari dei diritti e degli stakeholder informa il processo e quali evidenze supportano l’informativa
- [Kit operativo TNFD per DIRO, effetti finanziari e informativa](https://reporting.academy/it/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-diro-financial-effects-and-disclosure-working-toolkit/): Quali file del pacchetto e quali guide correlate appartengono a questo kit?
- [Località prioritarie TNFD: criteri di selezione, granularità e informativa](https://reporting.academy/it/knowledge-hub/disclosure-guides/tnfd/tnfd-sensitive-and-priority-locations/tnfd-priority-locations-explained-selection-criteria-granularity-and-d/): Quali località si qualificano come località prioritarie, a quale livello di granularità e quali informazioni dovrebbero essere fornite?
- [Località sensibili secondo TNFD: aree protette, integrità degli ecosistemi, rischio idrico e servizi](https://reporting.academy/it/knowledge-hub/disclosure-guides/tnfd/tnfd-sensitive-and-priority-locations/tnfd-sensitive-locations-protected-areas-ecosystem-integrity-water-ris/): La località soddisfa uno o più criteri di sensibilità e quale scala ecologica deve essere utilizzata per una valutazione più approfondita?
- [Materialità TNFD spiegata: approcci alla rilevanza finanziaria, d’impatto e doppia](https://reporting.academy/it/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-materiality-explained-financial-impact-and-double-materiality-app/): Materialità TNFD spiegata: approcci alla rilevanza finanziaria, d’impatto e doppia
- [Metriche e obiettivi TNFD: spiegazione delle metriche globali fondamentali, settoriali e aggiuntive](https://reporting.academy/it/knowledge-hub/disclosure-guides/tnfd/tnfd-impact-measurement-and-targets/tnfd-metrics-and-targets-core-global-sector-and-additional-metrics-exp/): Metriche e obiettivi TNFD: spiegazione delle metriche globali fondamentali, settoriali e aggiuntive
- [Metriche globali fondamentali di divulgazione TNFD: territorio, acqua, inquinamento, risorse e rischi per la natura](https://reporting.academy/it/knowledge-hub/disclosure-guides/tnfd/tnfd-impact-measurement-and-targets/tnfd-core-global-disclosure-metrics-land-water-pollution-resources-and/): Metriche globali fondamentali di divulgazione TNFD: territorio, acqua, inquinamento, risorse e rischi per la natura
- [Obiettivi TNFD per la natura: baseline, ubicazioni, catene del valore e progressi](https://reporting.academy/it/knowledge-hub/disclosure-guides/tnfd/tnfd-impact-measurement-and-targets/tnfd-nature-targets-baselines-locations-value-chains-and-progress/): Obiettivi TNFD per la natura: baseline, ubicazioni, catene del valore e progressi
- [Opportunità legate alla natura del TNFD: efficienza delle risorse, prodotti e soluzioni basate sulla natura](https://reporting.academy/it/knowledge-hub/disclosure-guides/tnfd/tnfd-impact-measurement-and-targets/tnfd-nature-related-opportunities-resource-efficiency-products-and-nat/): L’attività proposta è un’opportunità legata alla natura credibile, quali investimenti e garanzie sono necessari e cosa può essere dichiarato pubblicamente?
- [Piani di transizione per la natura: cosa deve contenere un piano credibile allineato alla TNFD](https://reporting.academy/it/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/nature-transition-plans-what-a-credible-tnfd-aligned-plan-should-conta/): Che cosa deve contenere un piano credibile di transizione per la natura allineato alla TNFD
- [Popoli indigeni, comunità locali e FPIC nella rendicontazione TNFD](https://reporting.academy/it/knowledge-hub/disclosure-guides/tnfd/tnfd-sensitive-and-priority-locations/indigenous-peoples-local-communities-and-fpic-in-tnfd-reporting/): Popoli indigeni, comunità locali e FPIC nella rendicontazione TNFD
- [Preparazione all'assurance TNFD: evidenze, controlli e rischi di greenwashing](https://reporting.academy/it/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/tnfd-assurance-readiness-evidence-controls-and-greenwashing-risks/): Che cosa è esattamente oggetto di assurance, rispetto a quali criteri e con quali evidenze?
- [Qualità dei dati e delle evidenze TNFD: informazioni primarie, secondarie, proxy e geospaziali](https://reporting.academy/it/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/tnfd-data-and-evidence-quality-primary-secondary-proxy-and-geospatial/): Le informazioni sono adeguate per questa decisione e come dovrebbe essere comunicata l'incertezza?
- [Questionario TNFD per i fornitori: quali dati sulla natura richiedere senza sovraccaricare le PMI](https://reporting.academy/it/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/tnfd-supplier-questionnaire-what-nature-data-to-request-without-overbu/): Quali fornitori necessitano di quali domande e prove, a quale livello di granularità, per quale decisione e entro quando?
- [Registri TNFD per strumenti, dati, assurance e portafogli](https://reporting.academy/it/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/tnfd-tools-data-assurance-and-portfolio-registers/): Quali file del pacchetto e quali guide correlate appartengono a questo kit?
- [Registri TNFD per ubicazioni, catena del valore, dipendenze, impatti ed evidenze](https://reporting.academy/it/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/tnfd-location-value-chain-dependency-impact-and-evidence-registers/): Quali file del pacchetto e quali guide correlate appartengono a questo kit?
- [Rendicontazione congiunta di clima e natura: come integrare TCFD, IFRS S2 e TNFD](https://reporting.academy/it/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/climate-and-nature-reporting-together-how-to-integrate-tcfd-ifrs-s2-an/): Rendicontazione congiunta di clima e natura: come integrare TCFD, IFRS S2 e TNFD
- [Rischi legati alla natura secondo la TNFD: spiegazione dei rischi fisici, di transizione e sistemici](https://reporting.academy/it/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-nature-related-risks-physical-transition-and-systemic-risk-explai/): Quale tipo di rischio legato alla natura esiste, attraverso quale percorso, su quale orizzonte temporale e come dovrebbe essere integrato nel sistema di gestione dei rischi dell’organizzazione?
- [TNFD e il progetto Natura dell’ISSB: a cosa dovrebbero prepararsi le imprese nel 2026](https://reporting.academy/it/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/tnfd-and-the-issb-nature-project-what-companies-should-prepare-for-in/): TNFD e il progetto Natura dell’ISSB: a cosa dovrebbero prepararsi le imprese nel 2026
- [TNFD per gestori e proprietari di attività: punti critici del portafoglio, engagement e informativa](https://reporting.academy/it/knowledge-hub/disclosure-guides/tnfd/tnfd-banks-investors-and-insurers/tnfd-for-asset-managers-and-asset-owners-portfolio-hotspots-engagement/): In che modo i punti critici modificano la ricerca, l’engagement, le votazioni, l’allocazione, i prodotti o i controlli dei rischi?
- [TNFD per gli assicuratori: sottoscrizione, investimenti e rischi legati alla natura](https://reporting.academy/it/knowledge-hub/disclosure-guides/tnfd/tnfd-banks-investors-and-insurers/tnfd-for-insurers-underwriting-investments-and-nature-related-risk/): Quali attività, ubicazioni e dipendenze dagli ecosistemi assicurate e oggetto di investimento creano DIRO rilevanti, e come dovrebbero influire sull'appetito al rischio, sui prodotti, sulla determinazione dei prezzi, sull'allocazione del capitale e sull'informativa?
- [TNFD per il settore immobiliare e le infrastrutture: siti, materiali da costruzione e natura urbana](https://reporting.academy/it/knowledge-hub/disclosure-guides/tnfd/tnfd-food-mining-energy-real-estate/tnfd-for-real-estate-and-infrastructure-sites-construction-materials-a/): Quali asset, progetti, materiali e attività sotto il controllo degli inquilini creano dipendenze, impatti, rischi e opportunità rilevanti per la natura nel corso del ciclo di vita?
- [TNFD per le banche: portafogli di prestiti, localizzazioni dei mutuatari e rischio di credito legato alla natura](https://reporting.academy/it/knowledge-hub/disclosure-guides/tnfd/tnfd-banks-investors-and-insurers/tnfd-for-banks-loan-portfolios-borrower-locations-and-nature-related-c/): Quali esposizioni richiedono un'analisi più approfondita del mutuatario e della localizzazione e un'azione sul credito?
- [TNFD per l’alimentazione e l’agricoltura: materie prime, acqua, suolo, impollinazione e tracciabilità](https://reporting.academy/it/knowledge-hub/disclosure-guides/tnfd/tnfd-food-mining-energy-real-estate/tnfd-for-food-and-agriculture-commodities-water-soil-pollination-and-t/): Quali materie prime e origini creano le dipendenze, gli impatti, i rischi e le opportunità più significativi legati alla natura, e quale livello di tracciabilità e coinvolgimento è proporzionato?
- [TNFD per l’industria mineraria, energetica e pesante: siti, acqua, biodiversità e comunità](https://reporting.academy/it/knowledge-hub/disclosure-guides/tnfd/tnfd-food-mining-energy-real-estate/tnfd-for-mining-energy-and-heavy-industry-sites-water-biodiversity-and/): Come dovrebbe l’organizzazione valutare ciascun sito e progetto nell’ambito della propria area di influenza, del bacino o paesaggio condiviso, della catena del valore e dell’intero ciclo di vita?
- [TNFD richiede un’impronta della biodiversità? Metriche, modelli e falsa precisione](https://reporting.academy/it/knowledge-hub/disclosure-guides/tnfd/tnfd-impact-measurement-and-targets/does-tnfd-require-a-biodiversity-footprint-metrics-models-and-false-pr/): TNFD richiede un’impronta della biodiversità? Metriche, modelli e falsa precisione
- [TNFD spiegato: raccomandazioni, LEAP, DIRO e come iniziare la rendicontazione relativa alla natura](https://reporting.academy/it/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/tnfd-explained-recommendations-leap-diros-and-how-to-start-nature-rela/): Come strutturare la prima valutazione e la relazione senza scambiare il quadro per una checklist né dichiarare un livello di allineamento superiore a quello supportato dalle evidenze.
- [TNFD vs ESRS E4: Informativa finanziaria relativa alla natura e doppia rilevanza a confronto](https://reporting.academy/it/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-vs-esrs-e4-nature-related-financial-disclosure-and-double-materia/): Che cosa può essere riutilizzato, che cosa deve essere adeguato e come evitare un'equivalenza non supportata o una dichiarazione di conformità.
- [TNFD vs GRI 101 Biodiversity: differenze principali e interoperabilità pratica](https://reporting.academy/it/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/tnfd-vs-gri-101-biodiversity-key-differences-and-practical-interoperab/): TNFD vs GRI 101 Biodiversity: differenze principali e interoperabilità pratica
- [TNFD vs TCFD: informative finanziarie relative alla natura e al clima a confronto](https://reporting.academy/it/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/tnfd-vs-tcfd-nature-related-and-climate-related-financial-disclosures/): Quali infrastrutture di governance, gestione del rischio e rendicontazione possono essere riutilizzate e quali evidenze e processi specifici per la natura devono essere aggiunti.
- [Valutazione della catena del valore TNFD: fornitori, materie prime, tracciabilità e lacune nei dati](https://reporting.academy/it/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/tnfd-value-chain-assessment-suppliers-commodities-traceability-and-dat/): Quali settori, materie prime, fornitori, aree geografiche e percorsi a valle richiedono una valutazione più approfondita?
- [Valutazione delle lacune TNFD: come verificare la governance dei dati LEAP e la preparazione all’informativa](https://reporting.academy/it/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/tnfd-gap-assessment-how-to-test-leap-data-governance-and-disclosure-re/): Quali lacune devono essere risolte prima della pubblicazione e quali possono essere inserite in modo trasparente nella roadmap.
- [Briefing per consiglio di amministrazione e CFO sulla legge climatica degli EAU: dieci decisioni da prendere ora](https://reporting.academy/it/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/uae-climate-law-board-and-cfo-briefing-ten-decisions-to-make-now/): Briefing per consiglio di amministrazione e CFO sulla legge climatica degli EAU: dieci decisioni da prendere ora
- [Checklist di conformità alla legge sul clima degli Emirati Arabi Uniti e modello gratuito di preparazione MRV](https://reporting.academy/it/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-law-compliance-checklist-and-free-mrv-readiness-template/): Checklist di conformità alla legge sul clima degli Emirati Arabi Uniti e modello gratuito di preparazione MRV
- [Chi è interessato dalla Legge sul clima degli Emirati Arabi Uniti? Comprendere le «Fonti» e l’applicabilità alle imprese](https://reporting.academy/it/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/who-is-covered-by-the-uae-climate-law-understanding-sources-and-corpor/): Quale persona giuridica o unità operativa è la Fonte e se il punto di rendicontazione è l’entità, la struttura, l’operatore o un’altra unità definita dall’autorità.
- [Come costruire un inventario GHG ai sensi della legge climatica degli EAU: fonti, perimetri ed evidenze](https://reporting.academy/it/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/how-to-build-a-uae-climate-law-ghg-inventory-sources-boundaries-and-ev/): Definire il perimetro regolamentato e creare una struttura di calcolo e delle evidenze che possa essere aggiornata quando le istruzioni delle autorità diventano più specifiche.
- [Come prepararsi alla conformità alla legge sul clima degli Emirati Arabi Uniti: roadmap MRV passo dopo passo](https://reporting.academy/it/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/how-to-prepare-for-uae-climate-law-compliance-step-by-step-mrv-roadmap/): Spiegare perché un fascicolo di applicabilità e autorità controllato dal regolatore viene prima del calcolo.
- [Come scegliere un verificatore GHG negli Emirati Arabi Uniti: accreditamento, competenza e conflitti di interesse](https://reporting.academy/it/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/how-to-choose-a-uae-ghg-verifier-accreditation-competence-and-conflict/): Come scegliere un verificatore GHG negli Emirati Arabi Uniti: accreditamento, competenza e conflitti di interesse
- [Confini organizzativi ai sensi della Legge climatica degli EAU: controllo operativo, controllo finanziario o quota di partecipazione?](https://reporting.academy/it/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/uae-climate-law-organisational-boundary-operational-control-financial/): Determinare il perimetro di rendicontazione richiesto dall’autorità e documentare come il controllo operativo, il controllo finanziario o la quota di partecipazione vengono applicati o riconciliati.
- [Conservazione dei dati per cinque anni ai sensi di Article 6: quali registri devono conservare le imprese?](https://reporting.academy/it/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/five-year-data-retention-under-article-6-what-records-should-companies/): Conservazione dei dati per cinque anni ai sensi di Article 6: quali registri devono conservare le imprese?
- [Controlli interni per l’MRV negli EAU: completezza delle fonti, riconciliazioni, fattori, stime, approvazioni, audit trail, cybersicurezza e internal audit](https://reporting.academy/it/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/internal-controls-for-uae-mrv-source-completeness-reconciliations-fact/): Controlli interni per l’MRV negli EAU: completezza delle fonti, riconciliazioni, fattori, stime, approvazioni, audit trail, cybersicurezza e internal audit
- [Crediti di carbonio negli Emirati Arabi Uniti: registrazione dei progetti, linee di base, addizionalità e verifica](https://reporting.academy/it/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/uae-carbon-credits-project-registration-baselines-additionality-and-ve/): Come distinguere l'ammissibilità del progetto, la metodologia, la linea di base, l'addizionalità, il monitoraggio, la convalida, la verifica, l'approvazione del Registro, il trasferimento, il ritiro e le dichiarazioni pubbliche, e quali evidenze sono necessarie a ciascun passaggio
- [Doppio conteggio nei mercati del carbonio degli Emirati Arabi Uniti: emissione, utilizzo, rivendicazioni e contabilizzazione degli NDC](https://reporting.academy/it/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/double-counting-in-uae-carbon-markets-issuance-use-claims-and-ndc-acco/): Doppio conteggio nei mercati del carbonio degli Emirati Arabi Uniti: emissione, utilizzo, rivendicazioni e contabilizzazione degli NDC
- [Emissioni Scope 1 ai sensi della legge climatica degli EAU: combustibili, flotta, processi e refrigeranti](https://reporting.academy/it/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-law-scope-1-emissions-fuel-fleet-processes-and-refrigerant/): Individuare tutte le fonti di emissioni dirette all’interno del perimetro approvato e selezionare per ciascuna un percorso di calcolo o misurazione tracciabile.
- [Errori comuni nella legge climatica degli EAU: presumere un obbligo universale di presentazione, confondere le soglie e avere un MRV debole](https://reporting.academy/it/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/common-uae-climate-law-mistakes-assuming-universal-filing-mixing-thres/): Errori comuni nella legge climatica degli EAU: presumere un obbligo universale di presentazione, confondere le soglie e avere un MRV debole
- [Esiste una soglia di emissioni nella legge climatica degli EAU? Article 6 e criterio del registro di 0,5 milioni di tCO2e](https://reporting.academy/it/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/is-there-a-uae-climate-law-emissions-threshold-article-6-vs-the-0-5-mi/): Esiste una soglia di emissioni nella legge climatica degli EAU? Article 6 e criterio del registro di 0,5 milioni di tCO2e
- [Fattori di emissione per la rendicontazione climatica negli Emirati Arabi Uniti: dati locali, IPCC, DEFRA e fattori dei fornitori](https://reporting.academy/it/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/emission-factors-for-uae-climate-reporting-local-data-ipcc-defra-and-s/): Fattori di emissione per la rendicontazione climatica negli Emirati Arabi Uniti: dati locali, IPCC, DEFRA e fattori dei fornitori
- [GHG Protocol o ISO 14064 per la conformità alla legge sul clima degli Emirati Arabi Uniti](https://reporting.academy/it/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/ghg-protocol-vs-iso-14064-for-uae-climate-law-compliance/): Quale metodo strutturerà l'inventario provvisorio, quali elementi devono restare configurabili e quali evidenze sono necessarie per la revisione dell'autorità e del verificatore.
- [Governance climatica degli Emirati Arabi Uniti: consiglio di amministrazione, CFO, HSE, ufficio legale e la questione di un comitato per il clima](https://reporting.academy/it/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/uae-climate-governance-board-cfo-hse-legal-and-the-question-of-a-clima/): Come assegnare la responsabilità e i diritti decisionali in materia di diritto climatico e se un comitato aziendale dedicato al clima sia proporzionato.
- [Ispezioni climatiche negli EAU e funzionari di polizia giudiziaria: costruire un fascicolo probatorio pronto per l’ispezione](https://reporting.academy/it/knowledge-hub/disclosure-guides/uae/uae-sector-inventories/uae-climate-inspections-and-judicial-officers-how-to-build-an-inspecti/): Come costruire un fascicolo probatorio pronto per le ispezioni climatiche negli EAU
- [Kit di preparazione alla legge climatica degli Emirati Arabi Uniti e controlli MRV](https://reporting.academy/it/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-law-readiness-and-mrv-control-toolkit/): Quali file del pacchetto e quali guide correlate appartengono a questo kit?
- [La legge climatica degli Emirati Arabi Uniti richiede le emissioni Scope 3?](https://reporting.academy/it/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/does-the-uae-climate-law-require-scope-3-emissions/): Individuare la fonte normativa o dell'autorità esatta per qualsiasi requisito relativo alla Scope 3 e predisporre uno screening controllato della preparazione senza inventare un obbligo.
- [La legge climatica degli Emirati Arabi Uniti spiegata: Decreto-legge federale n. 11 del 2024 e cosa dovrebbero fare le imprese](https://reporting.academy/it/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/uae-climate-law-explained-federal-decree-law-no-11-of-2024-and-what-bu/): Se l'impresa è una Fonte, se esistono evidenze della designazione ai sensi dell'Article 6 e quali istruzioni dell'autorità si applicano.
- [La legge sul clima degli Emirati Arabi Uniti si applica nelle zone franche, nel DIFC e nell'ADGM?](https://reporting.academy/it/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/does-the-uae-climate-law-apply-in-free-zones-difc-and-adgm/): Spiegare l'espressa inclusione delle zone franche senza formulare una conclusione generalizzata sull'obbligo di presentazione.
- [Legge climatica degli EAU per i gruppi operanti in più emirati: entità, strutture e autorità competenti](https://reporting.academy/it/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/uae-climate-law-for-multi-emirate-groups-entities-facilities-and-compe/): Se l'unità di rendicontazione è un'entità giuridica, una succursale, una struttura, una Fonte designata, un gruppo o un altro perimetro specificato dall'autorità competente.
- [Legge climatica degli Emirati Arabi Uniti e Articolo 6 dell'Accordo di Parigi: cosa devono sapere le imprese](https://reporting.academy/it/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/uae-climate-law-and-paris-agreement-article-6-what-companies-need-to-k/): Legge climatica degli Emirati Arabi Uniti e Articolo 6 dell'Accordo di Parigi: cosa devono sapere le imprese
- [Legge sul clima degli EAU per cave e materiali da costruzione: MRV, fonti mobili e abbattimento](https://reporting.academy/it/knowledge-hub/disclosure-guides/uae/uae-sector-inventories/uae-climate-law-for-quarrying-and-construction-materials-mrv-mobile-so/): Quali fonti di estrazione, mobili, degli impianti fissi, degli appaltatori, di energia acquistata, fuggitive e di processo rientrano nel perimetro di reporting designato.
- [Legge sul clima degli EAU per immobiliare e ospitalità: dati locatore-locatario, raffrescamento ed energia](https://reporting.academy/it/knowledge-hub/disclosure-guides/uae/uae-sector-inventories/uae-climate-law-for-real-estate-and-hospitality-landlord-tenant-data-c/): Quali attività dell'edificio rientrano nell'inventario dell'entità o della struttura, quali richiedono un'allocazione e quali appartengono a un registro separato del locatario, del locatore o della catena del valore?
- [Legge sul clima degli EAU per le imprese industriali: emissioni di processo, autorizzazioni e piani di riduzione](https://reporting.academy/it/knowledge-hub/disclosure-guides/uae/uae-sector-inventories/uae-climate-law-for-industrial-companies-process-emissions-permits-and/): Quali fonti fisiche, gas, metodi e unità dell’impianto rientrano nell’inventario definito dall’autorità e quali evidenze sostengono ciascun risultato.
- [Legge sul clima degli EAU per logistica e trasporti: flotte, magazzini e dati degli appaltatori](https://reporting.academy/it/knowledge-hub/disclosure-guides/uae/uae-sector-inventories/uae-climate-law-for-logistics-and-transport-fleets-warehouses-and-cont/): Quali veicoli, apparecchiature, magazzini, sistemi di raffrescamento e attività degli appaltatori rientrano nella Fonte definita dall’autorità e quali restano nel vaglio separato della catena del valore.
- [Legge sul clima degli EAU per succursali estere e gruppi multinazionali](https://reporting.academy/it/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/uae-climate-law-for-foreign-branches-and-multinational-groups/): Quale unità o Fonte negli EAU è designata e se l'inventario della capogruppo estera può essere riutilizzato senza modificare la conclusione locale richiesta.
- [Legge sul clima degli EAU: emissioni Scope 2: elettricità, raffrescamento, contratti per le energie rinnovabili e I-REC](https://reporting.academy/it/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-law-scope-2-emissions-electricity-cooling-renewable-contra/): Determinare il trattamento degli acquisti di energia richiesto dall'autorità e, separatamente, se sia necessaria una rappresentazione GHG Protocol basata sulla posizione e sul mercato.
- [Legge sul clima degli Emirati Arabi Uniti e IFRS S2: un unico sistema GHG e di rischio climatico può supportare entrambi?](https://reporting.academy/it/knowledge-hub/disclosure-guides/uae/uae-one-dataset-many-outputs/uae-climate-law-and-ifrs-s2-can-one-ghg-and-climate-risk-system-suppor/): Quali dati e controlli sono realmente riutilizzabili, quali perimetri richiedono un raccordo e quali requisiti specifici dell'output necessitano di calcoli o testi separati.
- [Legge sul clima degli Emirati Arabi Uniti, ESRS, GRI e CDP: riutilizzare i dati senza presumere l'equivalenza](https://reporting.academy/it/knowledge-hub/disclosure-guides/uae/uae-one-dataset-many-outputs/uae-climate-law-esrs-gri-and-cdp-reusing-data-without-assuming-equival/): Quali campi possono essere riutilizzati direttamente, quali richiedono trasformazione o aggregazione e quali restano lacune specifiche del framework.
- [Legge sul clima degli Emirati per banche e servizi professionali: basse emissioni dirette, elevate aspettative di reporting](https://reporting.academy/it/knowledge-hub/disclosure-guides/uae/uae-sector-inventories/uae-climate-law-for-banks-and-professional-services-low-direct-emissio/): Che cosa costituisce l'inventario minimo degli uffici pronto sul piano giuridico e quali moduli di dati aggiuntivi sono giustificati da un'autorità, un quadro, una valutazione di materialità o un richiedente.
- [MOCCAE e autorità competenti: chi stabilisce e fa rispettare i requisiti di rendicontazione climatica degli EAU?](https://reporting.academy/it/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/moccae-vs-competent-authorities-who-sets-and-enforces-uae-climate-repo/): MOCCAE e autorità competenti: chi stabilisce e fa rispettare i requisiti di rendicontazione climatica degli EAU?
- [Pacchetto di controlli MRV ed evidenze per la legge climatica degli Emirati Arabi Uniti](https://reporting.academy/it/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-law-mrv-control-and-evidence-pack/): Quali file del pacchetto e quali guide correlate appartengono a questo kit?
- [Percorso di neutralità climatica degli Emirati e obiettivi aziendali: allinearsi senza affermazioni eccessive](https://reporting.academy/it/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/uae-climate-neutrality-pathway-and-corporate-targets-how-to-align-with/): Percorso di neutralità climatica degli Emirati e obiettivi aziendali: allinearsi senza affermazioni eccessive
- [Periodi, piattaforme e scadenze della rendicontazione climatica negli EAU: cosa confermare con le autorità](https://reporting.academy/it/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-reporting-periods-platforms-and-filing-deadlines-what-to-c/): Periodi, piattaforme e scadenze della rendicontazione climatica negli EAU: cosa confermare con le autorità
- [Piani di adattamento climatico degli Emirati Arabi Uniti: calore, acqua, alluvioni, infrastrutture e continuità operativa](https://reporting.academy/it/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/uae-climate-adaptation-plans-heat-water-flooding-infrastructure-and-bu/): Piani di adattamento climatico degli Emirati Arabi Uniti: calore, acqua, alluvioni, infrastrutture e continuità operativa
- [Piano di riduzione delle emissioni negli Emirati Arabi Uniti: azioni, KPI, evidenze e supervisione del consiglio](https://reporting.academy/it/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/uae-emission-reduction-plan-actions-kpis-evidence-and-board-oversight/): Piano di riduzione delle emissioni negli Emirati Arabi Uniti: azioni, KPI, evidenze e supervisione del consiglio
- [Primo ciclo di rendicontazione MRV negli EAU: percorso giuridico, perimetri, strutture, metodi, controlli dei dati, simulazioni, verifica, approvazione del consiglio e presentazione](https://reporting.academy/it/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/first-uae-mrv-reporting-cycle-legal-route-boundaries-facilities-method/): Primo ciclo di rendicontazione MRV negli EAU: percorso giuridico, perimetri, strutture, metodi, controlli dei dati, simulazioni, verifica, approvazione del consiglio e presentazione
- [Registro delle fonti della legge sul clima degli Emirati: come monitorare i requisiti federali, degli emirati e delle zone franche](https://reporting.academy/it/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/uae-climate-law-source-register-how-to-track-federal-emirate-and-free/): Come creare un unico registro controllato che colleghi le fonti giuridiche a requisiti operativi, responsabili, scadenze, evidenze e fattori di aggiornamento.
- [Registro nazionale dei crediti di carbonio degli Emirati Arabi Uniti: chi deve registrarsi e che cosa registra](https://reporting.academy/it/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/uae-national-register-for-carbon-credits-who-must-register-and-what-it/): Stabilire se un’entità rientra nella registrazione obbligatoria, può partecipare volontariamente o agisce come piattaforma di negoziazione, e quali registrazioni e approvazioni sono distinte.
- [Requisiti minimi del software per la rendicontazione climatica degli Emirati Arabi Uniti per una piattaforma MRV](https://reporting.academy/it/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-reporting-software-minimum-requirements-for-an-mrv-platfor/): Requisiti minimi del software per la rendicontazione climatica degli Emirati Arabi Uniti per una piattaforma MRV
- [Requisiti MRV della legge sul clima degli Emirati Arabi Uniti: misurazione, rendicontazione, verifica e conservazione dei dati](https://reporting.academy/it/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-law-mrv-requirements-measurement-reporting-verification-an/): Come convertire l’obbligo legale e le istruzioni attuali dell’autorità in dati, calcoli, controlli, presentazione e conservazione.
- [Sanzioni della legge climatica degli EAU: ammende dell'articolo 6, violazioni reiterate e prove di conformità](https://reporting.academy/it/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/uae-climate-law-penalties-article-6-fines-repeat-violations-and-eviden/): Sanzioni della legge climatica degli EAU: ammende dell'articolo 6, violazioni reiterate e prove di conformità
- [Soglia di 0,5 milioni di tCO2e del registro del carbonio degli Emirati Arabi Uniti: entità, impianto o gruppo?](https://reporting.academy/it/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/uae-carbon-registry-0-5-million-tco2e-threshold-entity-facility-or-gro/): Quale perimetro di emissioni confrontare con la soglia, quali viste alternative predisporre e quali questioni richiedono una conferma scritta dell’autorità o di un consulente legale degli Emirati Arabi Uniti.
- [Spiegazione della designazione ai sensi dell’Articolo 6: quando gli obblighi MRV si applicano a una Fonte](https://reporting.academy/it/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/article-6-designation-explained-when-uae-mrv-duties-attach-to-a-source/): Se esistono evidenze della designazione, quale unità essa copre e quali istruzioni di rendicontazione ne derivano.
- [Stime e qualità dei dati ai sensi della Legge sul clima degli EAU: che cosa è difendibile?](https://reporting.academy/it/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/estimates-and-data-quality-under-the-uae-climate-law-what-is-defensibl/): Stime e qualità dei dati ai sensi della Legge sul clima degli EAU: che cosa è difendibile?
- [Termine della legge climatica degli Emirati Arabi Uniti e stato attuale dell’attuazione: cosa è cambiato dopo il 30 maggio 2026](https://reporting.academy/it/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/uae-climate-law-deadline-and-current-implementation-status-what-change/): Quale data è giuridicamente rilevante: entrata in vigore, adeguamento dello stato, designazione, periodo di rendicontazione o scadenza di presentazione.
- [Valutazione del rischio climatico negli EAU: collegare il rischio fisico ad attività, catene di fornitura e finanza](https://reporting.academy/it/knowledge-hub/disclosure-guides/uae/uae-sector-inventories/uae-climate-risk-assessment-how-to-connect-physical-risk-to-assets-sup/): Valutazione del rischio climatico negli EAU: collegare il rischio fisico ad attività, catene di fornitura e finanza
- [Valutazione delle lacune della Climate Law degli EAU: applicabilità, MRV, verifica e preparazione alla riduzione](https://reporting.academy/it/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-law-gap-assessment-applicability-mrv-verification-and-redu/): Valutazione delle lacune della Climate Law degli EAU: applicabilità, MRV, verifica e preparazione alla riduzione
- [Verifica ai sensi della normativa climatica degli Emirati Arabi Uniti: ambito, indipendenza e preparazione all’assurance](https://reporting.academy/it/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-law-verification-scope-independence-and-assurance-readines/): Verifica ai sensi della normativa climatica degli Emirati Arabi Uniti: ambito, indipendenza e preparazione all’assurance
- [Capitale umano ai sensi di UK SRS S1: rischi per la forza lavoro, competenze, sicurezza e fidelizzazione](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-materiality-and-boundary/human-capital-under-uk-srs-s1-workforce-risks-skills-safety-and-retent/): Quali rischi e opportunità relativi alla forza lavoro, e quali informazioni di supporto, sono rilevanti per gli utilizzatori principali.
- [Checklist di conformità UK SRS S1 e matrice gratuita delle informative](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-compliance-checklist-and-free-disclosure-matrix/): È possibile tracciare ogni informativa fino a un requisito, a una fonte di evidenza, a un responsabile e a un punto di approvazione?
- [Come identificare rischi e opportunità legati alla sostenibilità ai sensi di UK SRS S1](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-materiality-and-boundary/how-to-identify-sustainability-related-risks-and-opportunities-under-u/): Come creare un registro completo e controllato che colleghi le questioni di sostenibilità alle prospettive dell'entità.
- [Come preparare un rapporto conforme a UK SRS S1: guida completa passo dopo passo](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/how-to-prepare-a-uk-srs-s1-report-complete-step-by-step-guide/): Come organizzare il primo ciclo di rendicontazione e conservare evidenze sufficienti a supportare il rapporto e la dichiarazione finali.
- [Come selezionare metriche settoriali ai sensi di UK SRS S1 senza uso obbligatorio di SASB](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-voluntary-use-and-mandatory-route/how-to-select-industry-based-metrics-under-uk-srs-s1-without-mandatory/): Come selezionare metriche settoriali ai sensi di UK SRS S1 senza uso obbligatorio di SASB
- [Controlli interni sulle informative UK SRS S1: un quadro pratico](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/internal-controls-over-uk-srs-s1-disclosures-a-practical-framework/): Come progettare controlli interni proporzionati per le informative UK SRS S1 senza creare una burocrazia separata per la sostenibilità.
- [Dichiarazione di conformità a UK SRS S1: le decisioni esatte alla base di un’affermazione esplicita e senza riserve](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-claims-and-climate-only-relief/uk-srs-s1-compliance-statement-exact-decisions-behind-an-explicit-and/): Il rendiconto può contenere una dichiarazione esplicita e senza riserve di conformità a UK SRS S1?
- [Effetti finanziari attuali e previsti ai sensi di UK SRS S1: una guida per i team finanziari](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-metrics-and-financial-effects/current-and-anticipated-financial-effects-under-uk-srs-s1-a-guide-for/): Quale effetto finanziario è adeguatamente supportabile, a quale livello di quantificazione, su quale orizzonte temporale e con quali ipotesi, controlli e informative collegate.
- [Errori comuni nell’UK SRS S1: copiare la formulazione IFRS, usare impropriamente le esenzioni e ignorare il diritto societario britannico](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-strategic-report-and-nfsis/common-uk-srs-s1-mistakes-copying-ifrs-wording-misusing-reliefs-and-ig/): Quale errore di attuazione potrebbe compromettere la relazione, l’attestazione o l’approvazione finale della relazione annuale?
- [Esenzione limitata al clima di UK SRS S1: funzionamento e durata per chi rendiconta volontariamente](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-claims-and-climate-only-relief/uk-srs-s1-climate-only-relief-how-it-works-and-how-long-voluntary-repo/): Se il paragrafo E3 sia disponibile, cosa modifichi, cosa debba essere dichiarato e come ampliare l’ambito oltre il clima.
- [I quattro pilastri di UK SRS S1: governance, strategia, gestione dei rischi, metriche e obiettivi](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-materiality-and-boundary/the-four-pillars-of-uk-srs-s1-governance-strategy-risk-management-metr/): Come seguire ciascuna questione materiale attraverso i quattro pilastri e collegarla all'informativa finanziaria.
- [Informativa specifica dell’entità secondo UK SRS S1: cosa fare quando non esiste uno standard dedicato](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-company-specific-disclosures-what-to-do-when-no-dedicated-st/): Informativa specifica dell’entità secondo UK SRS S1: cosa fare quando non esiste uno standard dedicato
- [Informative sulla governance di UK SRS S1: supervisione del consiglio, ruoli della direzione e prove](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-governance-disclosures-board-oversight-management-roles-and/): Se la relazione spiega il reale meccanismo di supervisione e gestione, anziché limitarsi a nominare un comitato o una politica.
- [Informative sulla strategia di UK SRS S1: modello di business, catena del valore, compromessi e allocazione delle risorse](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-strategy-disclosures-business-model-value-chain-trade-offs-a/): Come spiegare gli effetti sul modello di business e sulla catena del valore, le scelte, le risorse, le conseguenze finanziarie e la resilienza.
- [Kit operativo per il primo ciclo UK SRS S1](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-first-cycle-working-toolkit/): Quali file del pacchetto e quali guide correlate appartengono a questo kit?
- [Modelli pratici UK SRS S1](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-practical-templates/): Quali file del pacchetto e quali guide correlate appartengono a questo toolkit?
- [Modello di relazione UK SRS S1: struttura, Base di preparazione e richieste informative](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-report-template-structure-basis-of-preparation-and-disclosur/): Come strutturare l’informativa affinché i lettori ne comprendano la base, le conclusioni rilevanti, i collegamenti finanziari e l’affermazione.
- [Modello gratuito di registro della materialità e dei rischi e delle opportunità UK SRS S1](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-materiality-and-boundary/free-uk-srs-s1-materiality-and-risk-opportunity-register-template/): Quali rischi e opportunità correlati alla sostenibilità sono rilevanti e quale attività di informativa fanno scattare?
- [Primo ciclo di rendicontazione secondo UK SRS S1: base di preparazione, governance, materialità, metriche settoriali, dati, effetti finanziari, controlli, assurance e approvazione del consiglio](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-materiality-and-boundary/first-uk-srs-s1-reporting-cycle-reporting-basis-governance-materiality/): Come organizzare in sequenza il lavoro tecnico, sui dati, finanziario, di governance e di pubblicazione affinché la dichiarazione finale sia sostenibile?
- [Proporzionalità di UK SRS S1: «costo o sforzo eccessivi» e approcci commisurati](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-proportionality-undue-cost-or-effort-and-commensurate-approa/): Proporzionalità di UK SRS S1: «costo o sforzo eccessivi» e approcci commisurati
- [Proposte FCA UK: cosa potrebbe significare UK SRS S1 per le società quotate dal 2027](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-voluntary-use-and-mandatory-route/fca-uk-srs-proposals-what-uk-srs-s1-could-mean-for-listed-companies-fr/): se la categoria della vostra quotazione rientrerebbe nel regime UK SRS proposto dalla FCA dal 2027 e cosa predisporre prima della Policy Statement definitiva
- [Rendicontazione digitale secondo UK SRS S1: tassonomia, tagging e futuri requisiti di deposito](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-voluntary-use-and-mandatory-route/uk-srs-s1-digital-reporting-taxonomy-tagging-and-future-filing-require/): Rendicontazione digitale secondo UK SRS S1: tassonomia, tagging e futuri requisiti di deposito
- [Rischi legati alla natura nell'ambito di UK SRS S1: utilizzo di TNFD e delle indicazioni emergenti dell'ISSB](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-materiality-and-boundary/nature-related-risks-under-uk-srs-s1-using-tnfd-and-emerging-issb-guid/): Quali informazioni legate alla natura sono rilevanti per gli utilizzatori principali perché incidono sulle prospettive.
- [Si può dichiarare la conformità a UK SRS S1 usando l’esenzione limitata al clima?](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-claims-and-climate-only-relief/can-you-claim-uk-srs-s1-compliance-while-using-climate-only-relief/): Quale dichiarazione pubblica sia supportabile e come separare le affermazioni relative a UK SRS S1, UK SRS S2 e IFRS.
- [Tempistica di UK SRS S1: pubblicazione nel 2026, norme proposte per il 2027 e cosa dovrebbero fare ora le imprese](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-voluntary-use-and-mandatory-route/uk-srs-s1-timeline-2026-publication-proposed-2027-rules-and-what-compa/): Tempistica di UK SRS S1: pubblicazione nel 2026, norme proposte per il 2027 e cosa dovrebbero fare ora le imprese
- [UK SRS S1 Dati comparativi, stime ed errori: guida alla rendicontazione del primo anno](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-comparatives-estimates-and-errors-first-year-reporting-guide/): UK SRS S1 Dati comparativi, stime ed errori: guida alla rendicontazione del primo anno
- [UK SRS S1 e contrasto al greenwashing: come controllare le affermazioni di sostenibilità](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-claims-and-climate-only-relief/uk-srs-s1-and-anti-greenwashing-how-to-control-sustainability-claims/): Come comprovare e approvare le affermazioni UK SRS S1 su risultati, progressi, obiettivi, opportunità, resilienza ed effetti finanziari.
- [UK SRS S1 e GRI: confronto tra rendicontazione orientata agli investitori e rendicontazione degli impatti](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-vs-gri-investor-focused-and-impact-reporting-compared/): Se un elemento è rendicontato secondo la prospettiva dell'investitore, la prospettiva degli impatti o entrambe.
- [UK SRS S1 e il Companies Act: come potrebbero integrarsi i requisiti futuri](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-voluntary-use-and-mandatory-route/uk-srs-s1-and-the-companies-act-how-future-requirements-may-fit-togeth/): quanta capacità relativa a UK SRS sviluppare ora in vista di un iter ai sensi del Companies Act che non è ancora legge, e quali lacune legislative monitorare prima di assumere impegni
- [UK SRS S1 e il Rapporto strategico: come integrare la narrativa sulla sostenibilità e quella finanziaria](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-strategic-report-and-nfsis/uk-srs-s1-and-the-strategic-report-how-to-integrate-sustainability-and/): quali contenuti UK SRS può riportare il Rapporto strategico e dove un riferimento incrociato preciso è più sicuro che ripetere la stessa narrativa in due luoghi
- [UK SRS S1 e la NFSIS: cosa si può combinare e cosa rimane separato](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-strategic-report-and-nfsis/uk-srs-s1-and-the-nfsis-what-can-be-combined-and-what-remains-separate/): quali contenuti della NFSIS e degli UK SRS possono condividere un'unica base di evidenze e quali decisioni relative ad ambito, rilevanza e dichiarazioni pubbliche devono rimanere separate
- [UK SRS S1 e opzionalità SASB: cosa significa in pratica «può fare riferimento a e prendere in considerazione»](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-metrics-and-financial-effects/uk-srs-s1-sasb-optionality-what-may-refer-to-and-consider-means-in-pra/): Se SASB, un’altra fonte riconosciuta, la prassi dei pari o una misura sviluppata dall’entità fornisce informazioni rilevanti e rappresentative fedelmente per i settori e gli aspetti rilevanti dell’entità.
- [UK SRS S1 e UK SRS S2: come funzionano insieme i requisiti generali e quelli climatici](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-vs-uk-srs-s2-how-general-and-climate-requirements-work-toget/): UK SRS S1 e UK SRS S2: come funzionano insieme i requisiti generali e quelli climatici
- [UK SRS S1 ed ESRS a confronto: materialità per gli investitori, doppia materialità e rendicontazione Regno Unito-UE](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-strategic-report-and-nfsis/uk-srs-s1-vs-esrs-investor-materiality-double-materiality-and-uk-eu-re/): Quali attività di rendicontazione possono essere condivise tra UK SRS S1 ed ESRS e quali decisioni su materialità, informative e assurance devono restare separate?
- [UK SRS S1 Entità oggetto di reporting e perimetro: bilanci, catena del valore e cambiamenti del gruppo](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-materiality-and-boundary/uk-srs-s1-reporting-entity-and-boundary-financial-statements-value-cha/): Quali entità giuridiche e relazioni rientrano nell’entità oggetto di reporting, quali sono esterne al consolidamento ma interne alla valutazione dei rischi e delle opportunità, e come viene spiegato e riconciliato ciascun perimetro di misurazione delle metriche
- [UK SRS S1 Fonti di orientamento: SASB, CDSB, GRI, ESRS, TNFD e prassi di settore](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-strategic-report-and-nfsis/uk-srs-s1-sources-of-guidance-sasb-cdsb-gri-esrs-tnfd-and-industry-pra/): UK SRS S1 Fonti di orientamento: SASB, CDSB, GRI, ESRS, TNFD e prassi di settore
- [UK SRS S1 Informativa sulla gestione dei rischi: come integrare la sostenibilità nell'ERM](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-materiality-and-boundary/uk-srs-s1-risk-management-disclosures-how-to-integrate-sustainability/): Se l'informativa spiega gli input, la valutazione, la definizione delle priorità, il monitoraggio, le opportunità, i cambiamenti e l'effettiva integrazione nell'ERM.
- [UK SRS S1 Metriche e obiettivi: informazioni di settore, KPI specifici dell’entità e progressi](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-metrics-and-financial-effects/uk-srs-s1-metrics-and-targets-industry-information-entity-specific-kpi/): Quali metriche sono rilevanti e materiali, come documentare le misure specifiche dell’entità e come comunicare i progressi verso gli obiettivi senza nascondere metodi, stime o tappe intermedie mancate.
- [UK SRS S1 per i CFO: collegare i rischi di sostenibilità a budget, finanza e relazione annuale](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-metrics-and-financial-effects/uk-srs-s1-for-cfos-linking-sustainability-risks-to-budgets-finance-and/): Come tradurre i temi rilevanti di sostenibilità in evidenze finanziarie e informative della relazione annuale senza inventare una precisione inesistente.
- [UK SRS S1 per il consiglio: dieci domande prima dell’approvazione](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-board-briefing-ten-questions-directors-should-ask-before-app/): Se il consiglio dispone di evidenze sufficienti per approvare il rapporto, i rinvii e la dichiarazione pubblica.
- [UK SRS S1 per segretari societari e team legali: governance, collocazione nel rapporto e dichiarazioni](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-for-company-secretaries-and-legal-teams-governance-report-pl/): Dove sono collocate le informative, come sono comprovati la governance e i rinvii e che cosa l'entità può dichiarare pubblicamente in merito a conformità, allineamento e assurance.
- [UK SRS S1 per società private e non quotate: perché l’uso volontario può comunque essere importante](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-voluntary-use-and-mandatory-route/uk-srs-s1-for-private-and-unlisted-companies-why-voluntary-use-may-sti/): se l’uso volontario di UK SRS S1 giustifica il suo costo per una società non quotata e se applicarlo integralmente, in parte o come integrazione sottoposta a controllo
- [UK SRS S1 spiegato: cosa richiede, chi può utilizzarlo e come iniziare](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-explained-what-it-requires-who-can-use-it-and-how-to-start/): UK SRS S1 spiegato: cosa richiede, chi può utilizzarlo e come iniziare
- [UK SRS S1 Tempistiche di pubblicazione e collocazione della relazione: perché è stato rimosso l’esonero IFRS dalla pubblicazione differita](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-publication-timing-and-report-location-why-the-ifrs-delayed/): Dove sarà collocato l’insieme completo dell’informativa, come sarà pubblicato simultaneamente al bilancio e se un riferimento incrociato o un documento separato soddisfa le condizioni di UK SRS S1.
- [UK SRS S1 Utenti principali e «prospettive»: quali informazioni sono utili per le decisioni?](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-primary-users-and-prospects-what-information-is-decision-use/): Se le informazioni potrebbero influenzare le decisioni relative alla fornitura di risorse a causa di un effetto ragionevole sulle prospettive.
- [UK SRS S1 vs IFRS S1: Le modifiche del Regno Unito che cambiano l'applicazione](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-strategic-report-and-nfsis/uk-srs-s1-vs-ifrs-s1-the-uk-amendments-that-change-implementation/): UK SRS S1 vs IFRS S1: Le modifiche del Regno Unito che cambiano l'applicazione
- [UK SRS S1 è obbligatorio? Lo standard volontario e i futuri percorsi di reporting nel Regno Unito](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-voluntary-use-and-mandatory-route/is-uk-srs-s1-mandatory-the-voluntary-standard-and-future-uk-reporting/): UK SRS S1 è obbligatorio? Lo standard volontario e i futuri percorsi di reporting nel Regno Unito
- [UK SRS S1: preparazione all’assurance — evidenze, controlli e l’emergente regime di supervisione del Regno Unito](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-assurance-readiness-evidence-controls-and-the-emerging-uk-ov/): Quali evidenze, controlli e meccanismi di governance servono per preparare le informative UK SRS S1 all’assurance o a un altro vaglio esterno?
- [Un unico dataset può supportare UK SRS S1, IFRS S1, ESRS e GRI?](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-strategic-report-and-nfsis/can-one-dataset-support-uk-srs-s1-ifrs-s1-esrs-and-gri/): Quali informazioni costituiscono dati fonte comuni e quale elemento è specifico del framework.
- [Un'impresa può dichiarare la conformità sia a UK SRS S1 sia a IFRS S1?](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-strategic-report-and-nfsis/can-a-company-claim-both-uk-srs-s1-and-ifrs-s1-compliance/): Se il pacchetto di rendicontazione soddisfa ogni requisito di entrambi i riferimenti normativi.
- [Valutazione della materialità secondo UK SRS S1: informativa orientata agli investitori per le imprese britanniche](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-materiality-and-boundary/uk-srs-s1-materiality-assessment-investor-focused-reporting-for-uk-com/): Come decidere quali informazioni su un rischio o un'opportunità connessi alla sostenibilità già individuati devono comparire nella relazione.
- [Valutazione delle lacune rispetto a UK SRS S1: come verificare la preparazione per la rendicontazione volontaria o verso la FCA](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-voluntary-use-and-mandatory-route/uk-srs-s1-gap-assessment-how-to-test-readiness-for-voluntary-or-fca-re/): L’organizzazione è pronta per la rendicontazione, parzialmente pronta o ancora in fase di progettazione per UK SRS S1?
- [Agevolazione UK SRS S2 per un metodo alternativo di misurazione dei GHG: la regola del primo anno](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-alternative-ghg-measurement-relief-the-first-year-rule-expla/): Se C3 è disponibile e come effettuare la transizione tra metodi senza perdere tracciabilità o comparabilità.
- [Analisi degli scenari di UK SRS S2: un approccio proporzionato alla resilienza climatica](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/uk-srs-s2-scenario-analysis-a-proportionate-approach-to-climate-resili/): Quale metodo di analisi degli scenari è commisurato all’esposizione e alla capacità disponibile e se produce elementi probativi sufficienti per valutare la resilienza della strategia e del modello di business.
- [Come preparare un report climatico UK SRS S2: guida completa passo dopo passo](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-cycle-controls-and-assurance/how-to-prepare-a-uk-srs-s2-climate-report-complete-step-by-step-guide/): Come preparare un report climatico UK SRS S2: guida completa passo dopo passo
- [Controlli interni sui modelli di dati e sull’approvazione delle informative climatiche UK SRS S2](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-cycle-controls-and-assurance/internal-controls-over-uk-srs-s2-climate-disclosures-data-models-and-s/): Quale controllo previene o rileva lo specifico errore nell’informativa, chi lo gestisce e quali evidenze rimangono.
- [Dalla rendicontazione TCFD del Regno Unito a UK SRS S2: cosa devono aggiungere le società quotate](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/from-uk-tcfd-reporting-to-uk-srs-s2-what-listed-companies-need-to-add/): Dalla rendicontazione TCFD del Regno Unito a UK SRS S2: cosa devono aggiungere le società quotate
- [Effetti finanziari attuali e previsti ai sensi di UK SRS S2: una guida per i team finanziari](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/current-and-anticipated-financial-effects-under-uk-srs-s2-a-guide-for/): Quali effetti attuali e previsti sono supportabili, a quale livello di quantificazione, su quali orizzonti temporali e con quali assunzioni, intervalli, controlli e collegamenti al bilancio.
- [Emissioni finanziate UK SRS S2 e paragrafo B59A: cosa devono spiegare gli istituti finanziari](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-financed-emissions/uk-srs-s2-financed-emissions-and-paragraph-b59a-what-financial-institu/): Se la questione riguarda un normale ritardo nei dati che richiede una stima, un caso di impraticabilità nello stesso periodo ai sensi di B59A o l'utilizzo della disposizione distinta sullo Scope 3 di cui a C4.
- [Emissioni Scope 1, Scope 2 e Scope 3 di UK SRS S2: guida completa alla misurazione](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-scope-1-scope-2-and-scope-3-emissions-complete-measurement-g/): Come definire il perimetro, misurare le emissioni lorde e conservare prove sufficienti per ogni Scope?
- [Errori comuni in UK SRS S2: copiare le agevolazioni IFRS, rappresentare erroneamente Scope 3 e ignorare le sovrapposizioni del Regno Unito](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/common-uk-srs-s2-mistakes-copying-ifrs-reliefs-misstating-scope-3-and/): Il problema riguarda una fonte errata, una conclusione errata sull’applicabilità, evidenze mancanti, un’informativa incompleta sulla disposizione o una dichiarazione pubblica non supportata?
- [Esenzione Scope 3 di UK SRS S2: come funziona l’uso volontario senza scadenza e cosa deve essere comunicato](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-scope-3-relief-how-indefinite-voluntary-use-works-and-what-m/): Se utilizzare C4, cosa comunicare, quali informazioni continuare a sviluppare e come prepararsi alle future norme obbligatorie.
- [Gestione del rischio climatico secondo UK SRS S2: identificazione, prioritizzazione e integrazione nell’ERM](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/uk-srs-s2-climate-risk-management-identification-prioritisation-and-er/): Se il processo climatico è sufficientemente specifico, ripetibile e integrato da supportare l’informativa di cui al paragrafo 25 e le informazioni collegate su strategia, metriche ed effetti finanziari.
- [I quattro pilastri di UK SRS S2: governance, strategia, gestione dei rischi, metriche e obiettivi](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/the-four-pillars-of-uk-srs-s2-governance-strategy-risk-management-metr/): Come assegnare le responsabilità e rendere l’informativa connessa, coerente e basata su evidenze in tutti e quattro i pilastri.
- [Informativa sulla governance climatica secondo UK SRS S2: supervisione del consiglio, competenze e controlli](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/uk-srs-s2-climate-governance-disclosures-board-oversight-skills-and-co/): Se la narrazione sulla governance climatica sia supportata da responsabilità chiare, supervisione competente, evidenze decisionali e controlli operativi.
- [Informative sui piani di transizione secondo UK SRS S2: cosa è richiesto quando esiste un piano?](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-targets-transition-plans-and-credits/uk-srs-s2-transition-plan-disclosures-what-is-required-when-a-plan-exi/): Se l’entità dispone di un piano che soddisfa il concetto previsto da UK SRS S2 e se le sue informative spiegano fedelmente il piano, la base della sua attuazione e i suoi progressi.
- [Informative sulla strategia secondo UK SRS S2: modello di business, catena del valore, impiego del capitale e compromessi](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/uk-srs-s2-strategy-disclosures-business-model-value-chain-capital-depl/): Se l’informativa sulla strategia climatica spiega una risposta specifica dell’entità, finanziata e monitorata, ai rischi e alle opportunità rilevanti.
- [Lista di controllo della conformità UK SRS S2 e matrice gratuita per l'informativa climatica](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-cycle-controls-and-assurance/uk-srs-s2-compliance-checklist-and-free-climate-disclosure-matrix/): Quali righe sono complete, quali presentano lacune o disposizioni, quali evidenze e azioni correttive sono necessarie e se la dichiarazione di conformità prevista può essere approvata.
- [Metriche settoriali di UK SRS S2: guida SASB opzionale ma giudizio settoriale obbligatorio](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-industry-based-metrics-optional-sasb-guidance-but-mandatory/): Quali metriche settoriali sono pertinenti per le questioni climatiche materiali dell’entità e quale fonte o misura sviluppata dall’entità soddisfa meglio il fabbisogno informativo.
- [Modello di relazione UK SRS S2: quattro pilastri, GHG, effetti finanziari e agevolazioni](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-report-template-four-pillars-ghg-financial-effects-and-relie/): Quali sezioni e tabelle sono necessarie nella relazione, come collegarle e come utilizzare i riferimenti incrociati senza oscurare le informazioni o perdere il controllo.
- [Norme climatiche FCA UK SRS: ambito, esenzioni e rendicontazione proposti a partire dal 2027](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/fca-uk-srs-climate-rules-proposed-scope-reliefs-and-reporting-from-202/): Norme climatiche FCA UK SRS: ambito, esenzioni e rendicontazione proposti a partire dal 2027
- [Obiettivi climatici UKSRS S2: ambito, periodo di riferimento, traguardi intermedi, obiettivi lordi/netti di GHG, convalida, revisioni, obiettivi mancati e crediti di carbonio.](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-targets-transition-plans-and-credits/uk-srs-s2-climate-targets-base-years-boundaries-milestones-and-perform/): Se ogni obiettivo rilevante dispone di una definizione completa e controllata e se la performance può essere misurata in modo coerente e spiegata correttamente.
- [Perché UK SRS S2 deve essere applicato insieme a UK SRS S1](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/why-uk-srs-s2-must-be-applied-with-uk-srs-s1/): Perché UK SRS S2 deve essere applicato insieme a UK SRS S1
- [Primo ciclo di rendicontazione UK SRS S2: un piano di implementazione di 12 mesi](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-cycle-controls-and-assurance/first-uk-srs-s2-reporting-cycle-a-12-month-implementation-plan/): Cosa deve accadere in ciascun mese, da quali altri flussi di lavoro dipendono i singoli flussi e quale gate relativo alle evidenze e all’approvazione segna il completamento effettivo.
- [Registri UK SRS S2 di politiche, assurance, controlli e rendicontazione digitale](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-cycle-controls-and-assurance/uk-srs-s2-policy-assurance-controls-and-digital-registers/): Quali file del pacchetto e quali guide correlate appartengono a questo toolkit?
- [Registri UK SRS S2 di rischio climatico, materialità, governance e strategia](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/uk-srs-s2-climate-risk-materiality-governance-and-strategy-registers/): Quali file del pacchetto e quali guide correlate appartengono a questo toolkit?
- [Registri UK SRS S2 per misurazione dei GHG, agevolazioni e Scope 2](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-ghg-measurement-relief-and-scope-2-registers/): Quali file del pacchetto e quali guide correlate appartengono a questo toolkit?
- [Rischi fisici, rischi di transizione e opportunità climatiche secondo UK SRS S2 spiegati](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/uk-srs-s2-physical-risks-transition-risks-and-climate-opportunities-ex/): Come classificare una questione climatica e collegarla all’esposizione, alla vulnerabilità, alla risposta e alle prospettive specifiche dell’entità.
- [Scope 2 di UK SRS S2: emissioni location-based, contratti e dichiarazioni sull’elettricità rinnovabile](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-scope-2-location-based-emissions-contracts-and-renewable-ele/): Come rendicontare il dato location-based obbligatorio e aggiungere informazioni contrattuali o market-based credibili.
- [Spiegazione della sede, delle tempistiche e della dichiarazione di conformità del rapporto UK SRS S2](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-cycle-controls-and-assurance/uk-srs-s2-report-location-timing-and-compliance-statement-explained/): Spiegazione della sede, delle tempistiche e della dichiarazione di conformità del rapporto UK SRS S2
- [Tassonomia per la rendicontazione digitale UK SRS S2, marcatori climatici e futuri depositi FCA](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/uk-srs-s2-digital-reporting-taxonomy-climate-tags-and-future-fca-filin/): Cosa può essere predisposto ora, cosa richiede una decisione su un’estensione o una versione e cosa rimane subordinato a una futura regola.
- [UK SRS S2 Ambito 3 Categoria 15: investimenti, esclusioni e modifiche del 2025](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-financed-emissions/uk-srs-s2-scope-3-category-15-investments-exclusions-and-the-2025-amen/): Se misurare una popolazione più ampia per la Categoria 15 o applicare la limitazione consentita alle emissioni finanziate, e come spiegare tale confine.
- [UK SRS S2 Crediti di carbonio: uso pianificato, attributi di qualità e controlli sul greenwashing](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-targets-transition-plans-and-credits/uk-srs-s2-carbon-credits-planned-use-quality-attributes-and-greenwashi/): Se l’obiettivo netto mostra in modo trasparente le riduzioni lorde, le emissioni residue, la dipendenza pianificata dai crediti e le evidenze a sostegno della qualità dei crediti e delle dichiarazioni.
- [UK SRS S2 e informative climatiche NFSIS: quando si può evitare la duplicazione](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/uk-srs-s2-and-nfsis-climate-disclosures-when-duplication-can-be-avoide/): UK SRS S2 e informative climatiche NFSIS: quando si può evitare la duplicazione
- [UK SRS S2 e la futura rendicontazione ai sensi del Companies Act per le imprese economicamente significative](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/uk-srs-s2-and-the-companies-act-future-reporting-for-economically-sign/): Che cosa costruire ora e che cosa deve rimanere un’ipotesi giuridica o politica aperta?
- [UK SRS S2 e le modifiche di dicembre 2025 all’IFRS S2: che cosa è già incluso?](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/uk-srs-s2-and-the-december-2025-ifrs-s2-amendments-what-is-already-inc/): Quali modifiche di dicembre 2025 fanno già parte di UK SRS S2 e quali documenti di implementazione devono cambiare.
- [UK SRS S2 e politica sui piani di transizione: informativa dello standard o obbligo di piano](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-targets-transition-plans-and-credits/uk-srs-s2-and-transition-plan-policy-standard-disclosures-vs-a-mandato/): Quali affermazioni sono requisiti di UK SRS S2, quali sono indicazioni e quali dipendono da politiche future.
- [UK SRS S2 e SECR: perché la rendicontazione delle emissioni potrebbe essere ancora duplicata](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-and-secr-why-emissions-reporting-may-still-be-duplicated/): UK SRS S2 e SECR: perché la rendicontazione delle emissioni potrebbe essere ancora duplicata
- [UK SRS S2 per gli assicuratori: sottoscrizione, investimenti e resilienza climatica](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-financed-emissions/uk-srs-s2-for-insurers-underwriting-investments-and-climate-resilience/): Come collegare due portafogli nella valutazione della resilienza mantenendo distinti le emissioni finanziate, le emissioni associate all’assicurazione e gli altri parametri.
- [UK SRS S2 per i CFO: collegare il rischio climatico, i GHG e la relazione annuale](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-cycle-controls-and-assurance/uk-srs-s2-for-cfos-connecting-climate-risk-ghg-and-the-annual-report/): Quali informazioni climatiche devono entrare nei sistemi finanziari, quali responsabili specialistici restano responsabili e quali riconciliazioni e approvazioni sono necessarie prima della pubblicazione della relazione annuale.
- [UK SRS S2 per i gestori patrimoniali: perimetri di portafoglio, emissioni finanziate e dati dei clienti](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-financed-emissions/uk-srs-s2-for-asset-managers-portfolio-boundaries-financed-emissions-a/): Come definire l'AUM totale e la copertura delle emissioni finanziate controllando prodotti, mandati, periodi dei dati, stime e dichiarazioni ai clienti.
- [UK SRS S2 per le banche: emissioni finanziate, rischio di credito e metriche climatiche](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-financed-emissions/uk-srs-s2-for-banks-financed-emissions-credit-risk-and-climate-metrics/): Come trasformare la popolazione controllata delle esposizioni lorde in informative su emissioni, rischi, scenari e obiettivi che siano collegate e verificabili.
- [UK SRS S2 Preparazione all'assurance, scenari GHG, effetti finanziari e controlli](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-cycle-controls-and-assurance/uk-srs-s2-assurance-readiness-ghg-scenarios-financial-effects-and-cont/): Che cosa è oggetto di assurance, rispetto a quali criteri, su quale perimetro e a quale livello.
- [UK SRS S2 Resilienza climatica: come valutare e divulgare la capacità di adattamento](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/uk-srs-s2-climate-resilience-how-to-assess-and-disclose-capacity-to-ad/): Se l’entità dispone di una valutazione supportabile ed equilibrata della capacità di adattamento nei diversi orizzonti temporali e se la divulgazione riflette accuratamente vincoli e incertezza.
- [UK SRS S2 Soggetto tenuto alla rendicontazione e confine delle emissioni GHG: gruppi, joint venture, leasing e catene del valore](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-reporting-entity-and-ghg-boundary-groups-jvs-leases-and-valu/): Come ciascuna entità giuridica, ciascun sito, ciascuna partecipata, ciascun leasing e ciascuna categoria della catena del valore è trattata nel soggetto tenuto alla rendicontazione e in Scope 1, Scope 2 o Scope 3.
- [UK SRS S2 spiegato: requisiti di informativa climatica e come iniziare](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/uk-srs-s2-explained-climate-disclosure-requirements-and-how-to-start/): UK SRS S2 spiegato: requisiti di informativa climatica e come iniziare
- [UK SRS S2 vs IFRS S2: confronto tra modifiche del Regno Unito, esenzioni ed emissioni finanziate](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/uk-srs-s2-vs-ifrs-s2-uk-amendments-reliefs-and-financed-emissions-comp/): UK SRS S2 vs IFRS S2: confronto tra modifiche del Regno Unito, esenzioni ed emissioni finanziate
- [UK SRS S2 è obbligatorio? Uso volontario, proposte della FCA e la tempistica del 2027](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/is-uk-srs-s2-mandatory-voluntary-use-fca-proposals-and-the-2027-timeli/): UK SRS S2 è obbligatorio? Uso volontario, proposte della FCA e la tempistica del 2027
- [UKSRS S2 Metriche e obiettivi climatici: metriche intersettoriali, GHG, esposizione ai rischi, opportunità, impiego di capitale, prezzi del carbonio, remunerazione, metriche settoriali e obiettivi.](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-climate-metrics-and-targets-cross-industry-industry-based-an/): Quali metriche climatiche devono essere comunicate, come vengono misurate e controllate e come obiettivi e dati comparativi restano trasparenti quando cambiano metodi, confini o qualità dei dati.
- [Valutazione della rilevanza climatica secondo UK SRS S2: quali informazioni potrebbero influire sulle prospettive?](https://reporting.academy/it/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/uk-srs-s2-climate-materiality-assessment-what-information-could-affect/): Quali questioni climatiche e quali informazioni su di esse potrebbero influenzare le decisioni di allocazione delle risorse degli utilizzatori principali.
- [Actuele en verwachte financiële effecten onder ESRS: een praktische handleiding voor financiële teams](https://reporting.academy/nl/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/current-and-anticipated-financial-effects-under-esrs-a-practical-guide/): Actuele en verwachte financiële effecten onder ESRS: een praktische handleiding voor financiële teams
- [Betrokkenheid van belanghebbenden bij ESRS: getroffen belanghebbenden, due diligence, vertegenwoordigers, proxy’s, klachtenmechanismen, onderbouwing van materialiteit en governance](https://reporting.academy/nl/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/stakeholder-engagement-in-esrs-affected-stakeholders-due-diligence-rep/): Hoe proportionele betrokkenheid kan worden ontworpen en de invloed ervan op besluiten kan worden aangetoond.
- [CSRD versus ESRS: Wat is het verschil?](https://reporting.academy/nl/knowledge-hub/disclosure-guides/esrs/esrs-standards-and-scope/csrd-vs-esrs-what-is-the-difference/): Scheid de analyse van het wettelijke toepassingsgebied en de omzetting van de analyse van de implementatie van de rapportagestandaard.
- [De ESRS-beperking voor de waardeketen uitgelegd: beschermde ondernemingen, leveranciersverzoeken en rapportageverlichting](https://reporting.academy/nl/knowledge-hub/disclosure-guides/esrs/esrs-standards-and-scope/esrs-value-chain-cap-explained-protected-undertakings-supplier-request/): De ESRS-beperking voor de waardeketen uitgelegd: beschermde ondernemingen, leveranciersverzoeken en rapportageverlichting
- [Digitale tagging en XBRL voor ESRS: wat ondernemingen nu moeten opbouwen](https://reporting.academy/nl/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-digital-tagging-and-xbrl-what-preparers-need-to-build-now/): Digitale tagging en XBRL voor ESRS: wat ondernemingen nu moeten opbouwen
- [Een ESRS-duurzaamheidsverklaring structureren: secties, kruisverwijzingen en verbonden informatie](https://reporting.academy/nl/knowledge-hub/disclosure-guides/esrs/esrs-reporting-cycle-and-controls/how-to-structure-an-esrs-sustainability-statement-sections-cross-refer/): Maak onderscheid tussen de afzonderlijke verklaring, de vier delen ervan en de vier rapportagegebieden.
- [Een ESRS-duurzaamheidsverklaring voorbereiden: complete stapsgewijze handleiding](https://reporting.academy/nl/knowledge-hub/disclosure-guides/esrs/esrs-reporting-cycle-and-controls/how-to-prepare-an-esrs-sustainability-statement-complete-step-by-step/): Hoe het programma zo te organiseren dat materialiteit, gegevens, toelichting, beheersmaatregelen en publicatie één traceerbaar proces vormen.
- [Eerste ESRS-rapportagecyclus: een projectplan van 15 maanden voor ondernemingen en groepen](https://reporting.academy/nl/knowledge-hub/disclosure-guides/esrs/esrs-reporting-cycle-and-controls/first-esrs-reporting-cycle-a-15-month-project-plan-for-companies-and-g/): Wat moet vroeg worden besloten, welke werkstromen kunnen overlappen en welke afhankelijkheden liggen op het kritieke pad?
- [Entiteitsspecifieke informatieverschaffing volgens ESRS: wanneer de standaarden een materiële IRO niet afdekken](https://reporting.academy/nl/knowledge-hub/disclosure-guides/esrs/esrs-information-materiality/esrs-entity-specific-disclosures-when-the-standards-do-not-cover-a-mat/): Welke aanvullende narratieve informatie, metriek- of streefwaarde-informatie is nodig voor een getrouwe weergave?
- [ESRS 2 Algemene toelichtingen: grondslag van opstelling, governance, strategie, bedrijfsmodel, belanghebbenden, materiële IRO's, inhoudsopgave en GDR](https://reporting.academy/nl/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-2-general-disclosures-basis-of-preparation-governance-strategy-bu/): Hoe ontwerp je één samenhangend, organisatiebreed narratief en bewijssysteem.
- [ESRS 2023 versus herziene ESRS 2026: welke versie moet uw onderneming gebruiken?](https://reporting.academy/nl/knowledge-hub/disclosure-guides/esrs/esrs-revised-standards-2026-transition/esrs-2023-vs-revised-esrs-2026-which-version-should-your-company-use/): Selecteer een juridisch geldige versieroute en leg de gevolgen voor gegevens, vergelijkende gegevens, beheersing en openbaarmaking vast.
- [ESRS E1 Klimaatverandering: Complete implementatiegids](https://reporting.academy/nl/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-e1-climate-change-complete-implementation-guide/): ESRS E1 Klimaatverandering: Complete implementatiegids
- [ESRS E2 Verontreiniging: lucht, water, bodem, microplastics en zorgwekkende stoffen](https://reporting.academy/nl/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-e2-pollution-air-water-soil-microplastics-and-substances-of-conce/): ESRS E2 Verontreiniging: lucht, water, bodem, microplastics en zorgwekkende stoffen
- [ESRS E3 Water: Onttrekking, verbruik, lozing en rapportage over waterstress](https://reporting.academy/nl/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-e3-water-withdrawal-consumption-discharge-and-water-stress-report/): ESRS E3 Water: Onttrekking, verbruik, lozing en rapportage over waterstress
- [ESRS E4 Biodiversiteit en ecosystemen: locaties, waardeketens, maatstaven en transitieplannen](https://reporting.academy/nl/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-e4-biodiversity-and-ecosystems-sites-value-chains-metrics-and-tra/): ESRS E4 Biodiversiteit en ecosystemen: locaties, waardeketens, maatstaven en transitieplannen
- [ESRS E5 en S1–S4-implementatieregisters](https://reporting.academy/nl/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-e5-and-s1s4-implementation-registers/): Welke pakketbestanden en gerelateerde gidsen behoren tot deze toolkit?
- [ESRS E5 Hulpbronnengebruik en circulaire economie: materiaalstromen, afval en circulariteitsmaatstaven](https://reporting.academy/nl/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-e5-resource-use-and-circular-economy-material-flows-waste-and-cir/): Hoe een traceerbaar model van materiaalstromen kan worden opgebouwd en voor bewijs geschikte E5-maatstaven en -doelstellingen kunnen worden geselecteerd.
- [ESRS en CSDDD: rapportage, gepaste zorgvuldigheid en verantwoordelijkheden in de waardeketen vergeleken](https://reporting.academy/nl/knowledge-hub/disclosure-guides/esrs/esrs-alongside-other-frameworks/esrs-and-csddd-reporting-due-diligence-and-value-chain-responsibilitie/): Welk bewijsmateriaal en welke processen kunnen worden gedeeld, en welke conclusies, goedkeuringen en openbare beweringen moeten specifiek voor elk instrument blijven?
- [ESRS en de EU-taxonomie: hoe geschiktheid, afstemming en duurzaamheidsrapportages met elkaar kunnen worden verbonden](https://reporting.academy/nl/knowledge-hub/disclosure-guides/esrs/esrs-alongside-other-frameworks/esrs-and-the-eu-taxonomy-how-to-connect-eligibility-alignment-and-sust/): Hoe activiteiten- en financiële gegevens kunnen worden gedeeld en tegelijkertijd afzonderlijke tests voor Taxonomie-geschiktheid/afstemming en ESRS-vereisten inzake materialiteit/rapportage kunnen worden gehandhaafd.
- [ESRS G1 Zakelijk gedrag: ethiek, corruptie, klokkenluiden, leveranciers en betalingspraktijken](https://reporting.academy/nl/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-g1-business-conduct-ethics-corruption-whistleblowing-suppliers-an/): Welke subonderwerpen van G1 materieel zijn, welke informatieverschaffing en entiteitsspecifieke informatie nodig zijn, en welk bewijs elke verklaring ondersteunt.
- [ESRS GHG-verwijderingen en koolstofkredieten: bruto-emissies, claims en openbaarmakingsregels](https://reporting.academy/nl/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-ghg-removals-and-carbon-credits-gross-emissions-claims-and-disclo/): ESRS GHG-verwijderingen en koolstofkredieten: bruto-emissies, claims en openbaarmakingsregels
- [ESRS S1 Eigen personeelsbestand: volledige gids voor beleid, metrics en kenmerken van werknemers](https://reporting.academy/nl/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-s1-own-workforce-complete-guide-to-policies-metrics-and-worker-ch/): Hoe de S1-populatie kan worden bepaald en de toepasselijke metrics en narratieven over het personeelsbestand kunnen worden beheerst.
- [ESRS S2 Werknemers in de waardeketen: gepaste zorgvuldigheid, gegevens en bewijs van leveranciers](https://reporting.academy/nl/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-s2-workers-in-the-value-chain-due-diligence-data-and-supplier-evi/): Welke werknemersgroepen en relaties materieel zijn, welk bewijs proportioneel is en hoe actie, herstel en resultaten worden aangetoond.
- [ESRS S3 Geraakte gemeenschappen: hoe impacts te identificeren en betrokkenheid te rapporteren](https://reporting.academy/nl/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-s3-affected-communities-how-to-identify-impacts-and-report-engage/): Welke gemeenschappen en rechten verbonden zijn met materiële impacts, en hoe betrokkenheid, klachten, herstel en bewijsmateriaal worden beheerst.
- [ESRS S4 Consumenten en eindgebruikers: producteffecten, veiligheid, privacy en toegang](https://reporting.academy/nl/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-s4-consumers-and-end-users-product-impacts-safety-privacy-and-acc/): Welke effecttrajecten voor producten/gebruikers zijn materieel, en hoe worden klachten, incidenten, privacy, toegang en productonderbouwing beheerst.
- [ESRS Scope 1-, Scope 2- en Scope 3-emissies: grenzen, methoden en gegevenscontroles](https://reporting.academy/nl/knowledge-hub/disclosure-guides/esrs/esrs-reporting-cycle-and-controls/esrs-scope-1-scope-2-and-scope-3-emissions-boundaries-methods-and-data/): ESRS Scope 1-, Scope 2- en Scope 3-emissies: grenzen, methoden en gegevenscontroles
- [ESRS uitgelegd: Wat de standaarden vereisen, op wie ze van toepassing zijn en hoe u begint](https://reporting.academy/nl/knowledge-hub/disclosure-guides/esrs/esrs-standards-and-scope/esrs-explained-what-the-standards-require-who-must-apply-them-and-how/): Bepaal de juridische toegangspoort, de toepasselijke ESRS-editie, de rapportagegrens, de materiële onderwerpen en de eerste implementatievolgorde.
- [ESRS versus GRI: dubbele materialiteit, impactrapportage en praktische interoperabiliteit](https://reporting.academy/nl/knowledge-hub/disclosure-guides/esrs/esrs-alongside-other-frameworks/esrs-vs-gri-double-materiality-impact-reporting-and-practical-interope/): Welk bewijs kan worden hergebruikt, welke toetsen en outputs raamwerkspecifiek blijven en welke architectuur voor een gecombineerd rapport verdedigbaar is.
- [ESRS versus IFRS S1 en IFRS S2: belangrijkste verschillen in materialiteit, reikwijdte en rapportage](https://reporting.academy/nl/knowledge-hub/disclosure-guides/esrs/esrs-alongside-other-frameworks/esrs-vs-ifrs-s1-and-ifrs-s2-key-differences-in-materiality-scope-and-r/): Hoe processen en gegevens kunnen worden gedeeld terwijl afzonderlijke conclusies over materialiteit, afbakening, presentatie, naleving en assurance behouden blijven.
- [ESRS voor groepen van buiten de EU en ESRS-40a: reikwijdte, vrijstellingen en nieuwe vereisten](https://reporting.academy/nl/knowledge-hub/disclosure-guides/esrs/esrs-standards-and-scope/esrs-for-non-eu-groups-and-esrs-40a-scope-exemptions-and-emerging-requ/): ESRS voor groepen van buiten de EU en ESRS-40a: reikwijdte, vrijstellingen en nieuwe vereisten
- [ESRS-beleid, acties, metriek en doelstellingen: GDR-P, GDR-A, GDR-M, GDR-T, middelen, methoden, referentiewaarden, mijlpalen en toelichtingen bij afwezigheid](https://reporting.academy/nl/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-policies-actions-metrics-and-targets-gdr-p-gdr-a-gdr-m-gdr-t-reso/): Hoe beleids-, actie-, metriek- en doelstellingentoelichtingen rond de IRO moeten worden gestructureerd.
- [ESRS-beoordeling van dubbele materialiteit: een stapsgewijze handleiding voor 2026](https://reporting.academy/nl/knowledge-hub/disclosure-guides/esrs/esrs-double-materiality/esrs-double-materiality-assessment-a-step-by-step-guide-for-2026/): Welke IRO's en gerelateerde onderwerpen materieel zijn, welk bewijs de conclusie ondersteunt en welke informatie in de verklaring wordt opgenomen.
- [ESRS-gapanalyse: hoe u uw huidige verslag vergelijkt met herziene vereisten](https://reporting.academy/nl/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-gap-assessment-how-to-compare-your-current-report-with-revised-re/): ESRS-gapanalyse: hoe u uw huidige verslag vergelijkt met herziene vereisten
- [ESRS-gegevensbeheer en interne beheersing: van gegevenseigenaren tot assurancebewijs](https://reporting.academy/nl/knowledge-hub/disclosure-guides/esrs/esrs-reporting-cycle-and-controls/esrs-data-governance-and-internal-controls-from-datapoint-owners-to-as/): Welke governance, definities, beheersingsmaatregelen en bewijzen maken elke informatieverschaffing traceerbaar, reproduceerbaar en beoordeelbaar?
- [ESRS-klimaatscenarioanalyse en veerkracht: een proportionele aanpak voor het eerste jaar](https://reporting.academy/nl/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-climate-scenario-analysis-and-resilience-a-proportionate-first-ye/): Begrijp wat het herziene E1 vereist en wanneer scenarioanalyse wordt gebruikt.
- [ESRS-klimaattransitieplan: vereisten, verenigbaarheid met 1.5°C en veelvoorkomende lacunes](https://reporting.academy/nl/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-climate-transition-plan-requirements-1-5c-compatibility-and-commo/): ESRS-klimaattransitieplan: vereisten, verenigbaarheid met 1.5°C en veelvoorkomende lacunes
- [ESRS-nalevingschecklist en gratis openbaarmakingsmatrix: wat vóór publicatie moet worden voltooid](https://reporting.academy/nl/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-compliance-checklist-and-free-disclosure-matrix-what-to-complete/): ESRS-nalevingschecklist en gratis openbaarmakingsmatrix: wat vóór publicatie moet worden voltooid
- [ESRS-openbaarmakingsmatrix en inhoudsopgave: vereisten, AR’s, datapunten, eigenaars, bewijs, beheersmaatregelen, assurance-status en rapportlocaties](https://reporting.academy/nl/knowledge-hub/disclosure-guides/esrs/esrs-reporting-cycle-and-controls/esrs-disclosure-matrix-and-content-index-requirements-ars-datapoints-o/): Welke velden en welk werkproces nodig zijn van IRO tot definitieve pagina.
- [ESRS-openbaarmakingsvereisten, datapunten en toepassingsvereisten: hoe de standaarden te lezen](https://reporting.academy/nl/knowledge-hub/disclosure-guides/esrs/esrs-information-materiality/esrs-disclosure-requirements-datapoints-and-application-requirements-h/): ESRS-openbaarmakingsvereisten, datapunten en toepassingsvereisten: hoe de standaarden te lezen
- [ESRS-rapportagegrenzen: financiële consolidatie, eigen activiteiten en de waardeketen](https://reporting.academy/nl/knowledge-hub/disclosure-guides/esrs/esrs-standards-and-scope/esrs-reporting-boundaries-financial-consolidation-own-operations-and-t/): Hoe moet elke entiteit, activiteit, elk actief of elke relatie worden geclassificeerd voor de materialiteitsbeoordeling, narratieve toelichtingen en individuele maatstaven?
- [ESRS-schattingen en ‘onevenredige kosten of inspanning’: wanneer is een vrijstelling verdedigbaar?](https://reporting.academy/nl/knowledge-hub/disclosure-guides/esrs/esrs-information-materiality/esrs-estimates-and-undue-cost-or-effort-when-relief-is-defensible/): ESRS-schattingen en ‘onevenredige kosten of inspanning’: wanneer is een vrijstelling verdedigbaar?
- [ESRS-weglatingen en vertrouwelijke informatie: commerciële benadeling, bedrijfsgeheimen en privacy](https://reporting.academy/nl/knowledge-hub/disclosure-guides/esrs/esrs-information-materiality/esrs-omissions-and-confidential-information-commercial-prejudice-trade/): ESRS-weglatingen en vertrouwelijke informatie: commerciële benadeling, bedrijfsgeheimen en privacy
- [Gereedheid voor beperkte mate van zekerheid bij ESRS: bewijs, beheersmaatregelen en veelvoorkomende bevindingen](https://reporting.academy/nl/knowledge-hub/disclosure-guides/esrs/esrs-reporting-cycle-and-controls/esrs-limited-assurance-readiness-evidence-controls-and-common-findings/): Definieer gereedheid voor een beperkte mate van zekerheid zonder werkzaamheden voor gereedheid te behandelen als een assuranceconclusie.
- [Herziene ESRS 2026: Wat is er veranderd en hoe bereidt u zich voor op rapportage over 2027](https://reporting.academy/nl/knowledge-hub/disclosure-guides/esrs/esrs-revised-standards-2026-transition/revised-esrs-2026-what-changed-and-how-to-prepare-for-2027-reporting/): Identificeer wijzigingen die gevolgen hebben voor methodologie, gegevens, beheersmaatregelen, vergelijkende informatie en de gekozen transitieroute voor FY2026.
- [Hoe impacts, risico’s en kansen onder ESRS te identificeren: bedrijfscontext, waardeketens, afhankelijkheden, tijdshorizonten, drempelwaarden en het IRO-register](https://reporting.academy/nl/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/how-to-identify-impacts-risks-and-opportunities-under-esrs-business-co/): Hoe u van bedrijfscontext naar specifieke, op bewijs gebaseerde IRO’s en materiële onderwerpen gaat.
- [Impactmaterialiteit versus financiële materialiteit: hoe dubbele materialiteit onder ESRS werkt](https://reporting.academy/nl/knowledge-hub/disclosure-guides/esrs/esrs-double-materiality/impact-materiality-vs-financial-materiality-how-esrs-double-materialit/): Of een onderwerp materieel is vanuit het impactperspectief, het financiële perspectief of beide.
- [Kan één dataset zowel ESRS- als IFRS S1/S2-rapportage ondersteunen?](https://reporting.academy/nl/knowledge-hub/disclosure-guides/esrs/esrs-alongside-other-frameworks/can-one-dataset-support-both-esrs-and-ifrs-s1-s2-reporting/): Welke informatie in de gemeenschappelijke master-/bewijslaag hoort en welke aanpassingen en goedkeuringen frameworkspecifiek moeten blijven.
- [Materialiteit van ESRS-informatie: waarom een materieel onderwerp niet elk datapunt verplicht maakt](https://reporting.academy/nl/knowledge-hub/disclosure-guides/esrs/esrs-information-materiality/esrs-information-materiality-why-a-material-topic-does-not-make-every/): Welke informatievereisten, toepassingsvereisten, datapunten en entiteitsspecifieke informatie materieel zijn voor elke materiële IRO en elk subonderwerp.
- [Praktische ESRS-controlesjablonen](https://reporting.academy/nl/knowledge-hub/disclosure-guides/esrs/esrs-reporting-cycle-and-controls/esrs-practical-control-templates/): Welke pakketbestanden en gerelateerde gidsen behoren tot deze toolkit?
- [Top-down dubbele materialiteitsbeoordeling onder de herziene ESRS: praktische methodologie](https://reporting.academy/nl/knowledge-hub/disclosure-guides/esrs/esrs-double-materiality/top-down-double-materiality-assessment-under-revised-esrs-practical-me/): Welke onderwerpen op basis van bewijs uit het bedrijfsmodel kunnen worden geconcludeerd en welke een gerichte beoordeling op IRO-niveau vereisen.
- [Veelvoorkomende fouten in ESRS-rapportages: 25 problemen die naleving en assurance ondermijnen](https://reporting.academy/nl/knowledge-hub/disclosure-guides/esrs/esrs-reporting-cycle-and-controls/common-esrs-reporting-mistakes-25-problems-that-undermine-compliance-a/): Veelvoorkomende fouten in ESRS-rapportages: 25 problemen die naleving en assurance ondermijnen
- [Wie moet rapporteren onder CSRD na Omnibus I? De reikwijdtegids voor 2026](https://reporting.academy/nl/knowledge-hub/disclosure-guides/esrs/esrs-standards-and-scope/who-must-report-under-csrd-after-omnibus-i-the-2026-scope-guide/): Bepaal of rapportage op individueel, geconsolideerd, uitgevende-instellings- of derdelandsniveau van toepassing is voor een bepaald boekjaar en rechtsgebied.
- [B1 en B2 uitgelegd: ondernemingsprofiel, praktijken, beleidslijnen en toekomstige initiatieven](https://reporting.academy/nl/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/b1-and-b2-explained-company-profile-practices-policies-and-future-init/): Wat hoort in het ondernemingsprofiel en welk volwassenheidslabel voor elk duurzaamheidsonderwerp wordt ondersteund.
- [Basismodule versus Uitgebreide module](https://reporting.academy/nl/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-business-model-policies-workforce/basic-vs-comprehensive-module/): Welke module het beste past bij de omvang van de onderneming, informatiegebruikers, gegevensvolwassenheid, klimaatbehoeften en plannen voor opschaling.
- [C1 Bedrijfsmodel en waardeketen: een bruikbare uitgebreide toelichting schrijven](https://reporting.academy/nl/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-business-model-policies-workforce/c1-business-model-and-value-chain-how-to-write-a-useful-comprehensive/): Welke aspecten van het bedrijfsmodel zijn belangrijk genoeg om te beschrijven, en op welk aggregatieniveau?
- [C2 Beleid en praktijken: voorkom dat u duurzaamheidsvolwassenheid overdrijft](https://reporting.academy/nl/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-business-model-policies-workforce/c2-policies-and-practices-how-to-avoid-overstating-sustainability-matu/): Welke bewijscategorie ondersteunt elke bewering en welke statusformulering is op de verslagdatum juist?
- [C3 Klimaatdoelstellingen en Scope 3: wanneer kwantificering passend is](https://reporting.academy/nl/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-climate-targets-and-risk/c3-climate-targets-and-scope-3-when-quantification-is-appropriate/): welke Scope 3-categorieën gereed zijn om te kwantificeren en publiceren, en of uw klimaatambitie als vastgestelde doelstelling kwalificeert
- [C4-klimaatrisico’s: fysieke en transitierisico’s zonder een te zwaar scenariomodel](https://reporting.academy/nl/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-climate-targets-and-risk/c4-climate-risks-physical-and-transition-risk-without-an-overbuilt-sce/): hoe ver scenariowerk moet gaan in een eerste toelichting van klimaatrisico’s en wat een risicoverklaring moet benoemen om traceerbaar te blijven
- [C5 Personeelskenmerken: verloop, management- en governancepopulaties uitgelegd](https://reporting.academy/nl/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-business-model-policies-workforce/c5-workforce-characteristics-turnover-management-and-governance-popula/): welke populatie in elke personeelsnoemer thuishoort en of een verloopcijfer voor een kleine populatie veilig kan worden gepubliceerd
- [C8 Sectorblootstelling en gerelateerde omzet: hoe de juiste afbakening te bepalen](https://reporting.academy/nl/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/c8-sector-exposure-and-related-revenue-how-to-determine-the-correct-bo/): Of de onderneming zelf actief is in een vermelde sector en welke opbrengsten uit die activiteit worden verkregen.
- [C9 Genderdiversiteitsratio: berekening, populatie en rapportagecontroles](https://reporting.academy/nl/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/c9-gender-diversity-ratio-calculation-population-and-reporting-control/): Welk orgaan en welke actieve leden de populatie voor de ratio vormen, en welke berekeningsconventie wordt gebruikt.
- [De EU-vrijwillige standaard gebruiken bij aanbestedingen, leveranciersonboarding en due diligence bij klanten](https://reporting.academy/nl/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-approved-answer-library/using-the-eu-voluntary-standard-in-tenders-supplier-onboarding-and-cus/): wat naast het rapport zelf in een aanbestedings- of onboardingdossier hoort, welke certificeringen u mag vermelden en welke versie naar wie gaat
- [Een rapport opstellen volgens de vrijwillige EU-standaard: stapsgewijze handleiding](https://reporting.academy/nl/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/how-to-prepare-a-report-under-the-eu-voluntary-standard-step-by-step-g/): Welke gebruikers en verzoeken het rapport zal dienen, of optie A of optie B geschikt is en welk beheerst bewijsmateriaal vóór de vrijgave vereist is.
- [Eerst rapport of dataset? Hoe kmo’s vrijwillige duurzaamheidsrapportage moeten implementeren](https://reporting.academy/nl/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/report-or-dataset-first-how-smes-should-implement-voluntary-sustainabi/): Bepaal waarom een gecontroleerde dataset doorgaans vóór grafisch rapportontwerp komt.
- [Eerste EU-cyclus voor vrijwillige rapportage: een routekaart van 90 dagen en 12 maanden](https://reporting.academy/nl/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/first-eu-voluntary-reporting-cycle-a-90-day-and-12-month-roadmap/): Eerste EU-cyclus voor vrijwillige rapportage: een routekaart van 90 dagen en 12 maanden
- [Energie- en BKG-disclosures onder de vrijwillige EU-standaard: Scope 1, Scope 2 en bewijs](https://reporting.academy/nl/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-climate-targets-and-risk/energy-and-ghg-disclosures-under-the-eu-voluntary-standard-scope-1-sco/): Hoe het energieregister wordt opgesteld, factoren worden geselecteerd, leverancierskenmerken worden behandeld en schattingen worden gedocumenteerd.
- [EU-plafond voor de waardeketen uitgelegd: wat grote ondernemingen kleinere leveranciers kunnen vragen te rapporteren](https://reporting.academy/nl/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-cap-scope-and-protected-status/eu-value-chain-cap-explained-what-large-companies-may-ask-smaller-supp/): Of elke verzoekregel binnen de bovengrens van Annex II valt, deze overschrijdt of buiten het plafond valt omdat het doel of de partijen verschillen.
- [EU-sjabloon voor vrijwillige duurzaamheidsrapportage: structuur, openbaarmakingsindex en bewijspakket](https://reporting.academy/nl/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/eu-voluntary-sustainability-report-template-structure-disclosure-index/): EU-sjabloon voor vrijwillige duurzaamheidsrapportage: structuur, openbaarmakingsindex en bewijspakket
- [EU-vrijwillige standaard 2026 versus VSME](https://reporting.academy/nl/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/eu-voluntary-standard-2026-vs-vsme/): Welke bron actueel is, wat er is veranderd in architectuur en datapunten, en hoe de overgang kan worden gemaakt zonder bewijs te verliezen of de juridische status te overschatten.
- [EU-vrijwillige standaard C6–C9 en controles voor vergelijking van raamwerken](https://reporting.academy/nl/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/eu-voluntary-standard-c6c9-and-framework-comparison-controls/): Welke pakketbestanden en gerelateerde gidsen behoren tot deze toolkit?
- [EU-vrijwillige standaard versus ESRS: belangrijkste verschillen voor ondernemingen buiten het toepassingsgebied van de CSRD](https://reporting.academy/nl/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-framework-interoperability/eu-voluntary-standard-vs-esrs-key-differences-for-companies-outside-cs/): Welk raamwerk ondersteunt de huidige rapportagedoelstelling en welk aanvullend werk is nodig voor de migratie naar de ESRS.
- [EU-vrijwillige standaard versus GRI: welke standaard past bij een mkb-onderneming?](https://reporting.academy/nl/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-framework-interoperability/eu-voluntary-standard-vs-gri-which-framework-fits-an-sme/): Of de onmiddellijke behoefte een proportionele dataset voor een wederpartij, een openbaar impactrapport, toekomstige gereedheid voor ESRS of een gecontroleerde combinatie is.
- [EU-vrijwillige standaard versus IFRS S1 en IFRS S2: rapportage door kmo's en informatie voor beleggers vergeleken](https://reporting.academy/nl/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-framework-interoperability/eu-voluntary-standard-vs-ifrs-s1-and-ifrs-s2-sme-reporting-and-investo/): of een kmo die zich op een kredietverstrekker of belegger richt, moet rapporteren volgens de vrijwillige standaard, volgens IFRS S1 en S2, of volgens beide
- [EU-vrijwillige standaard voor banken en kredietverstrekkers: welke informatie is het meest beslisrelevant?](https://reporting.academy/nl/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-approved-answer-library/eu-voluntary-standard-for-bank-and-lender-requests-what-information-is/): wat u in een kredietinformatiepakket moet opnemen, en wat u eruit moet laten omdat het geen invloed heeft op een kredietbeslissing
- [EU-vrijwillige standaard voor duurzaamheidsrapportage 2026 uitgelegd](https://reporting.academy/nl/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/eu-voluntary-sustainability-reporting-standard-2026-explained/): Of de standaard moet worden gebruikt, welke module moet worden geselecteerd, welke afbakening en welk rapportagekanaal moeten worden gekozen, en hoe op verzoeken om informatie over de waardeketen moet worden gereageerd.
- [EU-vrijwillige standaard, basismodule: complete gids voor toelichtingen B1-B11](https://reporting.academy/nl/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-business-model-policies-workforce/eu-voluntary-standard-basic-module-complete-guide-to-b1-b11-disclosure/): EU-vrijwillige standaard, basismodule: complete gids voor toelichtingen B1-B11
- [EU-vrijwillige standaard, uitgebreide module: complete gids voor toelichtingen C1-C9](https://reporting.academy/nl/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-business-model-policies-workforce/eu-voluntary-standard-comprehensive-module-complete-guide-to-c1-c9-dis/): EU-vrijwillige standaard, uitgebreide module: complete gids voor toelichtingen C1-C9
- [EUVS KH 28 Milieu-informatie B](https://reporting.academy/nl/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/euvs-kh-28-environmental-b-disclosures/): Welke informatieverplichting van toepassing is, op welke locaties, met gebruik van welke brongegevens en eenheden.
- [EUVS KH 29 Informatieverschaffingen over personeel](https://reporting.academy/nl/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/euvs-kh-29-workforce-disclosures/): Wie als werknemer telt, welke noemer van toepassing is, hoe landregels worden toegepast en of publicatie privacymaatregelen vereist.
- [Gratis EU-sjabloon voor vrijwillige duurzaamheidsrapportage: basis- en uitgebreide modules](https://reporting.academy/nl/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-business-model-policies-workforce/free-eu-voluntary-sustainability-reporting-template-basic-and-comprehe/): Gratis EU-sjabloon voor vrijwillige duurzaamheidsrapportage: basis- en uitgebreide modules
- [Hebben mkb-ondernemingen software voor duurzaamheidsrapportage nodig, of volstaat Excel?](https://reporting.academy/nl/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/do-smes-need-sustainability-reporting-software-or-is-excel-enough/): Of de onderneming met spreadsheets en een documentrepository werkt, of een gespecialiseerd platform invoert.
- [Heeft een vrijwillig EU-duurzaamheidsverslag externe assurance nodig?](https://reporting.academy/nl/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/does-an-eu-voluntary-sustainability-report-need-external-assurance/): Begrijp waarom externe assurance geen algemene vereiste van de Standaard is.
- [Hoe beantwoordt u ESG-vragenlijsten van klanten en banken met behulp van de EU-vrijwillige standaard](https://reporting.academy/nl/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-approved-answer-library/how-to-answer-customer-and-bank-esg-questionnaires-using-the-eu-volunt/): welke goedgekeurde antwoorden precies zoals ze zijn mogen worden hergebruikt en welke voor deze verzoeker, periode en dit doel opnieuw moeten worden afgeleid
- [Hoe grote ondernemingen leveranciers-ESG-vragenlijsten rond het waardeketenplafond moeten herontwerpen](https://reporting.academy/nl/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-above-cap-requests/how-large-companies-should-redesign-supplier-esg-questionnaires-around/): welke leveranciersvelden een noodzakelijkheidstoets doorstaan, aan welke leveranciers überhaupt vragen moeten worden gesteld en welke bestaande vragen moeten worden geschrapt in plaats van geherformuleerd
- [Hoe reageert u op een duurzaamheidsgegevensverzoek boven de limiet zonder de klantrelatie te schaden](https://reporting.academy/nl/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-above-cap-requests/how-to-respond-to-an-above-cap-sustainability-data-request-without-dam/): welke van de vijf gedocumenteerde routes bij een verzoek boven de limiet moet worden gevolgd — verduidelijken, weigeren, vrijwillig verstrekken, de scope beperken of faseren — en wie dit goedkeurt
- [Implementatiechecklist voor de EU-vrijwillige standaard: 60 vragen voor de eerste rapportagecyclus](https://reporting.academy/nl/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/eu-voluntary-standard-implementation-checklist-60-questions-for-the-fi/): Implementatiechecklist voor de EU-vrijwillige standaard: 60 vragen voor de eerste rapportagecyclus
- [Is de vrijwillige EU-standaard voor duurzaamheidsrapportage verplicht?](https://reporting.academy/nl/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/is-the-eu-voluntary-sustainability-reporting-standard-mandatory/): Of de onderneming een wettelijke rapportageplicht heeft, een commerciële reden heeft om te reageren, een wettelijk recht heeft om informatie boven de limiet te weigeren of vrijwillig voor het gebruik van de standaard kiest.
- [Is het EU-plafond voor de waardeketen van toepassing op banken, klanten en inkoopplatforms?](https://reporting.academy/nl/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-cap-scope-and-protected-status/does-the-eu-value-chain-cap-apply-to-banks-customers-and-procurement-p/): Welke combinaties van verzoeker en doel onder het wettelijke plafond vallen en welke afzonderlijke juridische of commerciële analyse vereisen.
- [Kan een leverancier een ESG-gegevensverzoek weigeren onder het EU-plafond voor de waardeketen?](https://reporting.academy/nl/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-above-cap-requests/can-a-supplier-refuse-an-esg-data-request-under-the-eu-value-chain-cap/): Of de leverancier een wettelijk recht heeft om te weigeren, een andere verplichting heeft om te reageren of commercieel de keuze heeft om te onderhandelen.
- [Kan één duurzaamheidsdataset de EU-vrijwillige standaard, ESRS, GRI en verzoeken van banken ondersteunen?](https://reporting.academy/nl/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-framework-interoperability/can-one-sustainability-dataset-support-the-eu-voluntary-standard-esrs/): welke berekeningen kunnen worden hergebruikt tussen de vrijwillige standaard, ESRS, GRI en verzoeken van banken, en welke oordelen voor elk afzonderlijk moeten blijven
- [Kunt u geselecteerde uitgebreide informatieverschaffingen toevoegen aan een verslag volgens de Basismodule?](https://reporting.academy/nl/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-above-cap-requests/can-you-add-selected-comprehensive-disclosures-to-a-basic-module-repor/): Kunt u geselecteerde uitgebreide informatieverschaffingen toevoegen aan een verslag volgens de Basismodule?
- [Moet een vrijwillig EU-duurzaamheidsverslag openbaar zijn?](https://reporting.academy/nl/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/must-an-eu-voluntary-sustainability-report-be-public/): of het verslag überhaupt wordt gepubliceerd, welk leveringskanaal elke lezer krijgt en wat vertrouwelijk mag blijven zonder erover te zwijgen
- [Niet van toepassing versus niet beschikbaar versus weggelaten: zo classificeert u datapunten van de vrijwillige standaard](https://reporting.academy/nl/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-above-cap-requests/not-applicable-vs-unavailable-vs-omitted-how-to-classify-voluntary-sta/): Gebruik vier afzonderlijke classificaties in plaats van elke lege cel als niet van toepassing te behandelen.
- [Ontbrekende gegevens en schattingen onder de EU-vrijwillige standaard: wat is toegestaan?](https://reporting.academy/nl/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-above-cap-requests/missing-data-and-estimates-under-the-eu-voluntary-standard-what-is-all/): Begrijp waarom schatten soms aanvaardbaar is, maar het niet beschikbaar zijn van gegevens geen algemene reden voor weglating is.
- [Openbaarmakingen over mensenrechten C6 en C7: klachten, bevestigde incidenten en herstel](https://reporting.academy/nl/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/c6-and-c7-human-rights-disclosures-complaints-confirmed-incidents-and/): Wat een mechanisme is, wat een intake-item is en wat voor rapportagedoeleinden als een bevestigd incident kwalificeert.
- [Optie A versus optie B onder de EU-vrijwillige standaard: vereisten en rapportageclaims](https://reporting.academy/nl/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-above-cap-requests/option-a-vs-option-b-under-the-eu-voluntary-standard-requirements-and/): Optie A versus optie B onder de EU-vrijwillige standaard: vereisten en rapportageclaims
- [Register van onderbouwing voor de EU-vrijwillige standaard: wat u achter elk datapunt moet bewaren](https://reporting.academy/nl/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/evidence-register-for-the-eu-voluntary-standard-what-to-keep-behind-ev/): Bepaal het minimale onderbouwingsrecord achter elke metriek en narratieve verklaring.
- [Toets voor beschermde ondernemingen: geldt het EU-plafond voor de waardeketen voor uw onderneming?](https://reporting.academy/nl/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-cap-scope-and-protected-status/protected-undertaking-test-does-the-eu-value-chain-cap-apply-to-your-c/): Of de respondent zowel aan de werknemers- als aan de waardeketencriteria voldoet, en welke werknemerscategorie van bijlage II van toepassing is.
- [Veelvoorkomende fouten bij de EU-vrijwillige standaard: begrenzing van de waardeketen, modules, ontbrekende gegevens en claims](https://reporting.academy/nl/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-above-cap-requests/common-eu-voluntary-standard-mistakes-value-chain-cap-modules-missing/): Veelvoorkomende fouten bij de EU-vrijwillige standaard: begrenzing van de waardeketen, modules, ontbrekende gegevens en claims
- [Veroordelingen en geldboetes onder B11: wat moet een onderneming rapporteren?](https://reporting.academy/nl/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/convictions-and-fines-under-b11-what-must-an-undertaking-report/): Of een gebeurtenis een kwalificerende veroordeling of geldboete is, in welke periode en binnen welke grens, en hoe deze wordt geaggregeerd en geformuleerd.
- [Vrijwillige duurzaamheidsrapportage zonder ESG-team: een praktisch model voor kmo’s](https://reporting.academy/nl/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/voluntary-sustainability-reporting-without-an-esg-team-a-practical-mod/): wie verantwoordelijk is voor elke rapportagevermelding wanneer er geen ESG-team is, en welke beheersmaatregelen de minimale set vormen voordat een cijfer mag worden vrijgegeven
- [Wie kan de vrijwillige EU-standaard voor duurzaamheidsrapportage gebruiken?](https://reporting.academy/nl/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/who-can-use-the-eu-voluntary-sustainability-reporting-standard/): Of de Standard een geschikte rapportagebasis is, op welk niveau van de entiteit of groep, en of bescherming in de waardeketen van toepassing is.
- [Zelfverklaring van de beschermde onderneming: wat leveranciers en verzoekers moeten documenteren](https://reporting.academy/nl/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-cap-scope-and-protected-status/protected-undertaking-self-declaration-what-suppliers-and-requesters-s/): wat de verklaring van de beschermde onderneming moet vermelden, welke gegevens aan elk veld ten grondslag liggen en wanneer deze opnieuw moet worden afgegeven of gecorrigeerd
- [AI gebruiken voor GRI-rapportage: wat kan worden geautomatiseerd en waarvoor menselijk oordeel vereist is](https://reporting.academy/nl/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/using-ai-for-gri-reporting-what-can-be-automated-and-what-requires-hum/): welke GRI-rapportagetaken AI mag opstellen of controleren, welke bij een aangewezen persoon blijven en welk auditspoor een met AI ondersteunde stap moet achterlaten
- [Beperkte assurance over geselecteerde GRI-indicatoren versus assurance over het volledige rapport](https://reporting.academy/nl/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/limited-assurance-on-selected-gri-indicators-vs-assurance-of-the-whole/): wat een assuranceopdracht omvat en hoe de publicatiezin moet worden geformuleerd, zodat een conclusie over geselecteerde indicatoren nooit wordt opgevat als assurance over het volledige rapport
- [Checklist voor beoordeling van de GRI-inhoudsopgave: 25 controles vóór publicatie](https://reporting.academy/nl/knowledge-hub/disclosure-guides/gri/gri-content-index/gri-content-index-review-checklist-25-checks-before-publication/): Checklist voor beoordeling van de GRI-inhoudsopgave: 25 controles vóór publicatie
- [Daadwerkelijke versus potentiële impacts onder GRI: definities, voorbeelden en beoordelingslogica](https://reporting.academy/nl/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/actual-vs-potential-impacts-under-gri-definitions-examples-and-assessm/): Of schade zich al heeft voorgedaan of zich zou kunnen voordoen, en hoe incidenten, bijna-incidenten, beheersmaatregelen en blootstellingsbewijs de beoordeling beïnvloeden.
- [Een GRI-rapport opstellen zonder een toegewijd ESG-team](https://reporting.academy/nl/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/how-to-prepare-a-gri-report-without-a-dedicated-esg-team/): Een GRI-rapport opstellen zonder een toegewijd ESG-team
- [Een GRI-rapport voorbereiden](https://reporting.academy/nl/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/how-to-prepare-a-gri-report/): Een GRI-rapport voorbereiden
- [Een GRI-rapport voorbereiden op externe assurance](https://reporting.academy/nl/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/how-to-prepare-a-gri-report-for-external-assurance/): Een GRI-rapport voorbereiden op externe assurance
- [Eerste GRI-rapport in 90 dagen: wat realistisch is en wat moet wachten](https://reporting.academy/nl/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/first-gri-report-in-90-days-what-is-realistic-and-what-must-wait/): Eerste GRI-rapport in 90 dagen: wat realistisch is en wat moet wachten
- [Eén broeikasgasinventaris voor GRI 102, ESRS E1 en IFRS S2: grenzen, maatstaven en resterende verschillen](https://reporting.academy/nl/knowledge-hub/disclosure-guides/gri/gri-alongside-esrs-and-ifrs-s1-s2/one-ghg-inventory-for-gri-102-esrs-e1-and-ifrs-s2-boundaries-metrics-a/): welke broeikasgascijfers ongewijzigd kunnen worden gepubliceerd voor GRI 102, ESRS E1 en IFRS S2, en waar een afzonderlijke grens- of Scope 2-weergave onvermijdelijk is
- [Gedeeltelijke GRI-informatieverschaffingen: ontbrekende vereisten rapporteren zonder lezers te misleiden](https://reporting.academy/nl/knowledge-hub/disclosure-guides/gri/gri-content-index/partial-disclosures-missing-requirements/): Hoe gedeeltelijke GRI-informatieverschaffingen, ontbrekende vereisten, hiaten in de reikwijdte, vrijwillige informatie en toegestane weglatingen te rapporteren zonder lezers te misleiden.
- [Greenwashingrisico's in GRI-rapporten: claims, weglatingen en lacunes in de onderbouwing](https://reporting.academy/nl/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/greenwashing-risks-in-gri-reports-claims-omissions-and-evidence-gaps/): welke claims in een conceptrapport een greenwashingrisico vormen en welke daarvan vóór publicatie moeten worden geschrapt, onderbouwd of herformuleerd
- [GRI 1 Fundamentele grondslagen 2021 Volledige checklist met vereisten voor rapportage in overeenstemming met](https://reporting.academy/nl/knowledge-hub/disclosure-guides/gri/gri-content-index/gri-1-foundation-2021-complete-requirements-checklist-for-reporting-in/): Of aan elk vereiste is voldaan en de verklaring van rapportage in overeenstemming met de GRI Standards kan worden gepubliceerd.
- [GRI 101 Biodiversiteit: locatie- en toeleveringsketengegevens — zo bereidt u locatie-specifieke onderbouwing voor](https://reporting.academy/nl/knowledge-hub/disclosure-guides/gri/climate-energy-biodiversity/gri-101-biodiversity-site-and-supply-chain-data-how-to-prepare-locatio/): GRI 101 Biodiversiteit: locatie- en toeleveringsketengegevens — zo bereidt u locatie-specifieke onderbouwing voor
- [GRI 101 Mitigatiehiërarchie](https://reporting.academy/nl/knowledge-hub/disclosure-guides/gri/climate-energy-biodiversity/gri-101-mitigation-hierarchy/): Welke actie bij welke fase van de hiërarchie hoort, welke resterende impact er is en welk bewijs een claim over restauratie of een offset ondersteunt.
- [GRI 101: Biodiversity 2024 - Volledige gids voor rapportage in 2026](https://reporting.academy/nl/knowledge-hub/disclosure-guides/gri/climate-energy-biodiversity/gri-101-biodiversity-2024-complete-guide-for-2026-reporting/): Hoe de oude aanpak met een lijst van locaties kan worden vervangen door een locatiegebonden, waardeketen- en bewijsgericht rapportagesysteem.
- [GRI 102 Rapportage over Scope 3: categorieën, gegevenshiërarchie en schattingen van leveranciers](https://reporting.academy/nl/knowledge-hub/disclosure-guides/gri/climate-energy-biodiversity/gri-102-scope-3-reporting-categories-data-hierarchy-and-supplier-estim/): GRI 102 Rapportage over Scope 3: categorieën, gegevenshiërarchie en schattingen van leveranciers
- [GRI 102 Transitieplannen en rechtvaardige transitie: wat organisaties moeten bekendmaken](https://reporting.academy/nl/knowledge-hub/disclosure-guides/gri/climate-energy-biodiversity/gri-102-transition-plans-and-just-transition-what-companies-need-to-di/): GRI 102 Transitieplannen en rechtvaardige transitie: wat organisaties moeten bekendmaken
- [GRI 102: Climate Change 2025 - Wat verandert er en hoe bereidt u zich voor op 2027](https://reporting.academy/nl/knowledge-hub/disclosure-guides/gri/climate-energy-biodiversity/gri-102-climate-change-2025-what-changes-and-how-to-prepare-for-2027/): Welke legacy-disclosures over klimaat veranderen, welke gegevens en governance nieuw nodig zijn en hoe u zich voorbereidt op de transitie van 2026-2027.
- [GRI 103 Claims over hernieuwbare energie](https://reporting.academy/nl/knowledge-hub/disclosure-guides/gri/climate-energy-biodiversity/gri-103-renewable-energy-claims/): Welke claim over hernieuwbare energie door het bewijsmateriaal wordt ondersteund, hoe contractuele instrumenten moeten worden verwerkt en welke resterende informatie zichtbaar moet blijven.
- [GRI 103 Energieverbruik en rapportagegrenzen: een praktische datagids](https://reporting.academy/nl/knowledge-hub/disclosure-guides/gri/climate-energy-biodiversity/gri-103-energy-consumption-and-reporting-boundaries-a-practical-data-g/): GRI 103 Energieverbruik en rapportagegrenzen: een praktische datagids
- [GRI 103: Energie 2025 — wat verandert er ten opzichte van GRI 302](https://reporting.academy/nl/knowledge-hub/disclosure-guides/gri/climate-energy-biodiversity/gri-103-energy-changes-from-gri-302/): Wanneer overstappen en wat wijzigen in het huidige energiedatamodel
- [GRI 2-5 Externe assurance uitgelegd: assurancebeleid, reikwijdte, niveau, onafhankelijkheid van de dienstverlener, beperkingen en checklist voor de informatieverschaffing](https://reporting.academy/nl/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/gri-2-5-external-assurance-explained-assurance-policy-scope-level-prov/): GRI 2-5 Externe assurance uitgelegd: assurancebeleid, reikwijdte, niveau, onafhankelijkheid van de dienstverlener, beperkingen en checklist voor de informatieverschaffing
- [GRI 2: General Disclosures 2021 — Complete gids en veelvoorkomende rapportagefouten](https://reporting.academy/nl/knowledge-hub/disclosure-guides/gri/gri-content-index/gri-2-general-disclosures-2021-complete-guide-and-common-reporting-err/): GRI 2: General Disclosures 2021 — Complete gids en veelvoorkomende rapportagefouten
- [GRI 3-3 uitgelegd: hoe rapporteert u over het beheer van elk materieel onderwerp](https://reporting.academy/nl/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/gri-3-3-explained-how-to-report-the-management-of-each-material-topic/): GRI 3-3 uitgelegd: hoe rapporteert u over het beheer van elk materieel onderwerp
- [GRI 3: Materiële onderwerpen 2021 — Hoe de informatieverschaffingen 3-1, 3-2 en 3-3 samenwerken](https://reporting.academy/nl/knowledge-hub/disclosure-guides/gri/gri-content-index/gri-3-material-topics-2021-how-disclosures-3-1-3-2-and-3-3-work-togeth/): GRI 3: Materiële onderwerpen 2021 — Hoe de informatieverschaffingen 3-1, 3-2 en 3-3 samenwerken
- [GRI Due diligence en zakelijke relaties: veroorzaken, bijdragen en rechtstreeks verbonden](https://reporting.academy/nl/knowledge-hub/disclosure-guides/gri/gri-stakeholders-and-due-diligence/gri-due-diligence-and-business-relationships-cause-contribute-and-dire/): Wat heeft de onderneming zelf gedaan of nagelaten, hoe heeft dat het handelen van de andere entiteit beïnvloed en welke relatie verbindt de impact met de onderneming?
- [GRI en TNFD: hoe impactrapportage aansluit op rapportage over natuurgerelateerde risico’s](https://reporting.academy/nl/knowledge-hub/disclosure-guides/gri/gri-alongside-esrs-and-ifrs-s1-s2/gri-and-tnfd-how-impact-reporting-connects-with-nature-related-risk-di/): GRI en TNFD: hoe impactrapportage aansluit op rapportage over natuurgerelateerde risico’s
- [GRI In Accordance versus With Reference: vereisten, inhoudsindexen, gebruiksverklaringen, toegestane weglatingen, GRI-melding en rapportageclaims](https://reporting.academy/nl/knowledge-hub/disclosure-guides/gri/gri-content-index/gri-in-accordance-vs-with-reference-requirements-content-indexes-state/): Welke rapportageroute ondersteunt de beoogde claim en welk minimumproces is vereist.
- [GRI versus ESRS versus IFRS S1 en S2](https://reporting.academy/nl/knowledge-hub/disclosure-guides/gri/gri-alongside-esrs-and-ifrs-s1-s2/gri-vs-esrs-vs-ifrs-s1-and-s2/): GRI versus ESRS versus IFRS S1 en S2
- [GRI-bewijsdossier: brondocumenten, berekeningen, methodologieën, bevestigingen van gegevenseigenaren, beoordelingscontroles, goedkeuringen, toegang en bewaring](https://reporting.academy/nl/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/gri-evidence-pack-source-documents-calculations-methodologies-data-own/): Welk bewijs moet worden bewaard, hoe het wordt geclassificeerd en gekoppeld, wie het beoordeelt en wanneer het kan worden verwijderd of gearchiveerd.
- [GRI-bronnenregister en gegevensverzoek](https://reporting.academy/nl/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/gri-source-register-and-data-request/): Hoe één register zo kan worden ingericht dat het gegevensverzameling, opstellen, beoordeling, samenstelling van de Content Index, assurance en herhaalde rapportage ondersteunt.
- [GRI-gegevens gebruiken voor EcoVadis, S&P CSA, CDP en klantvragenlijsten](https://reporting.academy/nl/knowledge-hub/disclosure-guides/gri/gri-alongside-esrs-and-ifrs-s1-s2/using-gri-data-for-ecovadis-s-p-csa-cdp-and-customer-questionnaires/): GRI-gegevens gebruiken voor EcoVadis, S&P CSA, CDP en klantvragenlijsten
- [GRI-impactinventaris: hoe een volledige lange lijst van impacts op te stellen](https://reporting.academy/nl/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/gri-impact-inventory-how-to-build-a-complete-long-list-of-impacts/): GRI-impactinventaris: hoe een volledige lange lijst van impacts op te stellen
- [GRI-inhoudsopgave: rapportageroutes, locaties van toelichtingen, materiële onderwerpen, Sectorstandaarden, toegestane weglatingen en een gratis sjabloon](https://reporting.academy/nl/knowledge-hub/disclosure-guides/gri/gri-content-index/gri-content-index-reporting-routes-disclosure-locations-material-topic/): Wat in de inhoudsopgave moet staan, hoe elke rij naar bewijs moet verwijzen en hoe weglatingen moeten worden vastgelegd.
- [GRI-materialiteitsbeoordeling](https://reporting.academy/nl/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/gri-materiality-assessment/): GRI-materialiteitsbeoordeling
- [GRI-materialiteitsbeoordeling zonder betrouwbare gegevens: deskundigenoordeel, aannames en onzekerheid](https://reporting.academy/nl/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/gri-materiality-assessment-without-reliable-data-expert-judgement-assu/): GRI-materialiteitsbeoordeling zonder betrouwbare gegevens: deskundigenoordeel, aannames en onzekerheid
- [GRI-materialiteitsdrempels: hoe u de afkapgrens vaststelt, goedkeurt en verdedigt](https://reporting.academy/nl/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/gri-materiality-thresholds-how-to-set-approve-and-defend-the-cut-off/): Hoe u de drempel vaststelt, ter discussie stelt, goedkeurt en documenteert zonder professioneel oordeel om te zetten in een willekeurige score.
- [GRI-methodologie voor impactmaterialiteit: significante impacts scoren en prioriteren](https://reporting.academy/nl/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/gri-impact-materiality-methodology-how-to-score-and-prioritise-signifi/): GRI-methodologie voor impactmaterialiteit: significante impacts scoren en prioriteren
- [GRI-rapportage voor groepen](https://reporting.academy/nl/knowledge-hub/disclosure-guides/gri/gri-stakeholders-and-due-diligence/gri-reporting-for-groups/): Welke entiteiten en impacts zijn opgenomen, hoe elke informatieverschaffing wordt geconsolideerd en wanneer het narratief op groepsniveau moet worden aangevuld met details op entiteits- of locatieniveau.
- [GRI-rapportagekring uitgelegd: dochterondernemingen, joint ventures en impacts in de waardeketen](https://reporting.academy/nl/knowledge-hub/disclosure-guides/gri/gri-stakeholders-and-due-diligence/boundary-errors-are-rarely-just-technical-drafting-problems-they-can-r/): Welke entiteiten geconsolideerde duurzaamheidsinformatie aanleveren en welke activiteiten of relaties op impacts moeten worden beoordeeld.
- [GRI-rapportageprincipes uitgelegd: nauwkeurigheid, evenwicht, volledigheid en verifieerbaarheid](https://reporting.academy/nl/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/gri-reporting-principles-explained-accuracy-balance-completeness-and-v/): Hoe de acht GRI-rapportageprincipes kunnen worden vertaald in opstellingsregels, verwachtingen rond bewijs en beoordelingscontroles.
- [GRI-redenen voor weglating: niet van toepassing, niet beschikbaar en vertrouwelijk](https://reporting.academy/nl/knowledge-hub/disclosure-guides/gri/gri-content-index/reasons-for-omission/): Welke van de vier toegestane redenen voor weglating van toepassing is en wat daarbij moet worden gepubliceerd
- [GRI-sectornormen voor gediversifieerde groepen: wanneer meer dan één norm van toepassing is](https://reporting.academy/nl/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/gri-sector-standards-for-diversified-groups-when-more-than-one-standar/): GRI-sectornormen voor gediversifieerde groepen: wanneer meer dan één norm van toepassing is
- [GRI-sectorstandaarden: toepasselijkheid, vereisten en veelgemaakte fouten](https://reporting.academy/nl/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/gri-sector-standards-applicability-requirements-and-common-mistakes/): Welke Sector Standard of Standards van toepassing zijn en hoe hun lijsten van onderwerpen en disclosures het materialiteitsproces en de Content Index beïnvloeden.
- [GRI-verklaring over gebruik: juiste formulering, plaatsing en goedkeuring](https://reporting.academy/nl/knowledge-hub/disclosure-guides/gri/gri-content-index/gri-statement-of-use-correct-wording-placement-and-approval/): Welke rapportageoptie kan worden onderbouwd, op welke organisatie en periode de verklaring betrekking heeft en of de exacte claim klaar is voor publicatie.
- [GRI-vertrouwelijkheidsbeperkingen en wettelijke verboden: wanneer een weglating verdedigbaar is](https://reporting.academy/nl/knowledge-hub/disclosure-guides/gri/gri-content-index/gri-confidentiality-constraints-and-legal-prohibitions-when-an-omissio/): of een weglating wegens vertrouwelijkheid of een wettelijk verbod op het niveau van het vereiste standhoudt, of dat aggregatie, bandbreedtes of een tijdsvertraging het alsnog mogelijk maken om te rapporteren
- [Hoe een waarschijnlijk materieel onderwerp uit een GRI-sectornorm kan worden uitgesloten](https://reporting.academy/nl/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/how-to-exclude-a-likely-material-topic-from-a-gri-sector-standard/): Hoe een waarschijnlijk materieel onderwerp uit een GRI-sectornorm kan worden uitgesloten
- [Hoe GRI Topic Standards en relevante disclosures te selecteren](https://reporting.academy/nl/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/how-to-select-gri-topic-standards-and-relevant-disclosures/): Welke disclosures uit Topic Standards relevant zijn voor de impacts van de organisatie voor elk materieel onderwerp.
- [Hoe vaak moet een GRI-materialiteitsbeoordeling worden bijgewerkt?](https://reporting.academy/nl/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/how-often-should-a-gri-materiality-assessment-be-updated/): Hoe vaak moet een GRI-materialiteitsbeoordeling worden bijgewerkt?
- [Impactmaterialiteit versus dubbele materialiteit](https://reporting.academy/nl/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/impact-materiality-vs-double-materiality/): Impactmaterialiteit versus dubbele materialiteit
- [Interne beheersmaatregelen voor GRI-rapportage: gegevenseigenaren, beoordelaars en goedkeuringsworkflow](https://reporting.academy/nl/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/internal-controls-for-gri-reporting-data-owners-reviewers-and-approval/): Interne beheersmaatregelen voor GRI-rapportage: gegevenseigenaren, beoordelaars en goedkeuringsworkflow
- [Interoperabiliteit van GRI en ESRS: kan één dataset beide rapportages ondersteunen?](https://reporting.academy/nl/knowledge-hub/disclosure-guides/gri/gri-alongside-esrs-and-ifrs-s1-s2/gri-and-esrs-interoperability-can-one-dataset-support-both-reports/): Welke gegevens en onderbouwing rechtstreeks kunnen worden hergebruikt, welke transformatie vereisen en welke raamwerkspecifiek blijven.
- [Is GRI-rapportage verplicht? Vereisten per land en type onderneming](https://reporting.academy/nl/knowledge-hub/disclosure-guides/gri/gri-content-index/is-gri-reporting-mandatory-requirements-by-country-and-company-type/): Of de verplichting een rechtstreekse GRI-verplichting, een ander verplicht rapportageregime, een contractuele vereiste of een vrijwillige publieke claim is.
- [Kruisverwijzingen in de GRI-inhoudsindex: hoe nauwkeurig moeten pagina- en weblinks zijn?](https://reporting.academy/nl/knowledge-hub/disclosure-guides/gri/gri-content-index/gri-content-index-cross-references-how-precise-must-page-and-web-links/): Kan een redelijke lezer elk onderdeel van de gerapporteerde openbaarmaking rechtstreeks en zonder te hoeven raden bereiken?
- [Kunt u ‘GRI-conform’ of ‘Afgestemd op GRI’ zeggen? Claims die u wel en niet moet gebruiken](https://reporting.academy/nl/knowledge-hub/disclosure-guides/gri/gri-content-index/can-you-say-gri-compliant-or-aligned-with-gri-claims-to-use-and-avoid/): Wat wordt er precies geclaimd: een rapportagestatus, een beperkte afstemming van een methode, de voltooiing van een dienst of een status als geautoriseerde partner/gecertificeerde status?
- [Mensenrechtenimpacts onder GRI: waarom ernst zwaarder kan wegen dan waarschijnlijkheid](https://reporting.academy/nl/knowledge-hub/disclosure-guides/gri/gri-stakeholders-and-due-diligence/human-rights-impacts-under-gri-why-severity-can-override-likelihood/): Hoe voorkom je dat een ernstig mensenrechtenimpact met een lage waarschijnlijkheid verdwijnt in een gewoon scoringsmodel waarin waarschijnlijkheid meeweegt?
- [Moet u elke indicator in een GRI-onderwerpsstandaard openbaar maken?](https://reporting.academy/nl/knowledge-hub/disclosure-guides/gri/gri-content-index/do-you-need-to-disclose-every-indicator-in-a-gri-topic-standard/): Moet u elke indicator in een GRI-onderwerpsstandaard openbaar maken?
- [Positieve versus negatieve impacts in GRI-rapportage: wat telt en hoe onderbouw je dit?](https://reporting.academy/nl/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/positive-vs-negative-impacts-in-gri-reporting-what-counts-and-how-to-e/): Gaat de verklaring over een activiteit, output, uitkomst of effect op de economie, het milieu of mensen?
- [Proceshergebruik en lacunes bij het in kaart brengen van materialiteit voor GRI en ESRS](https://reporting.academy/nl/knowledge-hub/disclosure-guides/gri/gri-alongside-esrs-and-ifrs-s1-s2/gri-and-esrs-materiality-mapping-process-reuse-and-gaps/): Proceshergebruik en lacunes bij het in kaart brengen van materialiteit voor GRI en ESRS
- [Schaal, reikwijdte en onherstelbaar karakter: hoe de ernst onder GRI te beoordelen](https://reporting.academy/nl/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/scale-scope-and-irremediable-character-how-to-assess-severity-under-gr/): Hoe schaal, reikwijdte en onherstelbaar karakter van elkaar kunnen worden onderscheiden, dubbeltelling kan worden voorkomen en ongelijksoortige impacts zonder schijnprecisie kunnen worden vergeleken.
- [Schattingen in GRI-rapportage](https://reporting.academy/nl/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/estimates-in-gri-reporting/): Of een verdedigbare schatting moet worden gebruikt, de methode vóór publicatie moet worden verbeterd of een toegestane reden voor weglating moet worden toegepast.
- [Stakeholderbetrokkenheid bij GRI-materialiteit: methoden, bewijs en veelgemaakte fouten](https://reporting.academy/nl/knowledge-hub/disclosure-guides/gri/gri-stakeholders-and-due-diligence/many-organisations-already-collect-large-volumes-of-stakeholder-inform/): Welke onderbouwing van belanghebbenden kan worden hergebruikt, waar gerichte betrokkenheid noodzakelijk is en hoe de input de impactbeoordeling beïnvloedt.
- [Verantwoordelijkheden van het bestuur voor GRI-rapportage: materiële onderwerpen, toezicht en definitieve goedkeuring](https://reporting.academy/nl/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/board-responsibilities-for-gri-reporting-material-topics-oversight-and/): wat het hoogste bestuursorgaan zelf moet goedkeuren, wat het kan delegeren en welk bewijs achteraf het besluit tot publicatie onderbouwt
- [Wat te doen wanneer geen GRI Topic Standard een materieel onderwerp behandelt](https://reporting.academy/nl/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/what-to-do-when-no-gri-topic-standard-covers-a-material-topic/): Wat te doen wanneer geen GRI Topic Standard een materieel onderwerp behandelt
- [Wat zijn de GRI Standards?](https://reporting.academy/nl/knowledge-hub/disclosure-guides/gri/gri-content-index/what-are-the-gri-standards/): Wat zijn de GRI Standards?
- [Werktoolkit voor GRI-materialiteit, ernst, mensenrechten en rapportagebeginselen](https://reporting.academy/nl/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/gri-materiality-severity-human-rights-and-reporting-principles-working/): Welke pakketbestanden en gerelateerde handleidingen behoren tot deze toolkit?
- [Bestuursbriefing over IFRS S1 en S2: tien vragen die bestuurders vóór goedkeuring zouden moeten stellen](https://reporting.academy/nl/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-and-s2-board-briefing-ten-questions-directors-should-ask-befor/): Of het informatieverschaffingspakket voldoende volledig, verbonden, onderbouwd en beheerst is voor goedkeuring en een eventuele voorgestelde nalevingsverklaring.
- [De vier pijlers van IFRS S1 en IFRS S2: governance, strategie, risicobeheer, maatstaven en doelstellingen](https://reporting.academy/nl/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/the-four-pillars-of-ifrs-s1-and-ifrs-s2-governance-strategy-risk-manag/): De vier pijlers van IFRS S1 en IFRS S2: governance, strategie, risicobeheer, maatstaven en doelstellingen
- [Disclosures over menselijk kapitaal onder IFRS S1: risico’s, kansen en sectorspecifieke maatstaven](https://reporting.academy/nl/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/human-capital-disclosures-under-ifrs-s1-risks-opportunities-and-indust/): Welke kwesties met betrekking tot het personeelsbestand creëren risico’s of kansen die de vooruitzichten beïnvloeden, en welke maatstaven geven deze getrouw weer?
- [Duurzaamheidsgerelateerde risico’s en kansen identificeren onder IFRS S1](https://reporting.academy/nl/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/how-to-identify-sustainability-related-risks-and-opportunities-under-i/): Duurzaamheidsgerelateerde risico’s en kansen identificeren onder IFRS S1
- [Eerste IFRS S1- en S2-rapportagecyclus: een implementatieplan voor 12 maanden](https://reporting.academy/nl/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/first-ifrs-s1-and-s2-reporting-cycle-a-12-month-implementation-plan/): Hoe adoptie, technische analyse, gegevens, financiën, beheersingsmaatregelen, beoordeling en goedkeuring zo kunnen worden gepland dat de rapportagecyclus op tijd kan worden afgerond.
- [Eerste toepassing van IFRS S1 en IFRS S2](https://reporting.academy/nl/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/first-time-application-of-ifrs-s1-and-ifrs-s2/): Welke overgangsverlichtingen moeten worden gebruikt, hoe daarover informatie moet worden verschaft en welk effect elke keuze heeft op de tweede verslaggevingscyclus.
- [Entiteitsspecifieke toelichtingen onder IFRS S1: wat te doen wanneer er geen specifieke ISSB-standaard bestaat](https://reporting.academy/nl/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-company-specific-disclosures-what-to-do-when-no-dedicated-issb/): Welke bronnen en entiteitsspecifieke informatie voldoen het best aan de relevantie- en getrouwe-weergavedoelstellingen van IFRS S1?
- [Evenredigheid in IFRS S1 en S2](https://reporting.academy/nl/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-and-s2-proportionality/): Welke informatie moet worden gezocht, hoe geavanceerd een aanpak moet zijn of er een toegestane kwalitatieve alternatief van toepassing is.
- [Gapanalyse voor IFRS S1 en S2: hoe u gereedheid test en herstelmaatregelen prioriteert](https://reporting.academy/nl/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-and-s2-gap-assessment-how-to-test-readiness-and-prioritise-rem/): Welke werkstromen en tekortkomingen moeten als eerste worden hersteld ter ondersteuning van een volledig, beheerst en verdedigbaar pakket toelichtingen.
- [Gereedheid voor assurance van IFRS S1 en S2: bewijsmateriaal, beheersingsmaatregelen en veelvoorkomende bevindingen bij beoordelingen](https://reporting.academy/nl/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s1-and-s2-assurance-readiness-evidence-controls-and-common-review/): Definieer gereedheid voor assurance zonder een universele assuranceverplichting te impliceren.
- [GHG Protocol en IFRS S2: rapporterende entiteit, organisatorische grenzen, aandeel in het eigen vermogen, zeggenschap, jurisdictiespecifieke methoden, GWP-waarden en uitsplitsing van Scope 1 en Scope 2](https://reporting.academy/nl/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ghg-protocol-and-ifrs-s2-reporting-entity-organisational-boundaries-eq/): Welke activiteiten en deelnemingen worden opgenomen, hoe emissies worden geconsolideerd, waar lokale methoden van toepassing zijn en hoe de resulterende cijfers worden gepresenteerd.
- [Governance-informatieverschaffing onder IFRS S1 en S2: toezicht door het bestuursorgaan, rollen van het management en beheersingsmaatregelen](https://reporting.academy/nl/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s1-and-s2-governance-disclosures-board-oversight-management-roles/): Governance-informatieverschaffing onder IFRS S1 en S2: toezicht door het bestuursorgaan, rollen van het management en beheersingsmaatregelen
- [Hoe bereidt u een IFRS S1- en IFRS S2-rapport voor](https://reporting.academy/nl/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/how-to-prepare-an-ifrs-s1-and-ifrs-s2-report/): Hoe bereidt u een IFRS S1- en IFRS S2-rapport voor
- [Hoe SASB Standards te gebruiken bij de toepassing van IFRS S1](https://reporting.academy/nl/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/how-to-use-sasb-standards-when-applying-ifrs-s1/): Hoe SASB Standards te gebruiken bij de toepassing van IFRS S1
- [Huidige en verwachte financiële effecten onder IFRS S1 en S2: een praktische handleiding](https://reporting.academy/nl/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/current-and-anticipated-financial-effects-under-ifrs-s1-and-s2-a-pract/): Huidige en verwachte financiële effecten onder IFRS S1 en S2: een praktische handleiding
- [IFRS KH 04 Strategische informatieverschaffing](https://reporting.academy/nl/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-kh-04-strategy-disclosures/): IFRS KH 04 Strategische informatieverschaffing
- [IFRS S1 en IFRS S2 uitgelegd](https://reporting.academy/nl/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s1-and-ifrs-s2-explained/): Welke informatie hoort thuis in op beleggers gerichte duurzaamheidsgerelateerde financiële informatieverschaffing en wat vereist is voor een ISSB-complianceverklaring.
- [IFRS S1 en S2 versus ESRS: verschillen in materialiteit, reikwijdte en toelichtingen uitgelegd](https://reporting.academy/nl/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/ifrs-s1-and-s2-vs-esrs-materiality-scope-and-disclosure-differences-ex/): Uitleggen waarom overlap geen gelijkwaardigheid betekent en de twee materialiteitslenzen identificeren.
- [IFRS S1 en S2 versus GRI: beleggersgerichte en impactrapportage vergeleken](https://reporting.academy/nl/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/ifrs-s1-and-s2-vs-gri-investor-focused-and-impact-reporting-compared/): Geef de onderscheiden maar complementaire doelstellingen aan en wijs automatische gelijkwaardigheid af.
- [IFRS S1 en S2 voor CFO’s: budgetten, prognoses, financiële overzichten, kapitaalallocatie, financiering, financiële effecten, data lineage en ondertekening](https://reporting.academy/nl/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s1-and-s2-for-cfos-budgets-forecasts-financial-statements-capital/): Hoe finance duurzaamheidsinformatie moet verbinden met planning, verslaggeving, financiering, beheersingsmaatregelen en ondertekening aan het einde van het jaar.
- [IFRS S1 Maatstaven en doelstellingen: sectorgebaseerde, entiteitsspecifieke en prestatie-informatie](https://reporting.academy/nl/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-metrics-and-targets-industry-based-entity-specific-and-perform/): IFRS S1 Maatstaven en doelstellingen: sectorgebaseerde, entiteitsspecifieke en prestatie-informatie
- [IFRS S1 Materialiteitsbeoordeling](https://reporting.academy/nl/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-materiality-assessment/): Welke informatie moet worden opgenomen, weggelaten, geaggregeerd, uitgesplitst of aangevuld om aan de informatiebehoeften van primaire gebruikers te voldoen?
- [IFRS S1 Rapporterende entiteit en afbakening: financiële overzichten, waardeketen en broeikasgasgegevens](https://reporting.academy/nl/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-reporting-entity-and-boundary-financial-statements-value-chain/): IFRS S1 Rapporterende entiteit en afbakening: financiële overzichten, waardeketen en broeikasgasgegevens
- [IFRS S1 Verklaring van overeenstemming, locatie van het verslag en timing van publicatie uitgelegd](https://reporting.academy/nl/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s1-compliance-statement-report-location-and-publication-timing-ex/): IFRS S1 Verklaring van overeenstemming, locatie van het verslag en timing van publicatie uitgelegd
- [IFRS S1 versus IFRS S2: belangrijkste verschillen en waarom beide standaarden van belang zijn](https://reporting.academy/nl/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/ifrs-s1-vs-ifrs-s2-key-differences-and-why-both-standards-matter/): Welke vereisten algemeen zijn, welke specifiek voor het klimaat gelden en hoe één geïntegreerd rapportageproces kan worden ontworpen.
- [IFRS S1- en S2-nalevingschecklist en gratis informatieverschaffingsmatrix](https://reporting.academy/nl/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-and-s2-compliance-checklist-and-free-disclosure-matrix/): Of elke toepasselijke vereiste wordt onderbouwd door een materialiteitsconclusie, bewijs, controle, locatie in het concept en goedkeuring.
- [IFRS S1-vrijstelling voor klimaat als eerste](https://reporting.academy/nl/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-climate-first-relief/): Of voor klimaat als eerste wordt gekozen, welke S1-vereisten van toepassing blijven en hoe de overgang naar jaar twee wordt gemaakt.
- [IFRS S2 Categorie 15 en gefinancierde emissies: Wat financiële instellingen moeten rapporteren](https://reporting.academy/nl/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-ghg-emissions-measurement/ifrs-s2-category-15-and-financed-emissions-what-financial-institutions/): Hoe de grens voor Categorie 15 wordt vastgesteld, de informatieverschaffing over gefinancierde emissies wordt toegepast en AUM, bruto-exposure, activaklassen, dekking en classificaties worden beheerst.
- [IFRS S2 GHG-wijzigingen 2025: wat is er gewijzigd en hoe bereidt u zich voor op 2027](https://reporting.academy/nl/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-ghg-emissions-measurement/ifrs-s2-ghg-amendments-2025-what-changed-and-how-to-prepare-for-2027/): Of vervroegde toepassing wordt gekozen, welke verlichtingen relevant zijn, welke wijzigingen in het datamodel nodig zijn en hoe vergelijkende cijfers voor 2027 moeten worden voorbereid.
- [IFRS S2 Klimaatdoelstellingen en koolstofkredieten: bruto, netto en geloofwaardige claims](https://reporting.academy/nl/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-ghg-emissions-measurement/ifrs-s2-climate-targets-and-carbon-credits-gross-net-and-credible-clai/): IFRS S2 Klimaatdoelstellingen en koolstofkredieten: bruto, netto en geloofwaardige claims
- [IFRS S2 Klimaatgerelateerde risico's en kansen: Complete gids](https://reporting.academy/nl/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s2-climate-related-risks-and-opportunities-complete-guide/): Welke fysieke risico's, transitiegerelateerde risico's en kansen kunnen redelijkerwijs de vooruitzichten van de entiteit beïnvloeden, waar zijn deze geconcentreerd en hoe worden ze beheerd en gemeten?
- [IFRS S2 Klimaatveerkracht: hoe het aanpassingsvermogen te beoordelen en toe te lichten](https://reporting.academy/nl/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s2-climate-resilience-how-to-assess-and-disclose-capacity-to-adap/): Welk vermogen heeft de entiteit daadwerkelijk om zich aan te passen, binnen welke tijdshorizon, met welke middelen, activa, investeringen en beperkingen?
- [IFRS S2 Openbaarmaking Scope 2: locatiegebonden emissies en contractuele instrumenten](https://reporting.academy/nl/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-ghg-emissions-measurement/ifrs-s2-scope-2-disclosure-location-based-emissions-and-contractual-in/): Hoe het vereiste locatiegebonden bedrag te berekenen en welke contractuele of marktgebaseerde informatie daarbij moet worden verstrekt.
- [IFRS S2 Scenarioanalyse: een evenredige aanpak van klimaatveerkracht](https://reporting.academy/nl/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s2-scenario-analysis-a-proportionate-approach-to-climate-resilien/): Welke scenarioanalyseaanpak staat in verhouding tot de blootstelling van de entiteit en de beschikbare vaardigheden, capaciteiten en middelen?
- [IFRS S2 Scope 1-, Scope 2- en Scope 3-emissies: complete meetgids](https://reporting.academy/nl/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-ghg-emissions-measurement/ifrs-s2-scope-1-scope-2-and-scope-3-emissions-complete-measurement-gui/): Welke emissies vallen binnen elke scope, welke entiteiten en waardeketenactiviteiten zijn inbegrepen, hoe worden ze gemeten en welke beperkingen moeten worden toegelicht?
- [IFRS S2 Scope 3: Hoe alle 15 categorieën te beoordelen en de datakwaliteit te verbeteren](https://reporting.academy/nl/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-ghg-emissions-measurement/ifrs-s2-scope-3-how-to-assess-all-15-categories-and-improve-data-quali/): Welke categorieën zijn opgenomen, hoe de waardeketenbegrenzing wordt vastgesteld, welke gegevens proportioneel zijn en hoe kwaliteit en beperkingen openbaar worden gemaakt.
- [IFRS S2 versus TCFD: wat is er veranderd en hoe maak je de overstap?](https://reporting.academy/nl/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/ifrs-s2-vs-tcfd-what-changed-and-how-to-transition/): Welke bestaande toelichtingen kunnen worden behouden, welke hebben meer specificiteit nodig en voor welke nieuwe IFRS S1/S2-vereisten zijn gegevens, methoden of goedkeuring nodig?
- [IFRS S2 voor banken: gefinancierde emissies, kredietrisico en klimaatmaatstaven](https://reporting.academy/nl/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s2-for-banks-financed-emissions-credit-risk-and-climate-metrics/): IFRS S2 voor banken: gefinancierde emissies, kredietrisico en klimaatmaatstaven
- [IFRS S2 voor vermogensbeheerders: portefeuillegrenzen, gegevens en informatieverschaffing aan beleggers](https://reporting.academy/nl/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-ghg-emissions-measurement/ifrs-s2-for-asset-managers-portfolio-boundaries-data-and-investor-disc/): IFRS S2 voor vermogensbeheerders: portefeuillegrenzen, gegevens en informatieverschaffing aan beleggers
- [IFRS S2 voor verzekeraars: acceptatie, beleggingen en gefinancierde emissies](https://reporting.academy/nl/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-ghg-emissions-measurement/ifrs-s2-for-insurers-underwriting-investments-and-financed-emissions/): IFRS S2 voor verzekeraars: acceptatie, beleggingen en gefinancierde emissies
- [IFRS S2-informatieverschaffing over transitieplannen: strategie, aannames, middelen en voortgang](https://reporting.academy/nl/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-ghg-emissions-measurement/ifrs-s2-transition-plan-disclosures-strategy-assumptions-resources-and/): IFRS S2-informatieverschaffing over transitieplannen: strategie, aannames, middelen en voortgang
- [IFRS Sustainability Disclosure Taxonomy: digitale tagging voor IFRS S1 en S2](https://reporting.academy/nl/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-sustainability-disclosure-taxonomy-digital-tagging-for-ifrs-s1-an/): Leg uit wat de Taxonomy doet en wie bepaalt of tagging verplicht is.
- [Implementatieregisters voor IFRS S1](https://reporting.academy/nl/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s1-implementation-registers/): Welke pakketbestanden en gerelateerde gidsen behoren tot deze toolkit?
- [Interne beheersing van duurzaamheidsinformatie volgens IFRS: een praktisch raamwerk](https://reporting.academy/nl/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/internal-controls-over-ifrs-sustainability-disclosures-a-practical-fra/): Leg uit wat IFRS vereist en wat IFRS niet voorschrijft over interne beheersing.
- [Kan één dataset IFRS S1/S2, ESRS, GRI en CDP ondersteunen?](https://reporting.academy/nl/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/can-one-dataset-support-ifrs-s1-s2-esrs-gri-and-cdp/): Welke informatie kan één keer worden vastgelegd en welke oordelen of transformaties moeten specifiek voor elk raamwerk blijven?
- [Kan één klimaatdataset UK SRS S2, IFRS S2, ESRS E1, TCFD en CDP ondersteunen?](https://reporting.academy/nl/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/can-one-climate-dataset-support-uk-srs-s2-ifrs-s2-esrs-e1-tcfd-and-cdp/): Hoe de gemeenschappelijke bron van waarheid en de frameworkspecifieke aanpassingslaag voor elke gepubliceerde output te definiëren.
- [Natuurgerelateerde risico’s onder IFRS S1: hoe TNFD en SASB de rapportage kunnen ondersteunen](https://reporting.academy/nl/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/nature-related-risks-under-ifrs-s1-how-tnfd-and-sasb-can-support-discl/): Welke raakvlakken met de natuur creëren risico’s of kansen die de vooruitzichten kunnen beïnvloeden, en welke materiële informatie is nodig?
- [Op de sector gebaseerde maatstaven onder IFRS S1 en S2: relevante SASB-richtlijnen selecteren](https://reporting.academy/nl/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-and-s2-industry-based-metrics-how-to-select-relevant-sasb-guid/): Welke sectoren, openbaarmakingsthema’s, maatstaven en activiteitsmaatstaven zijn relevant voor de rapporterende entiteit en voor afzonderlijke onderdelen van de groep?
- [Schattingen, datalacunes en onzekerheid](https://reporting.academy/nl/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/estimates-data-gaps-and-uncertainty/): Of een schatting bruikbaar is, hoe deze moet worden gemeten en beheerst, en welke onzekerheden en beperkingen moeten worden toegelicht.
- [Toelichtingen over risicobeheer volgens IFRS S1: identificatie, prioritering en integratie in ERM](https://reporting.academy/nl/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s1-risk-management-disclosures-identification-prioritisation-and/): Toelichtingen over risicobeheer volgens IFRS S1: identificatie, prioritering en integratie in ERM
- [UK SRS S2 en CDP: klimaatgegevens hergebruiken zonder naleving te veronderstellen](https://reporting.academy/nl/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/uk-srs-s2-and-cdp-how-to-reuse-climate-data-without-assuming-complianc/): Hoe op CDP afgestemde gegevens kunnen worden hergebruikt terwijl een afzonderlijke UK SRS S1/S2-beoordeling en goedkeuringsprocedure voor het jaarverslag worden voltooid.
- [UK SRS S2 en GRI-klimaatrapportage: welke gegevens kunnen worden hergebruikt?](https://reporting.academy/nl/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/uk-srs-s2-and-gri-climate-reporting-what-data-can-be-reused/): Welke gegevens, methoden en onderbouwing gemeenschappelijk kunnen zijn, en waar afzonderlijke controles op materialiteit, narratief en claims vereist zijn.
- [UK SRS S2 versus ESRS E1: verschillen in klimaatmaterialiteit, broeikasgassen en transitieplan](https://reporting.academy/nl/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/uk-srs-s2-vs-esrs-e1-climate-materiality-ghg-and-transition-plan-diffe/): Welke data en evidence kunnen worden hergebruikt, en welke frameworkspecifieke toetsen, toelichtingen en claims gescheiden moeten blijven.
- [UK SRS S2-bestuursbriefing: rapportagebasis, materiële klimaatrisico’s, scenario’s, veerkracht, financiële effecten, broeikasgassen, vrijstellingen, maatstaven, beheersingsmaatregelen en goedkeuring](https://reporting.academy/nl/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/uk-srs-s2-board-briefing-reporting-basis-material-climate-risks-scenar/): Of de voorgestelde toelichting en bewering worden ondersteund door een volledige rapportagebasis, materialiteitsbeoordeling, bewijs, beheersingsmaatregelen en passende goedkeuringen.
- [Vergelijkende cijfers, herzieningen en fouten](https://reporting.academy/nl/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/comparatives-restatements-and-errors/): Of een bedrag over een voorgaande periode moet worden opgenomen, herzien of aangepast, en welke toelichting en publicatiecorrectie vereist zijn.
- [Zijn IFRS S1 en IFRS S2 verplicht?](https://reporting.academy/nl/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/are-ifrs-s1-and-ifrs-s2-mandatory/): Welke bindende rapportageverplichting geldt voor de entiteit, vanaf welke periode en welke rapportageclaim kan worden onderbouwd?
- [Afhankelijkheden van de natuur en ecosysteemdiensten: hoe u in kaart brengt waarop uw onderneming steunt](https://reporting.academy/nl/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/nature-dependencies-and-ecosystem-services-how-to-map-what-your-busine/): Welke ecosysteemdiensten zijn operationeel belangrijk, waar worden ze geleverd, hoe vervangbaar zijn ze en voor welke verstoringstrajecten is escalatie vereist?
- [Beoordeling van de waardeketen volgens TNFD: leveranciers, grondstoffen, traceerbaarheid en datalacunes](https://reporting.academy/nl/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/tnfd-value-chain-assessment-suppliers-commodities-traceability-and-dat/): Welke sectoren, grondstoffen, leveranciers, geografische gebieden en downstreamroutes vereisen een diepgaandere beoordeling?
- [De zes algemene TNFD-vereisten: materialiteit, reikwijdte, locatie, integratie, tijdshorizonten en betrokkenheid](https://reporting.academy/nl/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/the-six-tnfd-general-requirements-materiality-scope-location-integrati/): De zes algemene TNFD-vereisten: materialiteit, reikwijdte, locatie, integratie, tijdshorizonten en betrokkenheid
- [Een op TNFD afgestemd rapport opstellen: complete stapsgewijze handleiding](https://reporting.academy/nl/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/how-to-prepare-a-tnfd-aligned-report-complete-step-by-step-guide/): Een op TNFD afgestemd rapport opstellen: complete stapsgewijze handleiding
- [ENCORE, IBAT en Aqueduct voor TNFD: wat elke tool wel en niet kan doen](https://reporting.academy/nl/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/encore-ibat-and-aqueduct-for-tnfd-what-each-tool-can-and-cannot-do/): Welke screeningslens is geschikt en welke validatie is nodig?
- [Gefaseerde TNFD-adoptie: wat in jaar één moet worden opgenomen en hoe de dekking kan worden uitgebreid](https://reporting.academy/nl/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/phased-tnfd-adoption-what-to-disclose-in-year-one-and-how-to-expand-co/): Welke natuurgerelateerde kwesties, locaties, informatieverschaffingen en maatstaven zijn geloofwaardig voor jaar één, en wat moet op de routekaart voor verdere uitbreiding worden geplaatst.
- [Geospatiale gegevens voor TNFD: coördinaten, kaarten, datakwaliteit en vertrouwelijkheid](https://reporting.academy/nl/knowledge-hub/disclosure-guides/tnfd/tnfd-sensitive-and-priority-locations/geospatial-data-for-tnfd-coordinates-maps-data-quality-and-confidentia/): Kan een beoordelaar reproduceren waar de locatie vandaan kwam, hoe deze aan natuurgegevens is gekoppeld en waarom de openbare kaart de gekozen granulariteit gebruikt?
- [Gereedheid voor TNFD-assurance: bewijs, beheersmaatregelen en risico’s op greenwashing](https://reporting.academy/nl/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/tnfd-assurance-readiness-evidence-controls-and-greenwashing-risks/): Wat wordt precies aan assurance onderworpen, aan de hand van welke criteria en met welk bewijs?
- [Impacten op de natuur en de toestand van de natuur: factoren, toestand, omvang en soorten](https://reporting.academy/nl/knowledge-hub/disclosure-guides/tnfd/tnfd-impact-measurement-and-targets/nature-impacts-and-state-of-nature-drivers-condition-extent-and-specie/): Welke directe impactfactor doet zich voor, welk element van de natuur verandert, hoe significant/onzeker is de impact en welk bewijs of welke actie is vereist?
- [Inheemse volkeren, lokale gemeenschappen en FPIC in TNFD-rapportage](https://reporting.academy/nl/knowledge-hub/disclosure-guides/tnfd/tnfd-sensitive-and-priority-locations/indigenous-peoples-local-communities-and-fpic-in-tnfd-reporting/): Inheemse volkeren, lokale gemeenschappen en FPIC in TNFD-rapportage
- [Klimaat- en natuurrapportage samen: hoe TCFD, IFRS S2 en TNFD te integreren](https://reporting.academy/nl/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/climate-and-nature-reporting-together-how-to-integrate-tcfd-ifrs-s2-an/): Klimaat- en natuurrapportage samen: hoe TCFD, IFRS S2 en TNFD te integreren
- [Prioriteitslocaties volgens TNFD uitgelegd: selectiecriteria, granulariteit en openbaarmaking](https://reporting.academy/nl/knowledge-hub/disclosure-guides/tnfd/tnfd-sensitive-and-priority-locations/tnfd-priority-locations-explained-selection-criteria-granularity-and-d/): Welke locaties kwalificeren als prioriteitslocaties, op welk granulariteitsniveau en wat moet openbaar worden gemaakt?
- [TNFD DIRO’s uitgelegd: afhankelijkheden, impacts, risico’s en kansen](https://reporting.academy/nl/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-diros-explained-dependencies-impacts-risks-and-opportunities/): Hoe DIRO’s kunnen worden onderscheiden en verbonden zonder dubbeltelling, niet-onderbouwde causaliteit of generieke formuleringen over natuurgerelateerde risico’s.
- [TNFD en het natuurproject van de ISSB: waar ondernemingen zich in 2026 op moeten voorbereiden](https://reporting.academy/nl/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/tnfd-and-the-issb-nature-project-what-companies-should-prepare-for-in/): TNFD en het natuurproject van de ISSB: waar ondernemingen zich in 2026 op moeten voorbereiden
- [TNFD financiële effecten: natuurafhankelijkheden, impacts, omzet, kosten, capex, activa, verplichtingen, kasstromen, scenario’s en toegang tot financiering](https://reporting.academy/nl/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-financial-effects-nature-dependencies-impacts-revenue-costs-capex/): Welk operationeel of strategisch transmissiekanaal kan gevolgen hebben voor omzet, uitgaven, kapitaaluitgaven, activa, verplichtingen, kasstromen, verzekering of toegang tot en kosten van kapitaal?
- [TNFD Gegevens- en bewijskwaliteit: primaire, secundaire, proxy- en geospatiale informatie](https://reporting.academy/nl/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/tnfd-data-and-evidence-quality-primary-secondary-proxy-and-geospatial/): Is de informatie geschikt voor deze beslissing en hoe moet onzekerheid worden toegelicht?
- [TNFD Gevoelige locaties: beschermde gebieden, integriteit van ecosystemen, waterrisico en ecosysteemdiensten](https://reporting.academy/nl/knowledge-hub/disclosure-guides/tnfd/tnfd-sensitive-and-priority-locations/tnfd-sensitive-locations-protected-areas-ecosystem-integrity-water-ris/): Voldoet deze locatie aan een of meer criteria voor gevoelige locaties, en welke ecologische schaal moet worden gebruikt voor een diepgaandere beoordeling?
- [TNFD kernindicatoren voor wereldwijde openbaarmaking: land, water, vervuiling, hulpbronnen en natuurgerelateerde risico's](https://reporting.academy/nl/knowledge-hub/disclosure-guides/tnfd/tnfd-impact-measurement-and-targets/tnfd-core-global-disclosure-metrics-land-water-pollution-resources-and/): TNFD kernindicatoren voor wereldwijde openbaarmaking: land, water, vervuiling, hulpbronnen en natuurgerelateerde risico's
- [TNFD LEAP-benadering: Een stapsgewijze handleiding voor Loceren, Evalueren, Beoordelen en Voorbereiden](https://reporting.academy/nl/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/tnfd-leap-approach-a-step-by-step-guide-to-locate-evaluate-assess-and/): Hoe LEAP te vertalen naar projectafbakening, gegevensverzoeken, op te leveren faseproducten, goedkeuringsmomenten en openbaarmakingen.
- [TNFD Locate-fase: activiteiten, waardeketens en gevoelige locaties in kaart brengen](https://reporting.academy/nl/knowledge-hub/disclosure-guides/tnfd/tnfd-sensitive-and-priority-locations/tnfd-locate-phase-mapping-business-activities-value-chains-and-sensiti/): Waar moet de organisatie afhankelijkheden en impacts in detail Evalueren?
- [TNFD Maatstaven en doelstellingen: uitleg over kernmetrics voor wereldwijde en sectorale rapportage en aanvullende metrics](https://reporting.academy/nl/knowledge-hub/disclosure-guides/tnfd/tnfd-impact-measurement-and-targets/tnfd-metrics-and-targets-core-global-sector-and-additional-metrics-exp/): TNFD Maatstaven en doelstellingen: uitleg over kernmetrics voor wereldwijde en sectorale rapportage en aanvullende metrics
- [TNFD natuurgerelateerde kansen: hulpbronnenefficiëntie, producten en natuurgerichte oplossingen](https://reporting.academy/nl/knowledge-hub/disclosure-guides/tnfd/tnfd-impact-measurement-and-targets/tnfd-nature-related-opportunities-resource-efficiency-products-and-nat/): Is de voorgestelde activiteit een geloofwaardige natuurgerelateerde kans, welke investeringen en waarborgen zijn vereist, en wat kan publiekelijk worden geclaimd?
- [TNFD natuurgerelateerde risico’s: fysieke, transitie- en systeemrisico’s uitgelegd](https://reporting.academy/nl/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-nature-related-risks-physical-transition-and-systemic-risk-explai/): Welk type natuurgerelateerd risico bestaat er, via welk pad, over welke tijdshorizon en hoe moet het worden opgenomen in het risicosysteem van de organisatie?
- [TNFD Risico- en impactbeheer: processen voor directe activiteiten en waardeketens](https://reporting.academy/nl/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-risk-and-impact-management-processes-for-direct-operations-and-va/): TNFD Risico- en impactbeheer: processen voor directe activiteiten en waardeketens
- [TNFD toegelicht: aanbevelingen, LEAP, DIRO’s en hoe u kunt beginnen met rapporteren over natuur](https://reporting.academy/nl/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/tnfd-explained-recommendations-leap-diros-and-how-to-start-nature-rela/): Hoe u de eerste beoordeling en het eerste rapport structureert zonder het raamwerk aan te zien voor een checklist of meer afstemming te claimen dan het bewijs ondersteunt.
- [TNFD versus ESRS E4: financiële natuurgerelateerde informatie en dubbele materialiteit vergeleken](https://reporting.academy/nl/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-vs-esrs-e4-nature-related-financial-disclosure-and-double-materia/): Wat opnieuw kan worden gebruikt, wat moet worden aangepast en hoe een niet-onderbouwde gelijkwaardigheids- of nalevingsclaim kan worden vermeden.
- [TNFD versus GRI 101 Biodiversiteit: belangrijkste verschillen en praktische interoperabiliteit](https://reporting.academy/nl/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/tnfd-vs-gri-101-biodiversity-key-differences-and-practical-interoperab/): TNFD versus GRI 101 Biodiversiteit: belangrijkste verschillen en praktische interoperabiliteit
- [TNFD versus TCFD: natuurgerelateerde en klimaatgerelateerde financiële informatieverschaffing vergeleken](https://reporting.academy/nl/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/tnfd-vs-tcfd-nature-related-and-climate-related-financial-disclosures/): Welke governance-, risico- en rapportage-infrastructuur kan worden hergebruikt en welk natuurspecifiek bewijsmateriaal en welke processen moeten worden toegevoegd.
- [TNFD voor banken: kredietportefeuilles, locaties van kredietnemers en natuurgerelateerd kredietrisico](https://reporting.academy/nl/knowledge-hub/disclosure-guides/tnfd/tnfd-banks-investors-and-insurers/tnfd-for-banks-loan-portfolios-borrower-locations-and-nature-related-c/): Welke blootstellingen vereisen een diepgaandere analyse van kredietnemer/locatie en kredietmaatregelen?
- [TNFD voor mijnbouw, energie en zware industrie: locaties, water, biodiversiteit en gemeenschappen](https://reporting.academy/nl/knowledge-hub/disclosure-guides/tnfd/tnfd-food-mining-energy-real-estate/tnfd-for-mining-energy-and-heavy-industry-sites-water-biodiversity-and/): Hoe moet de organisatie elke locatie en elk project beoordelen in de gehele invloedssfeer, het gedeelde stroomgebied of landschap, de waardeketen en de volledige levenscyclus?
- [TNFD voor vastgoed en infrastructuur: locaties, bouwmaterialen en stedelijke natuur](https://reporting.academy/nl/knowledge-hub/disclosure-guides/tnfd/tnfd-food-mining-energy-real-estate/tnfd-for-real-estate-and-infrastructure-sites-construction-materials-a/): Welke activa, projecten, materialen en door huurders gecontroleerde activiteiten veroorzaken gedurende de levenscyclus materiële afhankelijkheden van de natuur, effecten, risico’s en kansen?
- [TNFD voor vermogensbeheerders en vermogenseigenaren: hotspots in portefeuilles, dialoog en rapportage](https://reporting.academy/nl/knowledge-hub/disclosure-guides/tnfd/tnfd-banks-investors-and-insurers/tnfd-for-asset-managers-and-asset-owners-portfolio-hotspots-engagement/): Hoe veranderen hotspots onderzoek, dialoog, stemmingen, allocatie, producten of risicobeheersingsmaatregelen?
- [TNFD voor verzekeraars: acceptatie, beleggingen en natuurgerelateerd risico](https://reporting.academy/nl/knowledge-hub/disclosure-guides/tnfd/tnfd-banks-investors-and-insurers/tnfd-for-insurers-underwriting-investments-and-nature-related-risk/): Welke verzekerde en belegde activiteiten, locaties en afhankelijkheden van ecosystemen leiden tot materiële DIRO’s, en welke gevolgen moeten deze hebben voor risicobereidheid, producten, prijsstelling, kapitaalallocatie en rapportage?
- [TNFD voor voedsel en landbouw: grondstoffen, water, bodem, bestuiving en traceerbaarheid](https://reporting.academy/nl/knowledge-hub/disclosure-guides/tnfd/tnfd-food-mining-energy-real-estate/tnfd-for-food-and-agriculture-commodities-water-soil-pollination-and-t/): Welke grondstoffen en herkomsten veroorzaken de meest significante natuurafhankelijkheden, impacts, risico’s en kansen, en welk niveau van traceerbaarheid en betrokkenheid is proportioneel?
- [TNFD-beoordelingsfase: natuurafhankelijkheden en impacts vertalen naar bedrijfsrisico’s en -kansen](https://reporting.academy/nl/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-assess-phase-turning-nature-dependencies-and-impacts-into-busines/): Welke natuurgerelateerde risico’s en kansen vereisen aanpak, escalatie, financiële analyse en openbaarmaking?
- [TNFD-evaluatiefase: milieuactiva, ecosysteemdiensten, afhankelijkheden en impacts](https://reporting.academy/nl/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-evaluate-phase-environmental-assets-ecosystem-services-dependenci/): Wat zijn de afhankelijkheids- en impactpaden van de organisatie, en voor welke daarvan zijn meting of escalatie vereist?
- [TNFD-fase Voorbereiden: reacties, doelstellingen, governance en gereedheid voor informatieverschaffing](https://reporting.academy/nl/knowledge-hub/disclosure-guides/tnfd/tnfd-impact-measurement-and-targets/tnfd-prepare-phase-responses-targets-governance-and-disclosure-readine/): Wat zal de organisatie doen, meten, goedkeuren en openbaar maken - en hoe zal de voortgang de volgende LEAP-cyclus voeden?
- [TNFD-governance-informatieverschaffingen: toezicht door het bestuur, managementrollen en betrokkenheid van belanghebbenden](https://reporting.academy/nl/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/tnfd-governance-disclosures-board-oversight-management-roles-and-stake/): Wie verantwoording aflegt, welke informatie elk governanceniveau bereikt, welke beslissingen worden beïnvloed, hoe betrokkenheid van rechthebbenden en belanghebbenden het proces informeert en welk bewijs de informatieverschaffing ondersteunt
- [TNFD-kloofanalyse: hoe LEAP-gegevensbeheer en gereedheid voor openbaarmaking te testen](https://reporting.academy/nl/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/tnfd-gap-assessment-how-to-test-leap-data-governance-and-disclosure-re/): Welke tekortkomingen vóór publicatie moeten worden opgelost en welke transparant op de routekaart kunnen worden geplaatst.
- [TNFD-leveranciersvragenlijst: welke natuurgegevens opvragen zonder kmo’s te overbelasten](https://reporting.academy/nl/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/tnfd-supplier-questionnaire-what-nature-data-to-request-without-overbu/): Welke leveranciers hebben welke vragen en bewijsmiddelen nodig, op welk detailniveau, voor welke beslissing en tegen wanneer?
- [TNFD-materialiteit uitgelegd: benaderingen van financiële, impact- en dubbele materialiteit](https://reporting.academy/nl/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-materiality-explained-financial-impact-and-double-materiality-app/): TNFD-materialiteit uitgelegd: benaderingen van financiële, impact- en dubbele materialiteit
- [TNFD-mitigatiehiërarchie: vermijding, minimalisering, herstel en compensatie uitgelegd](https://reporting.academy/nl/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-mitigation-hierarchy-avoid-minimise-restore-and-offset-explained/): TNFD-mitigatiehiërarchie: vermijding, minimalisering, herstel en compensatie uitgelegd
- [TNFD-natuurdoelen: nulmetingen, locaties, waardeketens en voortgang](https://reporting.academy/nl/knowledge-hub/disclosure-guides/tnfd/tnfd-impact-measurement-and-targets/tnfd-nature-targets-baselines-locations-value-chains-and-progress/): TNFD-natuurdoelen: nulmetingen, locaties, waardeketens en voortgang
- [TNFD-rapportagechecklist en gratis pakket met LEAP-resultaten](https://reporting.academy/nl/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/tnfd-reporting-checklist-and-free-leap-deliverables-pack/): Welke registers en checklists moeten zijn ingevuld voordat een eerste op TNFD afgestemde openbaarmaking wordt opgesteld.
- [TNFD-registers voor locaties, waardeketen, afhankelijkheden, impacts en bewijs](https://reporting.academy/nl/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/tnfd-location-value-chain-dependency-impact-and-evidence-registers/): Welke pakketbestanden en gerelateerde gidsen behoren tot deze toolkit?
- [TNFD-registers voor tools, gegevens, assurance en portefeuilles](https://reporting.academy/nl/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/tnfd-tools-data-assurance-and-portfolio-registers/): Welke pakketbestanden en bijbehorende gidsen horen bij deze toolkit?
- [TNFD-scenarioanalyse en natuurbestendigheid: een praktische aanpak voor het eerste jaar](https://reporting.academy/nl/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-scenario-analysis-and-nature-resilience-a-practical-first-year-ap/): TNFD-scenarioanalyse en natuurbestendigheid: een praktische aanpak voor het eerste jaar
- [TNFD-strategie-informatieverschaffingen: DIRO's, bedrijfsmodel, veerkracht en prioriteitslocaties](https://reporting.academy/nl/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/tnfd-strategy-disclosures-diros-business-model-resilience-and-priority/): Welke materiële DIRO's bestaan er, waar en over welke tijdshorizonnen; hoe beïnvloeden zij het bedrijfsmodel, de waardeketen, de strategie en de financiële planning; hoe veerkrachtig is de strategie; en welke prioriteitslocaties zijn er
- [TNFD-werkkit voor DIRO’s, financiële effecten en informatieverschaffing](https://reporting.academy/nl/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-diro-financial-effects-and-disclosure-working-toolkit/): Welke pakketbestanden en bijbehorende gidsen horen bij deze toolkit?
- [Transitieplannen voor natuur: wat een geloofwaardig TNFD-aligned plan moet bevatten](https://reporting.academy/nl/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/nature-transition-plans-what-a-credible-tnfd-aligned-plan-should-conta/): Wat een geloofwaardig, op TNFD afgestemd transitieplan voor natuur moet bevatten
- [Veelvoorkomende fouten in TNFD-rapportages: generiek natuurrisico, ontbrekende locaties en gebrekkige DIRO-logica](https://reporting.academy/nl/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/common-tnfd-reporting-mistakes-generic-nature-risk-missing-locations-a/): Welke tekortkomingen vóór publicatie moeten worden aangepakt en hoe de correctie kan worden onderbouwd.
- [Vereist TNFD een biodiversiteitsvoetafdruk? Maatstaven, modellen en schijnprecisie](https://reporting.academy/nl/knowledge-hub/disclosure-guides/tnfd/tnfd-impact-measurement-and-targets/does-tnfd-require-a-biodiversity-footprint-metrics-models-and-false-pr/): Vereist TNFD een biodiversiteitsvoetafdruk? Maatstaven, modellen en schijnprecisie
- [Wat betekent TNFD Adopter? Toezegging, rapportagetiming en veelvoorkomende misverstanden](https://reporting.academy/nl/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/what-does-tnfd-adopter-mean-commitment-reporting-timing-and-common-mis/): Of de organisatie klaar is om zich publiekelijk aan een rapportagejaar te verbinden, en hoe de claim moet worden geformuleerd zonder te veel te beweren.
- [Bestaat er een emissiedrempel onder de klimaatwet van de VAE? Article 6 versus de registertoets van 0.5 million tCO2e](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/is-there-a-uae-climate-law-emissions-threshold-article-6-vs-the-0-5-mi/): Bestaat er een emissiedrempel onder de klimaatwet van de VAE? Article 6 versus de registertoets van 0.5 million tCO2e
- [Boetes op grond van de Klimaatwet van de VAE: boetes volgens Article 6, herhaalde overtredingen en bewijs van naleving](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/uae-climate-law-penalties-article-6-fines-repeat-violations-and-eviden/): Boetes op grond van de Klimaatwet van de VAE: boetes volgens Article 6, herhaalde overtredingen en bewijs van naleving
- [Briefing voor bestuur en CFO over de klimaatwet van de VAE: tien beslissingen om nu te nemen](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/uae-climate-law-board-and-cfo-briefing-ten-decisions-to-make-now/): Tien beslissingen die bestuur en CFO nu moeten nemen over de klimaatwet van de VAE
- [Bronnenregister voor de klimaatwet van de VAE: federale, emiraats- en vrijezonevereisten volgen](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/uae-climate-law-source-register-how-to-track-federal-emirate-and-free/): Eén beheerst register opzetten dat juridische bronnen koppelt aan operationele vereisten, eigenaren, deadlines, bewijs en actualiseringstriggers.
- [Checklist voor naleving van de klimaatwet van de VAE en gratis MRV-gereedheidssjabloon](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-law-compliance-checklist-and-free-mrv-readiness-template/): Checklist voor naleving van de klimaatwet van de VAE en gratis MRV-gereedheidssjabloon
- [De klimaatwet van de VAE uitgelegd: Federaal decreet-wet nr. 11 van 2024 en wat ondernemingen moeten doen](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/uae-climate-law-explained-federal-decree-law-no-11-of-2024-and-what-bu/): Of de onderneming een Bron is, of er bewijs van aanwijzing op grond van Artikel 6 bestaat en welke instructies van de autoriteiten van toepassing zijn.
- [Deadline van de klimaatwet van de VAE en actuele uitvoeringsstatus: wat veranderde na 30 mei 2026?](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/uae-climate-law-deadline-and-current-implementation-status-what-change/): Welke datum juridisch relevant is: inwerkingtreding, statusaanpassing, aanwijzing, verslagperiode of indieningsdeadline.
- [Drempel van 0,5 miljoen tCO2e voor het koolstofregister van de VAE: entiteit, faciliteit of groep?](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/uae-carbon-registry-0-5-million-tco2e-threshold-entity-facility-or-gro/): Welke emissiegrens aan de drempel moet worden getoetst, welke alternatieve overzichten moeten worden opgesteld en voor welke vragen schriftelijke bevestiging van de autoriteit of een juridisch adviseur in de VAE nodig is.
- [Dubbele telling in koolstofmarkten van de VAE: uitgifte, gebruiksclaims en NDC-verrekening](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/double-counting-in-uae-carbon-markets-issuance-use-claims-and-ndc-acco/): Dubbele telling in koolstofmarkten van de VAE: uitgifte, gebruiksclaims en NDC-verrekening
- [Een GHG-inventaris opbouwen onder de klimaatwetgeving van de VAE: bronnen, grenzen en bewijs](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/how-to-build-a-uae-climate-law-ghg-inventory-sources-boundaries-and-ev/): Definieer de gereguleerde perimeter en maak een berekenings- en bewijsstructuur die kan worden bijgewerkt wanneer instructies van de autoriteit specifieker worden.
- [Een GHG-verificateur in de VAE kiezen: accreditatie, deskundigheid en belangenconflicten](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/how-to-choose-a-uae-ghg-verifier-accreditation-competence-and-conflict/): Een GHG-verificateur in de VAE kiezen: accreditatie, deskundigheid en belangenconflicten
- [Eerste MRV-rapportagecyclus in de VAE: juridisch traject, afbakeningen, locaties, methoden, gegevensbeheersing, proefruns, verificatie, bestuursgoedkeuring en indiening](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/first-uae-mrv-reporting-cycle-legal-route-boundaries-facilities-method/): Eerste MRV-rapportagecyclus in de VAE: juridisch traject, afbakeningen, locaties, methoden, gegevensbeheersing, proefruns, verificatie, bestuursgoedkeuring en indiening
- [Emissiefactoren voor klimaatrapportage in de VAE: lokale gegevens, IPCC, DEFRA en leveranciersfactoren](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/emission-factors-for-uae-climate-reporting-local-data-ipcc-defra-and-s/): Emissiefactoren voor klimaatrapportage in de VAE: lokale gegevens, IPCC, DEFRA en leveranciersfactoren
- [Emissiereductieplan voor de VAE: acties, KPI’s, bewijs en toezicht door het bestuur](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/uae-emission-reduction-plan-actions-kpis-evidence-and-board-oversight/): Emissiereductieplan voor de VAE: acties, KPI’s, bewijs en toezicht door het bestuur
- [Gegevensbewaring gedurende vijf jaar krachtens Artikel 6: welke gegevens moeten ondernemingen bewaren?](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/five-year-data-retention-under-article-6-what-records-should-companies/): Gegevensbewaring gedurende vijf jaar krachtens Artikel 6: welke gegevens moeten ondernemingen bewaren?
- [Geldt de klimaatwet van de VAE in vrije zones, DIFC en ADGM?](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/does-the-uae-climate-law-apply-in-free-zones-difc-and-adgm/): De uitdrukkelijke toepasselijkheid op vrije zones uitleggen zonder een algemene conclusie over indiening te trekken.
- [GHG Protocol versus ISO 14064 voor naleving van de klimaatwet van de VAE](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/ghg-protocol-vs-iso-14064-for-uae-climate-law-compliance/): Welke methode de voorlopige inventaris structureert, welke elementen configureerbaar moeten blijven en welk bewijs nodig is voor beoordeling door de autoriteit en de verificateur.
- [Interne beheersmaatregelen voor MRV in de VAE: volledigheid van bronnen, aansluitingen, factoren, schattingen, goedkeuringen, audittrails, cyberbeveiliging en interne audit](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/internal-controls-for-uae-mrv-source-completeness-reconciliations-fact/): Interne beheersmaatregelen voor MRV in de VAE: volledigheid van bronnen, aansluitingen, factoren, schattingen, goedkeuringen, audittrails, cyberbeveiliging en interne audit
- [Klimaatadaptatieplannen van de VAE: hitte, water, overstromingen, infrastructuur en bedrijfscontinuïteit](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/uae-climate-adaptation-plans-heat-water-flooding-infrastructure-and-bu/): Klimaatadaptatieplannen van de VAE: hitte, water, overstromingen, infrastructuur en bedrijfscontinuïteit
- [Klimaatgovernance in de VAE: bestuur, CFO, HSE, juridische zaken en de vraag naar een klimaatcomité](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/uae-climate-governance-board-cfo-hse-legal-and-the-question-of-a-clima/): Hoe eigenaarschap en beslissingsrechten voor klimaatwetgeving moeten worden verdeeld en of een speciaal bedrijfscomité voor klimaat evenredig is.
- [Klimaatinspecties in de VAE en gerechtelijke functionarissen: een inspectiegereed bewijsdossier opbouwen](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uae/uae-sector-inventories/uae-climate-inspections-and-judicial-officers-how-to-build-an-inspecti/): Klimaatinspecties in de VAE en gerechtelijke functionarissen: een inspectiegereed bewijsdossier opbouwen
- [Klimaatneutraliteitstraject van de VAE en bedrijfsdoelen: afstemmen zonder te veel te claimen](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/uae-climate-neutrality-pathway-and-corporate-targets-how-to-align-with/): Klimaatneutraliteitstraject van de VAE en bedrijfsdoelen: afstemmen zonder te veel te claimen
- [Klimaatrapportageperioden, platforms en indieningstermijnen in de VAE: wat u bij autoriteiten moet bevestigen](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-reporting-periods-platforms-and-filing-deadlines-what-to-c/): Klimaatrapportageperioden, platforms en indieningstermijnen in de VAE: wat u bij autoriteiten moet bevestigen
- [Klimaatrisicobeoordeling in de VAE: fysiek risico koppelen aan activa, toeleveringsketens en finance](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uae/uae-sector-inventories/uae-climate-risk-assessment-how-to-connect-physical-risk-to-assets-sup/): Klimaatrisicobeoordeling in de VAE: fysiek risico koppelen aan activa, toeleveringsketens en finance
- [Klimaatwet van de VAE en IFRS S2: kan één systeem voor GHG en klimaatrisico beide ondersteunen?](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uae/uae-one-dataset-many-outputs/uae-climate-law-and-ifrs-s2-can-one-ghg-and-climate-risk-system-suppor/): Welke gegevens en beheersmaatregelen werkelijk herbruikbaar zijn, welke grenzen een verbinding vereisen en welke outputspecifieke vereisten afzonderlijke berekeningen of beschrijvingen nodig hebben.
- [Klimaatwet van de VAE voor vastgoed en hospitality: verhuurder-huurdergegevens, koeling en energie](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uae/uae-sector-inventories/uae-climate-law-for-real-estate-and-hospitality-landlord-tenant-data-c/): Welke gebouwactiviteiten horen in de inventaris van de entiteit of faciliteit, welke vereisen toerekening en welke horen in een afzonderlijk huurders-, verhuurders- of waardeketenregister?
- [Klimaatwet van de VAE, ESRS, GRI en CDP: gegevens hergebruiken zonder gelijkwaardigheid te veronderstellen](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uae/uae-one-dataset-many-outputs/uae-climate-law-esrs-gri-and-cdp-reusing-data-without-assuming-equival/): Welke velden rechtstreeks kunnen worden hergebruikt, welke transformatie of aggregatie vereisen en welke kaderspecifieke leemten blijven.
- [Klimaatwetgeving van de VAE voor banken en professionele diensten: lage directe uitstoot, hoge rapportageverwachtingen](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uae/uae-sector-inventories/uae-climate-law-for-banks-and-professional-services-low-direct-emissio/): Wat de minimale juridisch voorbereide kantoorinventaris vormt en welke aanvullende gegevensmodules gerechtvaardigd zijn door een autoriteit, kader, materialiteitsbeoordeling of verzoeker.
- [Klimaatwetgeving van de VAE voor buitenlandse filialen en multinationale groepen](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/uae-climate-law-for-foreign-branches-and-multinational-groups/): Welke eenheid of Source in de VAE is aangewezen en of de inventaris van de buitenlandse moeder kan worden hergebruikt zonder de vereiste lokale conclusie te veranderen.
- [Klimaatwetgeving van de VAE voor groepen in meerdere emiraten: entiteiten, faciliteiten en bevoegde autoriteiten](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/uae-climate-law-for-multi-emirate-groups-entities-facilities-and-compe/): Of de rapportage-eenheid een juridische entiteit, filiaal, faciliteit, aangewezen Source, groep of een andere door de bevoegde autoriteit bepaalde perimeter is.
- [Kloofanalyse UAE-klimaatwet: toepasselijkheid, MRV, verificatie en gereedheid voor reductie](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-law-gap-assessment-applicability-mrv-verification-and-redu/): Kloofanalyse UAE-klimaatwet: toepasselijkheid, MRV, verificatie en gereedheid voor reductie
- [Koolstofkredieten in de VAE: projectregistratie, referentiescenario’s, additionaliteit en verificatie](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/uae-carbon-credits-project-registration-baselines-additionality-and-ve/): Hoe projecttoelaatbaarheid, methodologie, referentiescenario, additionaliteit, monitoring, validatie, verificatie, goedkeuring door het register, overdracht, intrekking en claims van elkaar kunnen worden onderscheiden – en welk bewijs bij elke poort nodig is
- [Minimale vereisten voor software voor klimaatrapportage in de VAE voor een MRV-platform](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-reporting-software-minimum-requirements-for-an-mrv-platfor/): Minimale vereisten voor software voor klimaatrapportage in de VAE voor een MRV-platform
- [MOCCAE en bevoegde autoriteiten: wie stelt de rapportagevereisten voor het klimaat in de VAE vast en handhaaft ze?](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/moccae-vs-competent-authorities-who-sets-and-enforces-uae-climate-repo/): MOCCAE en bevoegde autoriteiten: wie stelt de rapportagevereisten voor het klimaat in de VAE vast en handhaaft ze?
- [MRV-beheersings- en bewijspakket voor de klimaatwet van de VAE](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-law-mrv-control-and-evidence-pack/): Welke pakketbestanden en bijbehorende gidsen horen bij deze toolkit?
- [MRV-vereisten van de klimaatwet van de VAE: meting, rapportage, verificatie en gegevensbewaring](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-law-mrv-requirements-measurement-reporting-verification-an/): Hoe zet u de wettelijke verplichting en de actuele instructies van de autoriteit om in gegevens, berekeningen, controles, indiening en bewaring?
- [Nationaal register voor koolstofcredits van de VAE: wie moet zich registreren en wat wordt vastgelegd](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/uae-national-register-for-carbon-credits-who-must-register-and-what-it/): Of een entiteit onder verplichte registratie valt, vrijwillig kan deelnemen of als handelsplatform optreedt, en welke registraties en goedkeuringen afzonderlijk zijn.
- [Organisatorische grens volgens de klimaatwet van de VAE: operationele zeggenschap, financiële zeggenschap of equity share?](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/uae-climate-law-organisational-boundary-operational-control-financial/): Bepaal de door de autoriteit vereiste rapportageperimeter en documenteer hoe operationele zeggenschap, financiële zeggenschap of equity share wordt toegepast of afgestemd.
- [Schattingen en gegevenskwaliteit onder de Klimaatwet van de VAE: wat is verdedigbaar?](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/estimates-and-data-quality-under-the-uae-climate-law-what-is-defensibl/): Schattingen en gegevenskwaliteit onder de Klimaatwet van de VAE: wat is verdedigbaar?
- [Scope 2-emissies onder de klimaatwetgeving van de VAE: elektriciteit, koeling, hernieuwbare contracten en I-REC's](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-law-scope-2-emissions-electricity-cooling-renewable-contra/): Bepaal de door de autoriteit vereiste behandeling van ingekochte energie en, afzonderlijk, of een locatie- en marktgebaseerde weergave volgens het GHG Protocol nodig is.
- [Toelichting op de aanwijzing van Artikel 6: wanneer MRV-verplichtingen op een Bron rusten](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/article-6-designation-explained-when-uae-mrv-duties-attach-to-a-source/): Of bewijs van aanwijzing bestaat, op welke eenheid dit betrekking heeft en welke rapportage-instructies daaruit volgen.
- [Toolkit voor gereedheid voor de klimaatwet van de VAE en MRV-beheersing](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-law-readiness-and-mrv-control-toolkit/): Welke pakketbestanden en bijbehorende gidsen horen bij deze toolkit?
- [UAE-klimaatwet en Artikel 6 van de Overeenkomst van Parijs: wat bedrijven moeten weten](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/uae-climate-law-and-paris-agreement-article-6-what-companies-need-to-k/): UAE-klimaatwet en Artikel 6 van de Overeenkomst van Parijs: wat bedrijven moeten weten
- [UAE-klimaatwet Scope 1-emissies: brandstof, wagenpark, processen en koelmiddelen](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-law-scope-1-emissions-fuel-fleet-processes-and-refrigerant/): Identificeer alle directe emissiebronnen binnen de goedgekeurde perimeter en selecteer voor elke bron een traceerbare berekenings- of meetroute.
- [VAE-klimaatwet voor industriële ondernemingen: procesemissies, vergunningen en reductieplannen](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uae/uae-sector-inventories/uae-climate-law-for-industrial-companies-process-emissions-permits-and/): Welke fysieke bronnen, gassen, methoden en faciliteitseenheden behoren tot de door de autoriteit bepaalde inventaris, en welke onderbouwing ondersteunt elk resultaat.
- [VAE-klimaatwet voor logistiek en vervoer: wagenparken, magazijnen en gegevens van opdrachtnemers](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uae/uae-sector-inventories/uae-climate-law-for-logistics-and-transport-fleets-warehouses-and-cont/): Welke voertuigen, apparatuur, magazijnen, koelsystemen en activiteiten van opdrachtnemers tot de door de autoriteit bepaalde Bron behoren en welke als afzonderlijke waardeketenscreening blijven gelden.
- [VAE-klimaatwet voor steengroeven en bouwmaterialen: MRV, mobiele bronnen en emissiereductie](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uae/uae-sector-inventories/uae-climate-law-for-quarrying-and-construction-materials-mrv-mobile-so/): Welke winnings-, mobiele, vaste-installatie-, opdrachtnemers-, ingekochte-energie-, diffuse en procesbronnen tot de aangewezen rapportageperimeter behoren.
- [Veelvoorkomende fouten bij de klimaatwet van de VAE: universele indiening aannemen, drempels verwarren en zwakke MRV](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/common-uae-climate-law-mistakes-assuming-universal-filing-mixing-thres/): Veelvoorkomende fouten bij de klimaatwet van de VAE: universele indiening aannemen, drempels verwarren en zwakke MRV
- [Vereist de klimaatwetgeving van de VAE Scope 3-emissies?](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/does-the-uae-climate-law-require-scope-3-emissions/): Bepaal voor ieder Scope 3-vereiste de exacte juridische bron of bron van de autoriteit en bouw een beheerste gereedheidsscreening zonder een verplichting te verzinnen.
- [Verificatie op grond van de klimaatwet van de VAE: reikwijdte, onafhankelijkheid en gereedheid voor assurance](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-law-verification-scope-independence-and-assurance-readines/): Verificatie op grond van de klimaatwet van de VAE: reikwijdte, onafhankelijkheid en gereedheid voor assurance
- [Voorbereiden op naleving van de klimaatwet van de VAE: stapsgewijze MRV-roadmap](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/how-to-prepare-for-uae-climate-law-compliance-step-by-step-mrv-roadmap/): Uitleggen waarom een door de toezichthouder gecontroleerd dossier over toepasselijkheid en autoriteit aan de berekening voorafgaat.
- [Wie valt onder de Klimaatwet van de VAE? Inzicht in 'Sources' en de toepasselijkheid op ondernemingen](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/who-is-covered-by-the-uae-climate-law-understanding-sources-and-corpor/): Welke rechtspersoon of operationele eenheid de Source is, en of het rapportagepunt de entiteit, faciliteit, exploitant of een andere door de autoriteit gedefinieerde eenheid is.
- [Branchespecifieke maatstaven kiezen onder UK SRS S1 zonder verplicht SASB-gebruik](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-voluntary-use-and-mandatory-route/how-to-select-industry-based-metrics-under-uk-srs-s1-without-mandatory/): Hoe branchespecifieke maatstaven onder UK SRS S1 worden gekozen zonder verplicht SASB-gebruik
- [De vier pijlers van UK SRS S1: governance, strategie, risicobeheer, maatstaven en doelstellingen](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-materiality-and-boundary/the-four-pillars-of-uk-srs-s1-governance-strategy-risk-management-metr/): Hoe elke materiële kwestie door vier pijlers heen te volgen en deze met financiële verslaggeving te verbinden.
- [Digitale rapportage volgens UK SRS S1: taxonomie, tagging en toekomstige indieningsvereisten](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-voluntary-use-and-mandatory-route/uk-srs-s1-digital-reporting-taxonomy-tagging-and-future-filing-require/): Digitale rapportage volgens UK SRS S1: taxonomie, tagging en toekomstige indieningsvereisten
- [Duurzaamheidsgerelateerde risico's en kansen identificeren volgens UK SRS S1](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-materiality-and-boundary/how-to-identify-sustainability-related-risks-and-opportunities-under-u/): Hoe u een volledig, beheerst register opstelt dat duurzaamheidskwesties verbindt met de vooruitzichten van de entiteit.
- [Een rapport volgens UK SRS S1 opstellen: volledige stapsgewijze gids](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/how-to-prepare-a-uk-srs-s1-report-complete-step-by-step-guide/): Hoe u de eerste rapportagecyclus organiseert en voldoende bewijs bewaart om het uiteindelijke rapport en de verklaring te onderbouwen.
- [Eerste rapportagecyclus volgens UK SRS S1: grondslag voor opstelling, governance, materialiteit, sectorspecifieke maatstaven, gegevens, financiële effecten, beheersmaatregelen, assurance en goedkeuring door het bestuur](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-materiality-and-boundary/first-uk-srs-s1-reporting-cycle-reporting-basis-governance-materiality/): Hoe ordent u technisch werk en werkzaamheden rond gegevens, financiën, governance en publicatie, zodat de uiteindelijke verklaring onderbouwd is?
- [Gratis sjabloon voor een materialiteits- en risico- en kansenregister voor UK SRS S1](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-materiality-and-boundary/free-uk-srs-s1-materiality-and-risk-opportunity-register-template/): Welke duurzaamheidsgerelateerde risico’s en kansen zijn materieel en welk toelichtingswerk brengen zij met zich mee?
- [Huidige en verwachte financiële effecten onder UK SRS S1: een gids voor financiële teams](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-metrics-and-financial-effects/current-and-anticipated-financial-effects-under-uk-srs-s1-a-guide-for/): Welk financieel effect kan worden onderbouwd, op welk niveau van kwantificering, over welke tijdshorizon en met welke aannames, beheersingsmaatregelen en onderling verbonden toelichtingen.
- [Interne controles op UK SRS S1-toelichtingen: een praktisch raamwerk](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/internal-controls-over-uk-srs-s1-disclosures-a-practical-framework/): Hoe richt u evenredige interne controles voor UK SRS S1-toelichtingen in zonder een afzonderlijke duurzaamheidsbureaucratie te creëren?
- [Is UK SRS S1 verplicht? De vrijwillige standaard en toekomstige Britse rapportageroutes](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-voluntary-use-and-mandatory-route/is-uk-srs-s1-mandatory-the-voluntary-standard-and-future-uk-reporting/): Is UK SRS S1 verplicht? De vrijwillige standaard en toekomstige Britse rapportageroutes
- [Kan een onderneming naleving van zowel UK SRS S1 als IFRS S1 claimen?](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-strategic-report-and-nfsis/can-a-company-claim-both-uk-srs-s1-and-ifrs-s1-compliance/): Of het rapportagepakket aan iedere vereiste van beide grondslagen voldoet.
- [Kan één dataset UK SRS S1, IFRS S1, ESRS en GRI ondersteunen?](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-strategic-report-and-nfsis/can-one-dataset-support-uk-srs-s1-ifrs-s1-esrs-and-gri/): Welke informatie gemeenschappelijke brongegevens zijn en welk element raamwerkspecifiek is.
- [Klimaatbeperking van UK SRS S1: hoe zij werkt en hoelang vrijwillige rapporteurs haar kunnen gebruiken](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-claims-and-climate-only-relief/uk-srs-s1-climate-only-relief-how-it-works-and-how-long-voluntary-repo/): Of paragraaf E3 beschikbaar is, wat zij verandert, wat moet worden toegelicht en hoe de reikwijdte tot buiten klimaat kan worden uitgebreid.
- [Kunt u naleving van UK SRS S1 beweren wanneer u de klimaatbeperking gebruikt?](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-claims-and-climate-only-relief/can-you-claim-uk-srs-s1-compliance-while-using-climate-only-relief/): Welke publieke verklaring onderbouwbaar is en hoe beweringen over UK SRS S1, UK SRS S2 en IFRS van elkaar worden gescheiden.
- [Materialiteitsbeoordeling volgens UK SRS S1: beleggersgerichte verslaggeving voor Britse ondernemingen](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-materiality-and-boundary/uk-srs-s1-materiality-assessment-investor-focused-reporting-for-uk-com/): Hoe bepaalt u welke informatie over een geïdentificeerd duurzaamheidsgerelateerd risico of een geïdentificeerde kans in het verslag moet staan?
- [Menselijk kapitaal onder UK SRS S1: personeelsrisico’s, vaardigheden, veiligheid en behoud](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-materiality-and-boundary/human-capital-under-uk-srs-s1-workforce-risks-skills-safety-and-retent/): Welke personeelsrisico’s en -kansen, en welke ondersteunende informatie, materieel zijn voor primaire gebruikers.
- [Natuurgerelateerde risico’s onder UK SRS S1: TNFD en opkomende ISSB-richtsnoeren gebruiken](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-materiality-and-boundary/nature-related-risks-under-uk-srs-s1-using-tnfd-and-emerging-issb-guid/): Welke natuurgerelateerde informatie materieel is voor primaire gebruikers omdat deze de vooruitzichten beïnvloedt.
- [Praktische UK SRS S1-sjablonen](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-practical-templates/): Welke pakketbestanden en bijbehorende gidsen horen bij deze toolkit?
- [Tijdlijn UK SRS S1: publicatie in 2026, voorgestelde regels voor 2027 en wat ondernemingen nu moeten doen](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-voluntary-use-and-mandatory-route/uk-srs-s1-timeline-2026-publication-proposed-2027-rules-and-what-compa/): Tijdlijn UK SRS S1: publicatie in 2026, voorgestelde regels voor 2027 en wat ondernemingen nu moeten doen
- [UK SRS S1 Bedrijfsspecifieke toelichtingen: wat te doen wanneer er geen specifieke standaard bestaat](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-company-specific-disclosures-what-to-do-when-no-dedicated-st/): UK SRS S1 Bedrijfsspecifieke toelichtingen: wat te doen wanneer er geen specifieke standaard bestaat
- [UK SRS S1 Bronnen voor richtsnoeren: SASB, CDSB, GRI, ESRS, TNFD en sectorpraktijk](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-strategic-report-and-nfsis/uk-srs-s1-sources-of-guidance-sasb-cdsb-gri-esrs-tnfd-and-industry-pra/): UK SRS S1 Bronnen voor richtsnoeren: SASB, CDSB, GRI, ESRS, TNFD en sectorpraktijk
- [UK SRS S1 en anti-greenwashing: duurzaamheidsclaims beheersen](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-claims-and-climate-only-relief/uk-srs-s1-and-anti-greenwashing-how-to-control-sustainability-claims/): Hoe onderbouwt en keurt u claims volgens UK SRS S1 over prestaties, voortgang, doelen, kansen, weerbaarheid en financiële effecten goed?
- [UK SRS S1 en de Companies Act: hoe toekomstige vereisten mogelijk op elkaar aansluiten](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-voluntary-use-and-mandatory-route/uk-srs-s1-and-the-companies-act-how-future-requirements-may-fit-togeth/): hoeveel capaciteit voor UK SRS nu moet worden opgebouwd in het licht van een route via de Companies Act die nog geen wet is, en welke lacunes in de wetgeving moeten worden gevolgd voordat u zich vastlegt
- [UK SRS S1 en de NFSIS: Wat kan worden gecombineerd en wat blijft afzonderlijk?](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-strategic-report-and-nfsis/uk-srs-s1-and-the-nfsis-what-can-be-combined-and-what-remains-separate/): welke inhoud van de NFSIS en UK SRS één onderbouwing kan delen, en welke beslissingen over reikwijdte, materialiteit en publieke beweringen afzonderlijk moeten blijven
- [UK SRS S1 en het Strategic Report: hoe duurzaamheids- en financiële verslaggeving te integreren](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-strategic-report-and-nfsis/uk-srs-s1-and-the-strategic-report-how-to-integrate-sustainability-and/): welke UK SRS-informatie het Strategic Report kan bevatten en waar een exacte kruisverwijzing veiliger is dan hetzelfde verhaal op twee plaatsen opnieuw weergeven
- [UK SRS S1 Evenredigheid: ‘Onredelijke kosten of inspanning’ en evenredige benaderingen](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-proportionality-undue-cost-or-effort-and-commensurate-approa/): UK SRS S1 Evenredigheid: ‘Onredelijke kosten of inspanning’ en evenredige benaderingen
- [UK SRS S1 Gereedheid voor assurance: bewijsmateriaal, beheersingsmaatregelen en het opkomende Britse toezichtstelsel](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-assurance-readiness-evidence-controls-and-the-emerging-uk-ov/): Welk bewijs, welke controles en welke governance zijn nodig om UK SRS S1-toelichtingen gereed te maken voor assurance of andere externe toetsing?
- [UK SRS S1 Governance-informatieverschaffing: toezicht door het bestuursorgaan, rollen van het management en bewijsmateriaal](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-governance-disclosures-board-oversight-management-roles-and/): Of het verslag het werkelijke mechanisme voor toezicht en management toelicht in plaats van alleen een commissie of beleid te noemen.
- [UK SRS S1 Informatieverschaffing over risicobeheer: hoe duurzaamheid in ERM te integreren](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-materiality-and-boundary/uk-srs-s1-risk-management-disclosures-how-to-integrate-sustainability/): Of de informatieverschaffing input, beoordeling, prioritering, monitoring, kansen, wijzigingen en daadwerkelijke integratie in ERM toelicht.
- [UK SRS S1 Maatstaven en doelstellingen: sectorinformatie, entiteitsspecifieke KPI’s en voortgang](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-metrics-and-financial-effects/uk-srs-s1-metrics-and-targets-industry-information-entity-specific-kpi/): Welke maatstaven relevant en materieel zijn, hoe entiteitsspecifieke metingen moeten worden gedocumenteerd en hoe voortgang naar doelstellingen moet worden gerapporteerd zonder methoden, schattingen of gemiste mijlpalen te verhullen.
- [UK SRS S1 Primaire gebruikers en ‘vooruitzichten’: welke informatie is bruikbaar voor besluitvorming?](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-primary-users-and-prospects-what-information-is-decision-use/): Of informatie beslissingen over het verstrekken van middelen zou kunnen beïnvloeden vanwege een redelijkerwijs te verwachten effect op de vooruitzichten.
- [UK SRS S1 Publicatietiming en locatie van het verslag: waarom de IFRS-vrijstelling voor uitgestelde publicatie is verwijderd](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-publication-timing-and-report-location-why-the-ifrs-delayed/): Waar de volledige set toelichtingen zal worden opgenomen, hoe deze tegelijkertijd met de financiële overzichten zal worden gepubliceerd en of een kruisverwijzing of afzonderlijk document voldoet aan de voorwaarden van UK SRS S1.
- [UK SRS S1 Rapporterende entiteit en afbakening: financiële overzichten, waardeketen en wijzigingen in de groep](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-materiality-and-boundary/uk-srs-s1-reporting-entity-and-boundary-financial-statements-value-cha/): Welke juridische entiteiten en relaties binnen de rapporterende entiteit vallen, welke buiten de consolidatie maar binnen de beoordeling van risico's en kansen vallen, en hoe elke meetperimeter wordt toegelicht en afgestemd
- [UK SRS S1 SASB-optionaliteit: wat ‘may refer to and consider’ in de praktijk betekent](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-metrics-and-financial-effects/uk-srs-s1-sasb-optionality-what-may-refer-to-and-consider-means-in-pra/): Of SASB, een andere erkende bron, praktijk bij vergelijkbare entiteiten of een door de entiteit ontwikkelde maatstaf relevante informatie en een getrouwe weergave biedt voor de sectoren en materiële aangelegenheden van de entiteit.
- [UK SRS S1 uitgelegd: wat het vereist, wie het kan gebruiken en hoe u begint](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-explained-what-it-requires-who-can-use-it-and-how-to-start/): UK SRS S1 uitgelegd: wat het vereist, wie het kan gebruiken en hoe u begint
- [UK SRS S1 Vergelijkende informatie, schattingen en fouten: leidraad voor verslaggeving in het eerste jaar](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-comparatives-estimates-and-errors-first-year-reporting-guide/): UK SRS S1 Vergelijkende informatie, schattingen en fouten: leidraad voor verslaggeving in het eerste jaar
- [UK SRS S1 versus ESRS: materialiteit voor beleggers, dubbele materialiteit en UK-EU-rapportage](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-strategic-report-and-nfsis/uk-srs-s1-vs-esrs-investor-materiality-double-materiality-and-uk-eu-re/): Welke rapportagewerkzaamheden kunnen UK SRS S1 en ESRS delen, en welke beslissingen over materialiteit, toelichtingen en assurance moeten gescheiden blijven?
- [UK SRS S1 versus GRI: beleggersgerichte en impactrapportage vergeleken](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-vs-gri-investor-focused-and-impact-reporting-compared/): Of een onderwerp wordt gerapporteerd vanuit het beleggersperspectief, het impactperspectief of beide.
- [UK SRS S1 versus IFRS S1: De Britse wijzigingen die de implementatie veranderen](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-strategic-report-and-nfsis/uk-srs-s1-vs-ifrs-s1-the-uk-amendments-that-change-implementation/): UK SRS S1 versus IFRS S1: De Britse wijzigingen die de implementatie veranderen
- [UK SRS S1 versus UK SRS S2: Hoe algemene en klimaatvereisten samenwerken](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-vs-uk-srs-s2-how-general-and-climate-requirements-work-toget/): UK SRS S1 versus UK SRS S2: Hoe algemene en klimaatvereisten samenwerken
- [UK SRS S1 voor CFO’s: duurzaamheidsrisico’s koppelen aan budgetten, finance en het jaarverslag](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-metrics-and-financial-effects/uk-srs-s1-for-cfos-linking-sustainability-risks-to-budgets-finance-and/): Hoe materiële duurzaamheidskwesties kunnen worden vertaald naar financiële onderbouwing en toelichtingen in het jaarverslag zonder schijnprecisie te creëren.
- [UK SRS S1 voor company secretaries en juridische teams: governance, plaatsing in het verslag en claims](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-for-company-secretaries-and-legal-teams-governance-report-pl/): Waar de informatie wordt opgenomen, hoe governance en kruisverwijzingen worden onderbouwd en wat de entiteit openbaar mag zeggen over naleving, aansluiting en assurance.
- [UK SRS S1 voor het bestuur: tien vragen vóór goedkeuring](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-board-briefing-ten-questions-directors-should-ask-before-app/): Of het bestuur genoeg onderbouwing heeft om verslag, kruisverwijzingen en publieke verklaring goed te keuren.
- [UK SRS S1 voor private en niet-beursgenoteerde ondernemingen: waarom vrijwillig gebruik toch relevant kan zijn](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-voluntary-use-and-mandatory-route/uk-srs-s1-for-private-and-unlisted-companies-why-voluntary-use-may-sti/): of vrijwillig gebruik van UK SRS S1 de kosten ervan rechtvaardigt voor een niet-beursgenoteerde onderneming, en of het volledig, gedeeltelijk of als gecontroleerde aanvulling moet worden toegepast
- [UK SRS S1-compliancechecklist en gratis matrix voor informatieverschaffing](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-compliance-checklist-and-free-disclosure-matrix/): Kan elke informatieverschaffing worden herleid tot een vereiste, bron van onderbouwing, verantwoordelijke en goedkeuringsmoment?
- [UK SRS S1-kloofanalyse: hoe gereedheid voor vrijwillige rapportage of rapportage aan de FCA te testen](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-voluntary-use-and-mandatory-route/uk-srs-s1-gap-assessment-how-to-test-readiness-for-voluntary-or-fca-re/): Is de onderneming gereed voor rapportage, gedeeltelijk gereed of nog in de ontwerpfase voor UK SRS S1?
- [UK SRS S1-nalevingsverklaring: exacte beslissingen achter een expliciete en onvoorwaardelijke claim](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-claims-and-climate-only-relief/uk-srs-s1-compliance-statement-exact-decisions-behind-an-explicit-and/): Kan het verslag een expliciete en onvoorwaardelijke verklaring van naleving van UK SRS S1 bevatten?
- [UK SRS S1-rapporttemplate: structuur, opstellingsbasis en toelichtingsvragen](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-report-template-structure-basis-of-preparation-and-disclosur/): Hoe u de toelichting structureert zodat lezers de basis, materiële conclusies, financiële verbanden en claim begrijpen.
- [UK SRS S1-strategiedisclosures: bedrijfsmodel, waardeketen, afwegingen en toewijzing van middelen](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-strategy-disclosures-business-model-value-chain-trade-offs-a/): Hoe effecten op het bedrijfsmodel en de waardeketen, keuzes, middelen, financiële gevolgen en veerkracht moeten worden toegelicht.
- [Veelvoorkomende fouten bij UK SRS S1: IFRS-formuleringen kopiëren, vrijstellingen verkeerd gebruiken en de Britse verslaggevingswetgeving negeren](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-strategic-report-and-nfsis/common-uk-srs-s1-mistakes-copying-ifrs-wording-misusing-reliefs-and-ig/): Welke implementatiefout kan het rapport, de claim of de goedkeuring van het jaarverslag ondermijnen?
- [Voorstellen van de FCA voor UK SRS: wat UK SRS S1 vanaf 2027 kan betekenen voor beursgenoteerde ondernemingen](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-voluntary-use-and-mandatory-route/fca-uk-srs-proposals-what-uk-srs-s1-could-mean-for-listed-companies-fr/): of uw listingcategorie vanaf 2027 binnen het voorgestelde UK SRS-regime van de FCA zou vallen, en wat u vóór de definitieve Policy Statement moet opbouwen
- [Werkpakket voor de eerste UK SRS S1-cyclus](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-first-cycle-working-toolkit/): Welke pakketbestanden en bijbehorende gidsen horen bij deze toolkit?
- [Beoordeling van klimaatmaterialiteit volgens UK SRS S2: welke informatie kan de vooruitzichten beïnvloeden?](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/uk-srs-s2-climate-materiality-assessment-what-information-could-affect/): Welke klimaataangelegenheden en welke informatie daarover de beslissingen van primaire gebruikers over de toewijzing van middelen kunnen beïnvloeden.
- [De vier pijlers van UK SRS S2: governance, strategie, risicobeheer, maatstaven en doelen](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/the-four-pillars-of-uk-srs-s2-governance-strategy-risk-management-metr/): Hoe verantwoordelijkheden worden toegewezen en toelichtingen over alle vier de pijlers samenhangend, consistent en op bewijs gebaseerd worden gemaakt.
- [Eerste UK SRS S2-verslagcyclus: een implementatieplan van 12 maanden](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-cycle-controls-and-assurance/first-uk-srs-s2-reporting-cycle-a-12-month-implementation-plan/): Wat er in elke maand moet gebeuren, welke werkstromen van elkaar afhankelijk zijn en welke bewijs- en goedkeuringspoort daadwerkelijke voltooiing markeert.
- [FCA UK SRS-klimaatregels: voorgestelde reikwijdte, vrijstellingen en rapportage vanaf 2027](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/fca-uk-srs-climate-rules-proposed-scope-reliefs-and-reporting-from-202/): FCA UK SRS-klimaatregels: voorgestelde reikwijdte, vrijstellingen en rapportage vanaf 2027
- [Fysieke risico’s, transitierisico’s en klimaatkansen volgens UK SRS S2 uitgelegd](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/uk-srs-s2-physical-risks-transition-risks-and-climate-opportunities-ex/): Hoe een klimaataangelegenheid wordt geclassificeerd en verbonden met entiteitsspecifieke blootstelling, kwetsbaarheid, respons en vooruitzichten.
- [Hoe bereidt u een klimaatrapport volgens UK SRS S2 voor: complete stapsgewijze handleiding](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-cycle-controls-and-assurance/how-to-prepare-a-uk-srs-s2-climate-report-complete-step-by-step-guide/): Hoe bereidt u een klimaatrapport volgens UK SRS S2 voor: complete stapsgewijze handleiding
- [Huidige en verwachte financiële effecten onder UK SRS S2: een leidraad voor financiële teams](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/current-and-anticipated-financial-effects-under-uk-srs-s2-a-guide-for/): Welke huidige en verwachte effecten kunnen worden onderbouwd, op welk kwantificatieniveau, over welke tijdshorizonten en met welke veronderstellingen, bandbreedtes, beheersmaatregelen en verbanden met de jaarrekening.
- [Interne beheersingsmaatregelen voor gegevensmodellen en goedkeuring van klimaatgerelateerde informatieverschaffing volgens UK SRS S2](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-cycle-controls-and-assurance/internal-controls-over-uk-srs-s2-climate-disclosures-data-models-and-s/): Welke beheersingsmaatregel de specifieke tekortkoming in de informatieverschaffing voorkomt of detecteert, wie deze uitvoert en welk bewijs achterblijft.
- [Is UK SRS S2 verplicht? Vrijwillig gebruik, FCA-voorstellen en de tijdlijn voor 2027](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/is-uk-srs-s2-mandatory-voluntary-use-fca-proposals-and-the-2027-timeli/): Is UK SRS S2 verplicht? Vrijwillig gebruik, FCA-voorstellen en de tijdlijn voor 2027
- [Scenarioanalyse volgens UK SRS S2: een proportionele benadering van klimaatveerkracht](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/uk-srs-s2-scenario-analysis-a-proportionate-approach-to-climate-resili/): Welke scenarioanalysemethode in verhouding staat tot de blootstelling en de beschikbare capaciteit, en of die voldoende bewijs oplevert om de veerkracht van de strategie en het bedrijfsmodel te beoordelen.
- [Strategietoelichtingen volgens UK SRS S2: bedrijfsmodel, waardeketen, kapitaalinzet en afwegingen](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/uk-srs-s2-strategy-disclosures-business-model-value-chain-capital-depl/): Of de toelichting over de klimaatstrategie een entiteitsspecifieke, gefinancierde en gemonitorde respons op materiële risico’s en kansen uitlegt.
- [Toelichtingen over klimaatgovernance volgens UK SRS S2: toezicht, vaardigheden en beheersingsmaatregelen van het bestuur](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/uk-srs-s2-climate-governance-disclosures-board-oversight-skills-and-co/): Of de beschrijving van klimaatgovernance wordt ondersteund door duidelijke verantwoordelijkheid, deskundig toezicht, beslissingsbewijs en werkende beheersingsmaatregelen.
- [UK SRS S2 branchegerichte maatstaven: optionele SASB-richtlijnen, maar verplichte branchebeoordeling](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-industry-based-metrics-optional-sasb-guidance-but-mandatory/): Welke branchegerichte maatstaven relevant zijn voor de materiële klimaatkwesties van de entiteit, en welke bron of door de entiteit ontwikkelde maatstaf het beste in de informatiebehoefte voorziet.
- [UK SRS S2 en de IFRS S2-wijzigingen van december 2025: wat is al opgenomen?](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/uk-srs-s2-and-the-december-2025-ifrs-s2-amendments-what-is-already-inc/): Welke wijzigingen van december 2025 al deel uitmaken van UK SRS S2 en welke implementatiedossiers moeten worden gewijzigd.
- [UK SRS S2 en NFSIS-klimaatrapportages: wanneer duplicatie kan worden vermeden](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/uk-srs-s2-and-nfsis-climate-disclosures-when-duplication-can-be-avoide/): UK SRS S2 en NFSIS-klimaatrapportages: wanneer duplicatie kan worden vermeden
- [UK SRS S2 en SECR: waarom emissierapportage nog steeds kan worden gedupliceerd](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-and-secr-why-emissions-reporting-may-still-be-duplicated/): UK SRS S2 en SECR: waarom emissierapportage nog steeds kan worden gedupliceerd
- [UK SRS S2 en toekomstige verslaggeving onder de Companies Act voor economisch belangrijke ondernemingen](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/uk-srs-s2-and-the-companies-act-future-reporting-for-economically-sign/): Wat moet nu worden opgebouwd en wat moet een open juridische of beleidsaanname blijven?
- [UK SRS S2 en transitieplanbeleid: standaardtoelichtingen tegenover een verplichte planeis](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-targets-transition-plans-and-credits/uk-srs-s2-and-transition-plan-policy-standard-disclosures-vs-a-mandato/): Welke uitspraken vereisten van UK SRS S2 zijn, welke richtsnoeren zijn en welke van toekomstig beleid afhangen.
- [UK SRS S2 G gefinancierde emissies en paragraaf B59A: Wat financiële instellingen moeten toelichten](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-financed-emissions/uk-srs-s2-financed-emissions-and-paragraph-b59a-what-financial-institu/): Of het probleem een normale vertraging in de gegevens is waarvoor een schatting nodig is, een geval van onuitvoerbaarheid binnen dezelfde periode op grond van B59A, of het gebruik van de afzonderlijke bepaling van C4 voor Scope 3.
- [UK SRS S2 Gereedheid voor assurance, broeikasgasscenario's, financiële effecten en beheersmaatregelen](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-cycle-controls-and-assurance/uk-srs-s2-assurance-readiness-ghg-scenarios-financial-effects-and-cont/): Wat wordt aan assurance onderworpen, aan de hand van welke criteria, over welke afbakening en op welk niveau.
- [UK SRS S2 Klimaatresistentie: Hoe het aanpassingsvermogen te beoordelen en toe te lichten](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/uk-srs-s2-climate-resilience-how-to-assess-and-disclose-capacity-to-ad/): Of de entiteit beschikt over een onderbouwde, evenwichtige beoordeling van het aanpassingsvermogen over verschillende tijdshorizonten, en of de toelichting beperkingen en onzekerheid correct weergeeft.
- [UK SRS S2 Klimaatrisicobeheer: identificatie, prioritering en integratie in ERM](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/uk-srs-s2-climate-risk-management-identification-prioritisation-and-er/): Of het klimaatproces voldoende specifiek, herhaalbaar en geïntegreerd is om de toelichting in paragraaf 25 en de daarmee verbonden informatie over strategie, maatstaven en financiële effecten te ondersteunen.
- [UK SRS S2 Koolstofkredieten: gepland gebruik, kwaliteitskenmerken en beheersing van greenwashing](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-targets-transition-plans-and-credits/uk-srs-s2-carbon-credits-planned-use-quality-attributes-and-greenwashi/): Of de nettodoelstelling op transparante wijze brutoreducties, resterende emissies, geplande afhankelijkheid van kredieten en het bewijs ter onderbouwing van de kwaliteit van kredieten en claims weergeeft.
- [UK SRS S2 Openbaarmakingen over transitieplannen: wat is vereist wanneer er een plan bestaat?](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-targets-transition-plans-and-credits/uk-srs-s2-transition-plan-disclosures-what-is-required-when-a-plan-exi/): Of de entiteit een plan heeft dat voldoet aan het concept van UK SRS S2 en of haar openbaarmakingen het plan, de basis voor de uitvoering ervan en de voortgang getrouw toelichten.
- [UK SRS S2 Rapporterende entiteit en GHG-afbakening: groepen, joint ventures, leases en waardeketens](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-reporting-entity-and-ghg-boundary-groups-jvs-leases-and-valu/): Hoe elke juridische entiteit, faciliteit, deelneming, lease en waardekettencategorie wordt behandeld binnen de rapporterende entiteit en in Scope 1, Scope 2 of Scope 3.
- [UK SRS S2 Scope 1-, Scope 2- en Scope 3-emissies: volledige meetgids](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-scope-1-scope-2-and-scope-3-emissions-complete-measurement-g/): Hoe bepaalt u de grens, meet u bruto-emissies en bewaart u voldoende bewijs voor elke Scope?
- [UK SRS S2 Scope 2: locatiegebaseerde emissies, contracten en claims over hernieuwbare elektriciteit](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-scope-2-location-based-emissions-contracts-and-renewable-ele/): Hoe rapporteert u het verplichte locatiegebaseerde cijfer en voegt u geloofwaardige contractuele of marktgebaseerde informatie toe?
- [UK SRS S2 Scope 3-categorie 15: beleggingen, uitsluitingen en de wijzigingen van 2025](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-financed-emissions/uk-srs-s2-scope-3-category-15-investments-exclusions-and-the-2025-amen/): Of een bredere populatie voor Categorie 15 moet worden gemeten of de toegestane beperking tot gefinancierde emissies moet worden toegepast, en hoe die afbakening moet worden toegelicht.
- [UK SRS S2 Taxonomie voor digitale verslaggeving, klimaatlabels en toekomstige FCA-indiening](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/uk-srs-s2-digital-reporting-taxonomy-climate-tags-and-future-fca-filin/): Wat nu kan worden voorbereid, waarvoor een extensie- of versiebeslissing nodig is en wat afhankelijk blijft van toekomstige regelgeving.
- [UK SRS S2 uitgelegd: vereisten voor klimaatgerelateerde informatieverschaffing en hoe u begint](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/uk-srs-s2-explained-climate-disclosure-requirements-and-how-to-start/): UK SRS S2 uitgelegd: vereisten voor klimaatgerelateerde informatieverschaffing en hoe u begint
- [UK SRS S2 versus IFRS S2: Britse wijzigingen, verlichtingen en gefinancierde emissies vergeleken](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/uk-srs-s2-vs-ifrs-s2-uk-amendments-reliefs-and-financed-emissions-comp/): UK SRS S2 versus IFRS S2: Britse wijzigingen, verlichtingen en gefinancierde emissies vergeleken
- [UK SRS S2 voor banken: gefinancierde emissies, kredietrisico en klimaatmaatstaven](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-financed-emissions/uk-srs-s2-for-banks-financed-emissions-credit-risk-and-climate-metrics/): Hoe u de beheerste populatie van bruto-exposures omzet in onderling verbonden en controleerbare rapportages over emissies, risico's, scenario's en doelstellingen.
- [UK SRS S2 voor CFO’s: klimaatrisico, GHG en het jaarverslag verbinden](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-cycle-controls-and-assurance/uk-srs-s2-for-cfos-connecting-climate-risk-ghg-and-the-annual-report/): Welke klimaatinformatie moet in financiële systemen worden opgenomen, welke gespecialiseerde eigenaars verantwoordelijk blijven en welke afstemmingen en goedkeuringen vereist zijn vóór de publicatie van het jaarverslag.
- [UK SRS S2 voor vermogensbeheerders: portefeuillegrenzen, gefinancierde emissies en klantgegevens](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-financed-emissions/uk-srs-s2-for-asset-managers-portfolio-boundaries-financed-emissions-a/): Hoe u totaal AUM en de dekking van gefinancierde emissies definieert en tegelijk producten, mandaten, gegevensperioden, schattingen en klantclaims beheerst.
- [UK SRS S2 voor verzekeraars: acceptatie, beleggingen en klimaatweerbaarheid](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-financed-emissions/uk-srs-s2-for-insurers-underwriting-investments-and-climate-resilience/): Hoe twee portefeuilles in de weerbaarheidsbeoordeling worden verbonden terwijl gefinancierde emissies, verzekeringsgerelateerde emissies en andere maatstaven gescheiden blijven.
- [UK SRS S2-nalevingschecklist en gratis matrix voor klimaatrapportage](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-cycle-controls-and-assurance/uk-srs-s2-compliance-checklist-and-free-climate-disclosure-matrix/): Welke rijen zijn volledig, welke bevatten hiaten of voorzieningen, welk bewijsmateriaal en welke herstelmaatregelen zijn vereist, en of de beoogde nalevingsverklaring kan worden goedgekeurd.
- [UK SRS S2-rapporttemplate: vier pijlers, GHG, financiële effecten en vrijstellingen](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-report-template-four-pillars-ghg-financial-effects-and-relie/): Welke onderdelen en tabellen het rapport nodig heeft, hoe deze met elkaar moeten worden verbonden en hoe kruisverwijzingen kunnen worden gebruikt zonder informatie te verhullen of de beheersing te verliezen.
- [UK SRS S2-registers voor beleid, assurance, beheersing en digitale rapportage](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-cycle-controls-and-assurance/uk-srs-s2-policy-assurance-controls-and-digital-registers/): Welke pakketbestanden en bijbehorende gidsen horen bij deze toolkit?
- [UK SRS S2-registers voor GHG-meting, vrijstellingen en Scope 2](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-ghg-measurement-relief-and-scope-2-registers/): Welke pakketbestanden en bijbehorende gidsen horen bij deze toolkit?
- [UK SRS S2-registers voor klimaatrisico, materialiteit, governance en strategie](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/uk-srs-s2-climate-risk-materiality-governance-and-strategy-registers/): Welke pakketbestanden en bijbehorende gidsen horen bij deze toolkit?
- [UK SRS S2-vrijstelling voor alternatieve broeikasgasmeting: de regel voor het eerste jaar](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-alternative-ghg-measurement-relief-the-first-year-rule-expla/): Of C3 beschikbaar is en hoe methoden kunnen worden omgezet zonder verlies van traceerbaarheid of vergelijkbaarheid.
- [UK SRS S2-vrijstelling voor Scope 3: hoe vrijwillig gebruik zonder einddatum werkt en wat moet worden toegelicht](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-scope-3-relief-how-indefinite-voluntary-use-works-and-what-m/): Of C4 wordt gebruikt, wat wordt toegelicht, welke informatie verder wordt ontwikkeld en hoe de entiteit zich voorbereidt op toekomstige verplichte regels.
- [UK SRS S2: locatie, timing en toelichting op de nalevingsverklaring](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-cycle-controls-and-assurance/uk-srs-s2-report-location-timing-and-compliance-statement-explained/): UK SRS S2: locatie, timing en toelichting op de nalevingsverklaring
- [UKSRS S2 Klimaatdoelstellingen: reikwijdte, basisjaar, mijlpalen, bruto/netto-BKG-doelstellingen, validatie, herzieningen, gemiste doelstellingen en koolstofkredieten.](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-targets-transition-plans-and-credits/uk-srs-s2-climate-targets-base-years-boundaries-milestones-and-perform/): Of elke materiële doelstelling een volledige, beheerste definitie heeft en of prestaties consistent kunnen worden gemeten en eerlijk kunnen worden toegelicht.
- [UKSRS S2 Klimaatmetrics en -doelstellingen: sectoroverschrijdende metrics, broeikasgassen, risicoblootstelling, kansen, kapitaalinzet, koolstofprijzen, beloning, sectormetrics en doelstellingen.](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-climate-metrics-and-targets-cross-industry-industry-based-an/): Welke klimaatmetrics moeten worden toegelicht, hoe ze worden gemeten en beheerst, en hoe doelstellingen en vergelijkende cijfers transparant blijven wanneer methoden, afbakeningen of datakwaliteit veranderen.
- [Van UK TCFD-rapportage naar UK SRS S2: wat beursgenoteerde ondernemingen moeten toevoegen](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/from-uk-tcfd-reporting-to-uk-srs-s2-what-listed-companies-need-to-add/): Van UK TCFD-rapportage naar UK SRS S2: wat beursgenoteerde ondernemingen moeten toevoegen
- [Veelgemaakte fouten met UK SRS S2: IFRS-verlichtingen kopiëren, Scope 3 verkeerd weergeven en overlap met het VK negeren](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/common-uk-srs-s2-mistakes-copying-ifrs-reliefs-misstating-scope-3-and/): Gaat het om een verkeerde bron, een verkeerde conclusie over de toepasselijkheid, ontbrekend bewijs, een onvolledige toelichting op de voorziening of een niet-onderbouwde openbare claim?
- [Waarom UK SRS S2 moet worden toegepast met UK SRS S1](https://reporting.academy/nl/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/why-uk-srs-s2-must-be-applied-with-uk-srs-s1/): Waarom UK SRS S2 moet worden toegepast met UK SRS S1
- [CSRD и ESRS: в чем разница?](https://reporting.academy/ru/knowledge-hub/disclosure-guides/esrs/esrs-standards-and-scope/csrd-vs-esrs-what-is-the-difference/): Отделяйте анализ правовой сферы применения и транспонирования от анализа внедрения стандартов отчетности.
- [ESRS 2 Общие раскрытия: основа подготовки, управление, стратегия, бизнес-модель, заинтересованные стороны, существенные IRO, указатель содержания и GDR](https://reporting.academy/ru/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-2-general-disclosures-basis-of-preparation-governance-strategy-bu/): Как разработать единую связанную сквозную нарративную и доказательную систему.
- [ESRS 2023 и пересмотренные ESRS 2026: какую версию следует использовать вашей организации?](https://reporting.academy/ru/knowledge-hub/disclosure-guides/esrs/esrs-revised-standards-2026-transition/esrs-2023-vs-revised-esrs-2026-which-version-should-your-company-use/): Выберите юридически действительный вариант версии и документируйте последствия для данных, сравнительных данных, контроля и раскрытия информации.
- [ESRS E1 Изменение климата: полное руководство по внедрению](https://reporting.academy/ru/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-e1-climate-change-complete-implementation-guide/): ESRS E1 Изменение климата: полное руководство по внедрению
- [ESRS E2 Загрязнение: воздуха, воды, почвы, микропластика и веществ, вызывающих обеспокоенность](https://reporting.academy/ru/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-e2-pollution-air-water-soil-microplastics-and-substances-of-conce/): ESRS E2 Загрязнение: воздуха, воды, почвы, микропластика и веществ, вызывающих обеспокоенность
- [ESRS E3 «Вода»: забор, потребление, сброс и отчетность по водному стрессу](https://reporting.academy/ru/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-e3-water-withdrawal-consumption-discharge-and-water-stress-report/): ESRS E3 «Вода»: забор, потребление, сброс и отчетность по водному стрессу
- [ESRS E4 Биоразнообразие и экосистемы: объекты, цепочки создания стоимости, метрики и планы перехода](https://reporting.academy/ru/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-e4-biodiversity-and-ecosystems-sites-value-chains-metrics-and-tra/): ESRS E4 Биоразнообразие и экосистемы: объекты, цепочки создания стоимости, метрики и планы перехода
- [ESRS E5 Использование ресурсов и циркулярная экономика: потоки материалов, отходы и показатели циркулярности](https://reporting.academy/ru/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-e5-resource-use-and-circular-economy-material-flows-waste-and-cir/): Как построить прослеживаемую модель потоков материалов и выбрать показатели и целевые показатели E5, готовые к подтверждению доказательствами.
- [ESRS G1 Деловое поведение: этика, коррупция, информирование о нарушениях, поставщики и платёжные практики](https://reporting.academy/ru/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-g1-business-conduct-ethics-corruption-whistleblowing-suppliers-an/): Какие подтемы G1 являются существенными, какие раскрытия и специфическая для организации информация необходимы и какие доказательства подтверждают каждое утверждение.
- [ESRS S1 Собственный персонал: полное руководство по политикам, показателям и характеристикам работников](https://reporting.academy/ru/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-s1-own-workforce-complete-guide-to-policies-metrics-and-worker-ch/): Как определить совокупность S1 и контролировать применимые показатели и описания, относящиеся к персоналу.
- [ESRS S2 Работники в цепочке создания стоимости: должная осмотрительность, данные и доказательства от поставщиков](https://reporting.academy/ru/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-s2-workers-in-the-value-chain-due-diligence-data-and-supplier-evi/): Какие группы работников и взаимосвязи являются существенными, какие доказательства соразмерны и каким образом демонстрируются действия, устранение последствий и результаты.
- [ESRS S3 «Затронутые сообщества»: как выявлять воздействия и отчитываться о взаимодействии](https://reporting.academy/ru/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-s3-affected-communities-how-to-identify-impacts-and-report-engage/): Какие сообщества и права связаны с существенными воздействиями и каким образом контролируются взаимодействие, жалобы, устранение последствий и подтверждающие материалы.
- [ESRS S4 Потребители и конечные пользователи: воздействия продукции, безопасность, конфиденциальность и доступ](https://reporting.academy/ru/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-s4-consumers-and-end-users-product-impacts-safety-privacy-and-acc/): Какие пути воздействия на продукт и пользователя являются существенными и как контролируются жалобы, инциденты, конфиденциальность, доступ и подтверждающие данные о продукции.
- [ESRS в сравнении с IFRS S1 и IFRS S2: ключевые различия в существенности, охвате и отчетности](https://reporting.academy/ru/knowledge-hub/disclosure-guides/esrs/esrs-alongside-other-frameworks/esrs-vs-ifrs-s1-and-ifrs-s2-key-differences-in-materiality-scope-and-r/): Как совместно использовать процессы и данные, сохраняя раздельные выводы о существенности, границах, представлении, соответствии требованиям и подтверждении достоверности.
- [ESRS для групп из стран, не входящих в ЕС, и ESRS-40a: сфера применения, исключения и формирующиеся требования](https://reporting.academy/ru/knowledge-hub/disclosure-guides/esrs/esrs-standards-and-scope/esrs-for-non-eu-groups-and-esrs-40a-scope-exemptions-and-emerging-requ/): ESRS для групп из стран, не входящих в ЕС, и ESRS-40a: сфера применения, исключения и формирующиеся требования
- [ESRS и CSDDD: сравнение обязанностей в области отчётности, должной осмотрительности и цепочки создания стоимости](https://reporting.academy/ru/knowledge-hub/disclosure-guides/esrs/esrs-alongside-other-frameworks/esrs-and-csddd-reporting-due-diligence-and-value-chain-responsibilitie/): Какие доказательства и процессы можно совместно использовать, а какие выводы, согласования и публичные утверждения должны оставаться специфичными для каждого инструмента?
- [ESRS и GRI: двойная существенность, отчетность о воздействиях и практическая интероперабельность](https://reporting.academy/ru/knowledge-hub/disclosure-guides/esrs/esrs-alongside-other-frameworks/esrs-vs-gri-double-materiality-impact-reporting-and-practical-interope/): Какие доказательства можно повторно использовать, какие проверки и результаты остаются специфичными для каждой системы и какая архитектура объединенного отчета является обоснованной.
- [ESRS и Таксономия ЕС: как связать приемлемость, соответствие и раскрытие информации об устойчивом развитии](https://reporting.academy/ru/knowledge-hub/disclosure-guides/esrs/esrs-alongside-other-frameworks/esrs-and-the-eu-taxonomy-how-to-connect-eligibility-alignment-and-sust/): Как совместно использовать данные о видах деятельности и финансовые данные, сохраняя раздельными тесты приемлемости/соответствия Таксономии и требования ESRS к существенности/раскрытию информации.
- [ESRS: разъяснение — требования стандартов, кто обязан их применять и с чего начать](https://reporting.academy/ru/knowledge-hub/disclosure-guides/esrs/esrs-standards-and-scope/esrs-explained-what-the-standards-require-who-must-apply-them-and-how/): Определить правовое основание обязанности, применимое издание ESRS, границу отчетности, существенные вопросы и первоначальную последовательность внедрения.
- [ESRS: удаления ПГ и углеродные кредиты: валовые выбросы, заявления и правила раскрытия информации](https://reporting.academy/ru/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-ghg-removals-and-carbon-credits-gross-emissions-claims-and-disclo/): ESRS: удаления ПГ и углеродные кредиты: валовые выбросы, заявления и правила раскрытия информации
- [Анализ климатических сценариев и устойчивость по ESRS: пропорциональный подход в первый год](https://reporting.academy/ru/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-climate-scenario-analysis-and-resilience-a-proportionate-first-ye/): Поймите, что требует пересмотренная редакция E1 и когда используется анализ сценариев.
- [Взаимодействие с заинтересованными сторонами в ESRS: затронутые заинтересованные стороны, должная осмотрительность, представители, прокси, механизмы рассмотрения жалоб, доказательства существенности и управление](https://reporting.academy/ru/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/stakeholder-engagement-in-esrs-affected-stakeholders-due-diligence-rep/): Как разработать соразмерное взаимодействие и доказать его влияние на решения.
- [Выбросы ESRS Scope 1, Scope 2 и Scope 3: границы, методы и контроль данных](https://reporting.academy/ru/knowledge-hub/disclosure-guides/esrs/esrs-reporting-cycle-and-controls/esrs-scope-1-scope-2-and-scope-3-emissions-boundaries-methods-and-data/): Выбросы ESRS Scope 1, Scope 2 и Scope 3: границы, методы и контроль данных
- [Готовность к ограниченной уверенности по ESRS: доказательства, средства контроля и типичные замечания](https://reporting.academy/ru/knowledge-hub/disclosure-guides/esrs/esrs-reporting-cycle-and-controls/esrs-limited-assurance-readiness-evidence-controls-and-common-findings/): Определить готовность к ограниченной уверенности, не рассматривая работу по обеспечению готовности как заключение о предоставлении уверенности.
- [Границы отчетности по ESRS: финансовая консолидация, собственные операции и цепочка создания стоимости](https://reporting.academy/ru/knowledge-hub/disclosure-guides/esrs/esrs-standards-and-scope/esrs-reporting-boundaries-financial-consolidation-own-operations-and-t/): Как следует классифицировать каждую организацию, вид деятельности, актив или отношение для целей оценки существенности, описательных раскрытий и отдельных показателей?
- [Как выявлять воздействия, риски и возможности в соответствии с ESRS: деловой контекст, цепочки создания стоимости, зависимости, временные горизонты, пороговые значения и реестр IRO](https://reporting.academy/ru/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/how-to-identify-impacts-risks-and-opportunities-under-esrs-business-co/): Как перейти от делового контекста к конкретным IRO и существенным темам, основанным на доказательствах.
- [Как подготовить отчёт о устойчивом развитии по ESRS: полное пошаговое руководство](https://reporting.academy/ru/knowledge-hub/disclosure-guides/esrs/esrs-reporting-cycle-and-controls/how-to-prepare-an-esrs-sustainability-statement-complete-step-by-step/): Как организовать программу так, чтобы существенность, данные, описательные сведения, средства контроля и публикация образовали единый прослеживаемый процесс.
- [Как структурировать отчет об устойчивом развитии по ESRS: разделы, перекрестные ссылки и взаимосвязанная информация](https://reporting.academy/ru/knowledge-hub/disclosure-guides/esrs/esrs-reporting-cycle-and-controls/how-to-structure-an-esrs-sustainability-statement-sections-cross-refer/): Различайте самостоятельный отчет, его четыре части и четыре области отчетности.
- [Контрольный список соответствия ESRS и бесплатная матрица раскрытий: что завершить до публикации](https://reporting.academy/ru/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-compliance-checklist-and-free-disclosure-matrix-what-to-complete/): Контрольный список соответствия ESRS и бесплатная матрица раскрытий: что завершить до публикации
- [Кто обязан отчитываться по CSRD после Omnibus I? Руководство по охвату на 2026 год](https://reporting.academy/ru/knowledge-hub/disclosure-guides/esrs/esrs-standards-and-scope/who-must-report-under-csrd-after-omnibus-i-the-2026-scope-guide/): Определить, применяется ли индивидуальная, консолидированная отчетность, отчетность эмитента или отчетность для третьестрановой группы за указанный финансовый год и в указанной юрисдикции.
- [Матрица раскрытия информации ESRS и индекс содержания: требования, AR, точки данных, ответственные, доказательства, средства контроля, статус подтверждения и расположение в отчёте](https://reporting.academy/ru/knowledge-hub/disclosure-guides/esrs/esrs-reporting-cycle-and-controls/esrs-disclosure-matrix-and-content-index-requirements-ars-datapoints-o/): Какие поля и рабочий процесс необходимы — от IRO до итоговой страницы.
- [Может ли один набор данных поддерживать подготовку отчетности одновременно по ESRS и IFRS S1/S2?](https://reporting.academy/ru/knowledge-hub/disclosure-guides/esrs/esrs-alongside-other-frameworks/can-one-dataset-support-both-esrs-and-ifrs-s1-s2-reporting/): Какая информация относится к общему слою эталонных данных и подтверждающих материалов, а какие корректировки и согласования должны оставаться специфичными для конкретной основы.
- [Нисходящая оценка двойной существенности в соответствии с пересмотренными ESRS: практическая методология](https://reporting.academy/ru/knowledge-hub/disclosure-guides/esrs/esrs-double-materiality/top-down-double-materiality-assessment-under-revised-esrs-practical-me/): Какие темы можно определить на основании свидетельств, связанных с бизнес-моделью, а какие требуют целенаправленной оценки на уровне IRO.
- [Оценка двойной существенности по ESRS: пошаговое руководство на 2026 год](https://reporting.academy/ru/knowledge-hub/disclosure-guides/esrs/esrs-double-materiality/esrs-double-materiality-assessment-a-step-by-step-guide-for-2026/): Какие IRO и связанные с ними темы являются существенными, какие свидетельства подтверждают вывод и какая информация включается в отчетность.
- [Оценка пробелов ESRS: как сравнить текущий отчет с пересмотренными требованиями](https://reporting.academy/ru/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-gap-assessment-how-to-compare-your-current-report-with-revised-re/): Оценка пробелов ESRS: как сравнить текущий отчет с пересмотренными требованиями
- [Оценки ESRS и «чрезмерные затраты или усилия»: когда применение послабления можно обосновать](https://reporting.academy/ru/knowledge-hub/disclosure-guides/esrs/esrs-information-materiality/esrs-estimates-and-undue-cost-or-effort-when-relief-is-defensible/): Оценки ESRS и «чрезмерные затраты или усилия»: когда применение послабления можно обосновать
- [Первый цикл отчетности по ESRS: 15-месячный план проекта для предприятий и групп](https://reporting.academy/ru/knowledge-hub/disclosure-guides/esrs/esrs-reporting-cycle-and-controls/first-esrs-reporting-cycle-a-15-month-project-plan-for-companies-and-g/): Что необходимо решить на раннем этапе, какие рабочие потоки могут выполняться параллельно и какие зависимости находятся на критическом пути?
- [Пересмотренные ESRS 2026: что изменилось и как подготовиться к отчетности за 2027 год](https://reporting.academy/ru/knowledge-hub/disclosure-guides/esrs/esrs-revised-standards-2026-transition/revised-esrs-2026-what-changed-and-how-to-prepare-for-2027-reporting/): Определите изменения, влияющие на методологию, данные, средства контроля, сравнительные данные и выбранный порядок перехода за FY2026.
- [План перехода ESRS в области климата: требования, совместимость с 1.5°C и типичные недостатки](https://reporting.academy/ru/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-climate-transition-plan-requirements-1-5c-compatibility-and-commo/): План перехода ESRS в области климата: требования, совместимость с 1.5°C и типичные недостатки
- [Политики, действия, метрики и цели ESRS: GDR-P, GDR-A, GDR-M, GDR-T, ресурсы, методы, базовые значения, контрольные этапы и раскрытие информации об отсутствии](https://reporting.academy/ru/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-policies-actions-metrics-and-targets-gdr-p-gdr-a-gdr-m-gdr-t-reso/): Как структурировать раскрытие информации о политике, действиях, метрике и цели в отношении IRO.
- [Практические шаблоны контроля ESRS](https://reporting.academy/ru/knowledge-hub/disclosure-guides/esrs/esrs-reporting-cycle-and-controls/esrs-practical-control-templates/): Какие файлы пакета и связанные руководства входят в этот набор инструментов?
- [Пропуски и конфиденциальная информация в ESRS: коммерческий ущерб, коммерческая тайна и конфиденциальность](https://reporting.academy/ru/knowledge-hub/disclosure-guides/esrs/esrs-information-materiality/esrs-omissions-and-confidential-information-commercial-prejudice-trade/): Пропуски и конфиденциальная информация в ESRS: коммерческий ущерб, коммерческая тайна и конфиденциальность
- [Разъяснение ограничения по цепочке создания стоимости в ESRS: защищаемые организации, запросы поставщикам и послабления в отчетности](https://reporting.academy/ru/knowledge-hub/disclosure-guides/esrs/esrs-standards-and-scope/esrs-value-chain-cap-explained-protected-undertakings-supplier-request/): Разъяснение ограничения по цепочке создания стоимости в ESRS: защищаемые организации, запросы поставщикам и послабления в отчетности
- [Раскрытия, специфичные для предприятия, в ESRS: когда стандарты не охватывают существенное ВРВ](https://reporting.academy/ru/knowledge-hub/disclosure-guides/esrs/esrs-information-materiality/esrs-entity-specific-disclosures-when-the-standards-do-not-cover-a-mat/): Какая дополнительная описательная информация, информация о показателях или целевых показателях необходима для достоверного представления?
- [Распространённые ошибки при подготовке отчётности по ESRS: 25 проблем, подрывающих соответствие требованиям и подтверждение достоверности](https://reporting.academy/ru/knowledge-hub/disclosure-guides/esrs/esrs-reporting-cycle-and-controls/common-esrs-reporting-mistakes-25-problems-that-undermine-compliance-a/): Распространённые ошибки при подготовке отчётности по ESRS: 25 проблем, подрывающих соответствие требованиям и подтверждение достоверности
- [Реестры внедрения ESRS E5 и S1–S4](https://reporting.academy/ru/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-e5-and-s1s4-implementation-registers/): Какие файлы пакета и связанные руководства входят в этот набор инструментов?
- [Существенность воздействия и финансовая существенность: как работает двойная существенность ESRS](https://reporting.academy/ru/knowledge-hub/disclosure-guides/esrs/esrs-double-materiality/impact-materiality-vs-financial-materiality-how-esrs-double-materialit/): Является ли тема существенной с точки зрения воздействия, с финансовой точки зрения или с обеих точек зрения.
- [Существенность информации в ESRS: почему существенная тема не делает обязательным каждый элемент данных](https://reporting.academy/ru/knowledge-hub/disclosure-guides/esrs/esrs-information-materiality/esrs-information-materiality-why-a-material-topic-does-not-make-every/): Какие требования к раскрытию информации, требования к применению, элементы данных и информация, специфичная для предприятия, являются существенными для каждого существенного IRO и каждой подтемы.
- [Текущие и прогнозируемые финансовые последствия согласно ESRS: практическое руководство для финансовых подразделений](https://reporting.academy/ru/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/current-and-anticipated-financial-effects-under-esrs-a-practical-guide/): Текущие и прогнозируемые финансовые последствия согласно ESRS: практическое руководство для финансовых подразделений
- [Требования ESRS к раскрытию информации, элементы данных и требования к применению: как читать стандарты](https://reporting.academy/ru/knowledge-hub/disclosure-guides/esrs/esrs-information-materiality/esrs-disclosure-requirements-datapoints-and-application-requirements-h/): Требования ESRS к раскрытию информации, элементы данных и требования к применению: как читать стандарты
- [Управление данными и внутренний контроль в ESRS: от владельцев показателей до доказательств для подтверждения](https://reporting.academy/ru/knowledge-hub/disclosure-guides/esrs/esrs-reporting-cycle-and-controls/esrs-data-governance-and-internal-controls-from-datapoint-owners-to-as/): Какие управление, определения, контроли и доказательства делают каждое раскрытие прослеживаемым, воспроизводимым и пригодным для проверки?
- [Цифровая разметка ESRS и XBRL: что составителям отчетности необходимо создать уже сейчас](https://reporting.academy/ru/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/esrs-digital-tagging-and-xbrl-what-preparers-need-to-build-now/): Цифровая разметка ESRS и XBRL: что составителям отчетности необходимо создать уже сейчас
- [B1 и B2: объяснение — профиль предприятия, практики, политики и будущие инициативы](https://reporting.academy/ru/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/b1-and-b2-explained-company-profile-practices-policies-and-future-init/): Что относится к профилю предприятия и какое обозначение уровня зрелости подтверждается для каждого элемента, связанного с устойчивым развитием.
- [C1 Бизнес-модель и цепочка создания стоимости: как составить полезное комплексное раскрытие информации](https://reporting.academy/ru/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-business-model-policies-workforce/c1-business-model-and-value-chain-how-to-write-a-useful-comprehensive/): Какие аспекты бизнес-модели достаточно значимы для описания и на каком уровне агрегирования?
- [C2 Политики и практики: как не преувеличивать зрелость в области устойчивого развития](https://reporting.academy/ru/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-business-model-policies-workforce/c2-policies-and-practices-how-to-avoid-overstating-sustainability-matu/): Какая категория доказательств подтверждает каждое утверждение и какие формулировки статуса точны на отчётную дату?
- [C3 Климатические цели и Scope 3: когда количественная оценка уместна](https://reporting.academy/ru/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-climate-targets-and-risk/c3-climate-targets-and-scope-3-when-quantification-is-appropriate/): какие категории Scope 3 готовы к количественной оценке и публикации и соответствует ли ваше климатическое стремление установленной цели
- [C4 Климатические риски: физические и переходные риски без избыточной сценарной модели](https://reporting.academy/ru/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-climate-targets-and-risk/c4-climate-risks-physical-and-transition-risk-without-an-overbuilt-sce/): насколько глубоко проводить сценарную работу в первом раскрытии климатических рисков и что должно быть указано в формулировке риска, чтобы она оставалась прослеживаемой
- [C5 Характеристики рабочей силы: разъяснение показателей текучести, управления и органов управления](https://reporting.academy/ru/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-business-model-policies-workforce/c5-workforce-characteristics-turnover-management-and-governance-popula/): какая совокупность относится к каждому знаменателю рабочей силы и безопасно ли публиковать показатель текучести для малочисленной совокупности
- [C8. Отраслевая подверженность и соответствующая выручка: как определить правильную границу](https://reporting.academy/ru/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/c8-sector-exposure-and-related-revenue-how-to-determine-the-correct-bo/): Осуществляет ли сама отчитывающаяся организация деятельность в указанном секторе и какая выручка получена от этой деятельности.
- [C9 Соотношение гендерного разнообразия: расчет, совокупность и контроль отчетности](https://reporting.academy/ru/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/c9-gender-diversity-ratio-calculation-population-and-reporting-control/): Какие орган и действующие члены образуют совокупность для расчета соотношения и какая расчетная конвенция используется.
- [EUVS KH 28 Раскрытия экологической информации B](https://reporting.academy/ru/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/euvs-kh-28-environmental-b-disclosures/): Какое раскрытие применяется, в каких местах, с использованием каких исходных записей и единиц измерения.
- [EUVS KH 29 Раскрытия информации о персонале](https://reporting.academy/ru/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/euvs-kh-29-workforce-disclosures/): Кто считается сотрудником, какой знаменатель применяется, как учитываются правила разных стран и требуется ли публикации защита конфиденциальности.
- [Базовый и комплексный модули](https://reporting.academy/ru/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-business-model-policies-workforce/basic-vs-comprehensive-module/): Какой модуль лучше всего соответствует размеру компании, пользователям информации, зрелости данных, климатическим потребностям и планам перехода на следующий уровень.
- [Базовый модуль Добровольного стандарта ЕС: полное руководство по раскрытиям B1–B11](https://reporting.academy/ru/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-business-model-policies-workforce/eu-voluntary-standard-basic-module-complete-guide-to-b1-b11-disclosure/): Базовый модуль Добровольного стандарта ЕС: полное руководство по раскрытиям B1–B11
- [Бесплатный шаблон ЕС для добровольной отчетности в области устойчивого развития: базовый и расширенный модули](https://reporting.academy/ru/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-business-model-policies-workforce/free-eu-voluntary-sustainability-reporting-template-basic-and-comprehe/): Бесплатный шаблон ЕС для добровольной отчетности в области устойчивого развития: базовый и расширенный модули
- [Вариант A и вариант B в рамках Добровольного стандарта ЕС: требования и заявления о соответствии](https://reporting.academy/ru/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-above-cap-requests/option-a-vs-option-b-under-the-eu-voluntary-standard-requirements-and/): Вариант A и вариант B в рамках Добровольного стандарта ЕС: требования и заявления о соответствии
- [Добровольная отчетность в области устойчивого развития без ESG-команды: практическая модель для МСП](https://reporting.academy/ru/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/voluntary-sustainability-reporting-without-an-esg-team-a-practical-mod/): кто отвечает за каждое раскрытие, если ESG-команды нет, и какой минимальный набор контролей необходим до выпуска показателя
- [Добровольный стандарт ЕС 2026 года и VSME](https://reporting.academy/ru/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/eu-voluntary-standard-2026-vs-vsme/): Какой источник является действующим, что изменилось в архитектуре и показателях данных и как осуществить переход, не утратив доказательства и не преувеличив юридический статус.
- [Добровольный стандарт ЕС C6–C9 и контрольные процедуры сравнения систем](https://reporting.academy/ru/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/eu-voluntary-standard-c6c9-and-framework-comparison-controls/): Какие файлы пакета и связанные руководства входят в этот комплект инструментов?
- [Добровольный стандарт ЕС для запросов банков и кредиторов: какая информация наиболее полезна для принятия решений?](https://reporting.academy/ru/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-approved-answer-library/eu-voluntary-standard-for-bank-and-lender-requests-what-information-is/): что включить в пакет для кредитора, а что исключить из него, поскольку это не влияет на кредитное решение
- [Добровольный стандарт ЕС и ESRS: ключевые различия для предприятий, не подпадающих под действие CSRD](https://reporting.academy/ru/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-framework-interoperability/eu-voluntary-standard-vs-esrs-key-differences-for-companies-outside-cs/): Какая система поддерживает текущую цель отчетности и какая дополнительная работа необходима для перехода к ESRS.
- [Добровольный стандарт ЕС и GRI: какая рамка подходит МСП?](https://reporting.academy/ru/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-framework-interoperability/eu-voluntary-standard-vs-gri-which-framework-fits-an-sme/): Зависит от того, заключается ли непосредственная потребность в пропорциональном наборе данных для контрагентов, публичном отчете о воздействиях, готовности к будущему применению ESRS или контролируемом сочетании этих вариантов.
- [Добровольный стандарт ЕС и IFRS S1 и IFRS S2: сравнение отчетности МСП и информации для инвесторов](https://reporting.academy/ru/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-framework-interoperability/eu-voluntary-standard-vs-ifrs-s1-and-ifrs-s2-sme-reporting-and-investo/): следует ли МСП, ориентированному на кредиторов или инвесторов, отчитываться по добровольному стандарту, по IFRS S1 и S2 или по обоим стандартам
- [Должен ли добровольный отчет ЕС об устойчивом развитии быть общедоступным?](https://reporting.academy/ru/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/must-an-eu-voluntary-sustainability-report-be-public/): публиковать ли отчет вообще, какой канал предоставления получает каждый читатель и что может оставаться конфиденциальным, не замалчивая этот факт
- [Европейский добровольный стандарт, Комплексный модуль: полное руководство по раскрытиям C1–C9](https://reporting.academy/ru/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-business-model-policies-workforce/eu-voluntary-standard-comprehensive-module-complete-guide-to-c1-c9-dis/): Европейский добровольный стандарт, Комплексный модуль: полное руководство по раскрытиям C1–C9
- [Использование Добровольного стандарта ЕС в тендерах, при подключении поставщиков и проведении должной осмотрительности клиентов](https://reporting.academy/ru/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-approved-answer-library/using-the-eu-voluntary-standard-in-tenders-supplier-onboarding-and-cus/): что входит в пакет для тендера или подключения поставщика помимо самого отчета, на какие сертификаты можно ссылаться и какая версия направляется каждому получателю
- [Как крупным предприятиям переработать анкеты ESG для поставщиков с учетом предела для цепочки создания стоимости](https://reporting.academy/ru/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-above-cap-requests/how-large-companies-should-redesign-supplier-esg-questionnaires-around/): какие поля поставщика проходят проверку необходимости, каким поставщикам вообще следует направлять запросы и какие устаревшие вопросы следует исключить, а не переформулировать
- [Как ответить на запрос данных об устойчивом развитии, превышающий лимит, не навредив отношениям с клиентом](https://reporting.academy/ru/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-above-cap-requests/how-to-respond-to-an-above-cap-sustainability-data-request-without-dam/): какой из пяти документируемых вариантов выбрать в отношении запроса, превышающего лимит, — уточнить, отказать, предоставить добровольно, сузить объем или реализовать поэтапно — и кто это утверждает
- [Как отвечать на ESG-анкеты клиентов и банков с использованием Добровольного стандарта ЕС](https://reporting.academy/ru/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-approved-answer-library/how-to-answer-customer-and-bank-esg-questionnaires-using-the-eu-volunt/): какие утвержденные ответы можно повторно использовать в неизменном виде, а какие необходимо заново подготовить с учетом инициатора запроса, периода и цели
- [Как подготовить отчет по Добровольному стандарту ЕС: пошаговое руководство](https://reporting.academy/ru/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/how-to-prepare-a-report-under-the-eu-voluntary-standard-step-by-step-g/): Каким пользователям и запросам будет служить отчет, подходит ли Вариант A или Вариант B и какие контролируемые подтверждающие материалы необходимы до выпуска.
- [Контрольный список внедрения Добровольного стандарта ЕС: 60 вопросов для первого отчетного цикла](https://reporting.academy/ru/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/eu-voluntary-standard-implementation-checklist-60-questions-for-the-fi/): Контрольный список внедрения Добровольного стандарта ЕС: 60 вопросов для первого отчетного цикла
- [Кто может использовать добровольный стандарт ЕС по отчетности в области устойчивого развития?](https://reporting.academy/ru/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/who-can-use-the-eu-voluntary-sustainability-reporting-standard/): Является ли Стандарт надлежащей основой для отчетности, на каком уровне предприятия или группы, а также применяются ли меры защиты в цепочке создания стоимости.
- [Может ли один набор данных об устойчивом развитии поддерживать Добровольный стандарт ЕС, ESRS, GRI и запросы банков?](https://reporting.academy/ru/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-framework-interoperability/can-one-sustainability-dataset-support-the-eu-voluntary-standard-esrs/): какие расчёты можно повторно использовать для Добровольного стандарта ЕС, ESRS, GRI и запросов банков, а какие суждения должны оставаться раздельными для каждого из них
- [Может ли поставщик отказаться от запроса ESG-данных в рамках лимита ЕС для цепочки создания стоимости?](https://reporting.academy/ru/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-above-cap-requests/can-a-supplier-refuse-an-esg-data-request-under-the-eu-value-chain-cap/): Имеет ли поставщик установленное законом право отказаться, существует ли иная обязанность ответить или имеется коммерческий выбор согласовать условия.
- [Можно ли добавить отдельные раскрытия Комплексного модуля в отчет по Базовому модулю?](https://reporting.academy/ru/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-above-cap-requests/can-you-add-selected-comprehensive-disclosures-to-a-basic-module-repor/): Можно ли добавить отдельные раскрытия Комплексного модуля в отчет по Базовому модулю?
- [Недостающие данные и оценки в соответствии с Добровольным стандартом ЕС: что разрешено?](https://reporting.academy/ru/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-above-cap-requests/missing-data-and-estimates-under-the-eu-voluntary-standard-what-is-all/): Поймите, почему оценка иногда допустима, а недоступность данных не является общим основанием для пропуска.
- [Неприменимо, недоступно или не раскрыто: как классифицировать показатели добровольного стандарта](https://reporting.academy/ru/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-above-cap-requests/not-applicable-vs-unavailable-vs-omitted-how-to-classify-voluntary-sta/): Используйте четыре различные классификации вместо того, чтобы считать каждую пустую ячейку неприменимой.
- [Нужна ли добровольному отчету ЕС об устойчивом развитии внешняя проверка?](https://reporting.academy/ru/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/does-an-eu-voluntary-sustainability-report-need-external-assurance/): Поймите, почему внешнее подтверждение достоверности не является общим требованием Стандарта.
- [Нужно ли МСП программное обеспечение для подготовки отчётности в области устойчивого развития или достаточно Excel?](https://reporting.academy/ru/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/do-smes-need-sustainability-reporting-software-or-is-excel-enough/): Выбор между работой с электронными таблицами и репозиторием документов и внедрением специализированной платформы.
- [Обвинительные приговоры и штрафы в рамках B11: что обязано раскрывать предприятие?](https://reporting.academy/ru/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/convictions-and-fines-under-b11-what-must-an-undertaking-report/): Является ли событие квалифицируемым обвинительным приговором или штрафом, к какому периоду и границе оно относится, а также каким образом оно агрегируется и формулируется.
- [Первый цикл добровольной отчетности ЕС: дорожная карта на 90 дней и 12 месяцев](https://reporting.academy/ru/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/first-eu-voluntary-reporting-cycle-a-90-day-and-12-month-roadmap/): Первый цикл добровольной отчетности ЕС: дорожная карта на 90 дней и 12 месяцев
- [Пояснение к лимиту ЕС для цепочки создания стоимости: что крупные предприятия могут попросить небольших поставщиков раскрыть](https://reporting.academy/ru/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-cap-scope-and-protected-status/eu-value-chain-cap-explained-what-large-companies-may-ask-smaller-supp/): Находится ли каждая строка запроса в пределах установленного Приложением II верхнего предела, превышает его или находится за пределами лимита из-за различий в цели или сторонах запроса.
- [Проверка защищаемого предприятия: распространяется ли на вашу компанию ограничение запросов по цепочке создания стоимости в ЕС?](https://reporting.academy/ru/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-cap-scope-and-protected-status/protected-undertaking-test-does-the-eu-value-chain-cap-apply-to-your-c/): Соответствует ли отвечающий требованиям в отношении численности работников и цепочки создания стоимости и какая категория численности работников из Приложения II применяется.
- [Разъяснение Добровольного стандарта ЕС по отчетности в области устойчивого развития 2026 года](https://reporting.academy/ru/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/eu-voluntary-sustainability-reporting-standard-2026-explained/): Использовать ли Стандарт, какой модуль выбрать, какие границы и канал отчетности принять, а также как отвечать на запросы информации в цепочке создания стоимости.
- [Раскрытие информации об энергии и выбросах ПГ в соответствии с добровольным стандартом ЕС: область охвата 1, область охвата 2 и доказательства](https://reporting.academy/ru/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-climate-targets-and-risk/energy-and-ghg-disclosures-under-the-eu-voluntary-standard-scope-1-sco/): Как сформировать реестр энергии, выбрать коэффициенты, учесть атрибуты поставщиков и документировать оценки.
- [Раскрытия информации о правах человека C6 и C7: жалобы, подтвержденные инциденты и меры по исправлению ситуации](https://reporting.academy/ru/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/c6-and-c7-human-rights-disclosures-complaints-confirmed-incidents-and/): Что является механизмом, что является обращением при первичном поступлении и что соответствует критериям подтвержденного инцидента для целей отчетности.
- [Распространяется ли ограничение ЕС по цепочке создания стоимости на банки, клиентов и платформы закупок?](https://reporting.academy/ru/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-cap-scope-and-protected-status/does-the-eu-value-chain-cap-apply-to-banks-customers-and-procurement-p/): Какие сочетания запрашивающей стороны и цели подпадают под установленное законом ограничение, а какие требуют отдельного правового или коммерческого анализа.
- [Распространённые ошибки применения Добровольного стандарта ЕС: ограничение по цепочке создания стоимости, модули, отсутствие данных и заявления](https://reporting.academy/ru/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-above-cap-requests/common-eu-voluntary-standard-mistakes-value-chain-cap-modules-missing/): Распространённые ошибки применения Добровольного стандарта ЕС: ограничение по цепочке создания стоимости, модули, отсутствие данных и заявления
- [Реестр доказательств для добровольного стандарта ЕС: что хранить за каждым показателем](https://reporting.academy/ru/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/evidence-register-for-the-eu-voluntary-standard-what-to-keep-behind-ev/): Определить минимальную запись доказательств для каждого показателя и текстового утверждения.
- [Самодекларация защищённого предприятия: что следует документировать поставщикам и запрашивающим сторонам](https://reporting.academy/ru/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-cap-scope-and-protected-status/protected-undertaking-self-declaration-what-suppliers-and-requesters-s/): что должна содержать декларация защищённого предприятия, какие записи подтверждают каждое поле и когда её необходимо выдать заново или исправить
- [Сначала отчет или набор данных? Как МСП следует внедрять добровольную отчетность в области устойчивого развития](https://reporting.academy/ru/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/report-or-dataset-first-how-smes-should-implement-voluntary-sustainabi/): Определите, почему контролируемый набор данных обычно должен предшествовать графическому оформлению отчета.
- [Шаблон добровольного отчета об устойчивом развитии ЕС: структура, индекс раскрытий и пакет подтверждающих материалов](https://reporting.academy/ru/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/eu-voluntary-sustainability-report-template-structure-disclosure-index/): Шаблон добровольного отчета об устойчивом развитии ЕС: структура, индекс раскрытий и пакет подтверждающих материалов
- [Является ли Добровольный стандарт отчетности в области устойчивого развития ЕС обязательным?](https://reporting.academy/ru/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-preparing-the-report/is-the-eu-voluntary-sustainability-reporting-standard-mandatory/): Имеет ли предприятие юридическую обязанность отчитываться, коммерческую причину для ответа, предусмотренное законом право отказаться от предоставления информации сверх установленного предела или добровольно решает использовать Стандарт.
- [GRI 101 Биоразнообразие: данные по объектам и цепочке поставок: как подготовить локализованные подтверждающие данные](https://reporting.academy/ru/knowledge-hub/disclosure-guides/gri/climate-energy-biodiversity/gri-101-biodiversity-site-and-supply-chain-data-how-to-prepare-locatio/): GRI 101 Биоразнообразие: данные по объектам и цепочке поставок: как подготовить локализованные подтверждающие данные
- [GRI 101 Иерархия мер по смягчению воздействия](https://reporting.academy/ru/knowledge-hub/disclosure-guides/gri/climate-energy-biodiversity/gri-101-mitigation-hierarchy/): Какая мера относится к какому этапу иерархии, какое остаточное воздействие сохраняется и какие доказательства подтверждают заявления о восстановлении или компенсации.
- [GRI 101: Biodiversity 2024 — полное руководство по отчетности за 2026 год](https://reporting.academy/ru/knowledge-hub/disclosure-guides/gri/climate-energy-biodiversity/gri-101-biodiversity-2024-complete-guide-for-2026-reporting/): Как заменить прежний подход со списком объектов системой отчетности, основанной на конкретных местоположениях, цепочке создания стоимости и доказательствах.
- [GRI 102: Изменение климата 2025 — что изменится и как подготовиться к 2027 году](https://reporting.academy/ru/knowledge-hub/disclosure-guides/gri/climate-energy-biodiversity/gri-102-climate-change-2025-what-changes-and-how-to-prepare-for-2027/): Какие прежние климатические раскрытия изменятся, какие данные и элементы управления потребуются дополнительно и как подготовиться к переходу в 2026–2027 годах.
- [GRI 103 Потребление энергии и границы отчётности: практическое руководство по данным](https://reporting.academy/ru/knowledge-hub/disclosure-guides/gri/climate-energy-biodiversity/gri-103-energy-consumption-and-reporting-boundaries-a-practical-data-g/): GRI 103 Потребление энергии и границы отчётности: практическое руководство по данным
- [GRI 103: Energy 2025 — что меняется по сравнению с GRI 302](https://reporting.academy/ru/knowledge-hub/disclosure-guides/gri/climate-energy-biodiversity/gri-103-energy-changes-from-gri-302/): Когда переходить и что изменить в текущей модели энергетических данных
- [GRI 103: заявления о возобновляемой энергии](https://reporting.academy/ru/knowledge-hub/disclosure-guides/gri/climate-energy-biodiversity/gri-103-renewable-energy-claims/): Какое заявление о возобновляемой энергии подтверждается имеющимися доказательствами, как учитывать договорные инструменты и какая остаточная информация должна оставаться видимой.
- [GRI 2: Общие раскрытия информации 2021 — полное руководство и распространённые ошибки в отчётности](https://reporting.academy/ru/knowledge-hub/disclosure-guides/gri/gri-content-index/gri-2-general-disclosures-2021-complete-guide-and-common-reporting-err/): GRI 2: Общие раскрытия информации 2021 — полное руководство и распространённые ошибки в отчётности
- [GRI 3: Существенные темы 2021 — Как взаимосвязаны раскрытия 3-1, 3-2 и 3-3](https://reporting.academy/ru/knowledge-hub/disclosure-guides/gri/gri-content-index/gri-3-material-topics-2021-how-disclosures-3-1-3-2-and-3-3-work-togeth/): GRI 3: Существенные темы 2021 — Как взаимосвязаны раскрытия 3-1, 3-2 и 3-3
- [GRI «В соответствии» и «Со ссылкой»: требования, указатели содержания, заявления об использовании, допустимые пропуски, уведомление GRI и заявления об отчётности](https://reporting.academy/ru/knowledge-hub/disclosure-guides/gri/gri-content-index/gri-in-accordance-vs-with-reference-requirements-content-indexes-state/): Какой маршрут подготовки отчётности подтверждает предполагаемое заявление и какой минимальный процесс требуется.
- [GRI и ESRS и IFRS S1 и S2](https://reporting.academy/ru/knowledge-hub/disclosure-guides/gri/gri-alongside-esrs-and-ifrs-s1-s2/gri-vs-esrs-vs-ifrs-s1-and-s2/): GRI и ESRS и IFRS S1 и S2
- [GRI и TNFD: как отчётность о воздействии связана с раскрытием информации о рисках, связанных с природой](https://reporting.academy/ru/knowledge-hub/disclosure-guides/gri/gri-alongside-esrs-and-ifrs-s1-s2/gri-and-tnfd-how-impact-reporting-connects-with-nature-related-risk-di/): GRI и TNFD: как отчётность о воздействии связана с раскрытием информации о рисках, связанных с природой
- [GRI: должная осмотрительность и деловые отношения — причиняет, способствует и имеет непосредственную связь](https://reporting.academy/ru/knowledge-hub/disclosure-guides/gri/gri-stakeholders-and-due-diligence/gri-due-diligence-and-business-relationships-cause-contribute-and-dire/): Что сама организация сделала или не сделала, как это повлияло на поведение другой организации и какие отношения связывают воздействие с организацией?
- [Взаимодействие с заинтересованными сторонами для оценки существенности по GRI: методы, доказательства и типичные ошибки](https://reporting.academy/ru/knowledge-hub/disclosure-guides/gri/gri-stakeholders-and-due-diligence/many-organisations-already-collect-large-volumes-of-stakeholder-inform/): Какие свидетельства заинтересованных сторон можно повторно использовать, где необходимо целевое взаимодействие и как эти сведения влияют на оценку воздействия.
- [Внешнее заверение по GRI 2-5: разъяснение политики, объёма, уровня, независимости поставщика услуг, ограничений и контрольного перечня раскрытий](https://reporting.academy/ru/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/gri-2-5-external-assurance-explained-assurance-policy-scope-level-prov/): Внешнее заверение по GRI 2-5: разъяснение политики, объёма, уровня, независимости поставщика услуг, ограничений и контрольного перечня раскрытий
- [Внутренние контрольные процедуры для подготовки отчётности GRI: владельцы данных, проверяющие и рабочий процесс одобрения](https://reporting.academy/ru/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/internal-controls-for-gri-reporting-data-owners-reviewers-and-approval/): Внутренние контрольные процедуры для подготовки отчётности GRI: владельцы данных, проверяющие и рабочий процесс одобрения
- [Воздействия на права человека в соответствии с GRI: почему тяжесть может иметь приоритет над вероятностью](https://reporting.academy/ru/knowledge-hub/disclosure-guides/gri/gri-stakeholders-and-due-diligence/human-rights-impacts-under-gri-why-severity-can-override-likelihood/): Как не допустить исчезновения серьёзного воздействия на права человека с низкой вероятностью внутри обычной модели оценки, взвешенной по вероятности.
- [Границы отчетности GRI: дочерние организации, совместные предприятия и воздействия по цепочке создания стоимости](https://reporting.academy/ru/knowledge-hub/disclosure-guides/gri/gri-stakeholders-and-due-diligence/boundary-errors-are-rarely-just-technical-drafting-problems-they-can-r/): Какие организации предоставляют консолидированную информацию об устойчивом развитии и какие виды деятельности или отношения необходимо оценить на предмет воздействий.
- [Единый реестр выбросов ПГ для GRI 102, ESRS E1 и IFRS S2: границы, показатели и сохраняющиеся пробелы](https://reporting.academy/ru/knowledge-hub/disclosure-guides/gri/gri-alongside-esrs-and-ifrs-s1-s2/one-ghg-inventory-for-gri-102-esrs-e1-and-ifrs-s2-boundaries-metrics-a/): какие показатели выбросов ПГ можно публиковать без изменений в рамках GRI 102, ESRS E1 и IFRS S2 и где отдельное представление границ или области 2 неизбежно
- [Заявление GRI об использовании: правильная формулировка, размещение и утверждение](https://reporting.academy/ru/knowledge-hub/disclosure-guides/gri/gri-content-index/gri-statement-of-use-correct-wording-placement-and-approval/): Какой вариант представления отчетности можно обосновать, какую организацию и период охватывает заявление и готова ли точная формулировка заявления к публикации.
- [Инвентаризация воздействий GRI: как составить полный расширенный перечень воздействий](https://reporting.academy/ru/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/gri-impact-inventory-how-to-build-a-complete-long-list-of-impacts/): Инвентаризация воздействий GRI: как составить полный расширенный перечень воздействий
- [Интероперабельность GRI и ESRS: может ли один набор данных поддерживать оба отчёта?](https://reporting.academy/ru/knowledge-hub/disclosure-guides/gri/gri-alongside-esrs-and-ifrs-s1-s2/gri-and-esrs-interoperability-can-one-dataset-support-both-reports/): Какие данные и доказательства можно использовать повторно напрямую, какие требуют преобразования, а какие остаются специфичными для каждой системы.
- [Использование данных GRI для EcoVadis, S&P CSA, CDP и анкет клиентов](https://reporting.academy/ru/knowledge-hub/disclosure-guides/gri/gri-alongside-esrs-and-ifrs-s1-s2/using-gri-data-for-ecovadis-s-p-csa-cdp-and-customer-questionnaires/): Использование данных GRI для EcoVadis, S&P CSA, CDP и анкет клиентов
- [Использование ИИ для подготовки отчетности GRI: что можно автоматизировать, а что требует человеческого суждения](https://reporting.academy/ru/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/using-ai-for-gri-reporting-what-can-be-automated-and-what-requires-hum/): какие задачи отчетности GRI ИИ может подготавливать в виде проектов или проверять, какие остаются за конкретно назначенным человеком и какой аудиторский след должен оставлять этап с участием ИИ
- [Как выбрать Тематические стандарты GRI и релевантные раскрытия](https://reporting.academy/ru/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/how-to-select-gri-topic-standards-and-relevant-disclosures/): Какие раскрытия Тематических стандартов релевантны воздействиям организации по каждой существенной теме.
- [Как исключить вероятно существенную тему из Отраслевого стандарта GRI](https://reporting.academy/ru/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/how-to-exclude-a-likely-material-topic-from-a-gri-sector-standard/): Как исключить вероятно существенную тему из Отраслевого стандарта GRI
- [Как подготовить отчет GRI к внешнему заверению](https://reporting.academy/ru/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/how-to-prepare-a-gri-report-for-external-assurance/): Как подготовить отчет GRI к внешнему заверению
- [Как подготовить отчёт GRI](https://reporting.academy/ru/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/how-to-prepare-a-gri-report/): Как подготовить отчёт GRI
- [Как подготовить отчёт GRI без выделенной команды ESG](https://reporting.academy/ru/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/how-to-prepare-a-gri-report-without-a-dedicated-esg-team/): Как подготовить отчёт GRI без выделенной команды ESG
- [Как часто следует обновлять оценку существенности GRI?](https://reporting.academy/ru/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/how-often-should-a-gri-materiality-assessment-be-updated/): Как часто следует обновлять оценку существенности GRI?
- [Контрольный список проверки указателя содержания GRI: 25 проверок перед публикацией](https://reporting.academy/ru/knowledge-hub/disclosure-guides/gri/gri-content-index/gri-content-index-review-checklist-25-checks-before-publication/): Контрольный список проверки указателя содержания GRI: 25 проверок перед публикацией
- [Масштаб, охват и непоправимый характер: как оценивать серьезность воздействия в соответствии с GRI](https://reporting.academy/ru/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/scale-scope-and-irremediable-character-how-to-assess-severity-under-gr/): Как различать масштаб, охват и непоправимый характер, избегать двойного учета и сравнивать несопоставимые воздействия без ложной точности.
- [Методология GRI по существенности воздействия: как оценивать и расставлять приоритеты для значимых воздействий](https://reporting.academy/ru/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/gri-impact-materiality-methodology-how-to-score-and-prioritise-signifi/): Методология GRI по существенности воздействия: как оценивать и расставлять приоритеты для значимых воздействий
- [Можно ли сказать «GRI Compliant» или «Aligned with GRI»? Формулировки, которые следует использовать и избегать](https://reporting.academy/ru/knowledge-hub/disclosure-guides/gri/gri-content-index/can-you-say-gri-compliant-or-aligned-with-gri-claims-to-use-and-avoid/): Что именно заявляется: статус отчетности, ограниченное соответствие методологии, завершение оказания услуги или статус уполномоченного партнера/сертификации?
- [Нужно ли раскрывать каждый показатель в Стандарте GRI по теме?](https://reporting.academy/ru/knowledge-hub/disclosure-guides/gri/gri-content-index/do-you-need-to-disclose-every-indicator-in-a-gri-topic-standard/): Нужно ли раскрывать каждый показатель в Стандарте GRI по теме?
- [Обязанности совета директоров при подготовке отчётности GRI: существенные темы, надзор и окончательное одобрение](https://reporting.academy/ru/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/board-responsibilities-for-gri-reporting-material-topics-oversight-and/): что высший орган управления должен одобрить самостоятельно, что он может делегировать и какие доказательства подтверждают принятое впоследствии решение о выпуске
- [Обязательно ли отчитываться по GRI? Требования по странам и типам компаний](https://reporting.academy/ru/knowledge-hub/disclosure-guides/gri/gri-content-index/is-gri-reporting-mandatory-requirements-by-country-and-company-type/): Является ли обязательство прямым требованием GRI, требованием другого обязательного режима отчётности, договорным требованием или добровольным публичным заявлением.
- [Ограничения конфиденциальности и правовые запреты GRI: когда пропуск обоснован](https://reporting.academy/ru/knowledge-hub/disclosure-guides/gri/gri-content-index/gri-confidentiality-constraints-and-legal-prohibitions-when-an-omissio/): удерживается ли пропуск по причине ограничения конфиденциальности или правового запрета на уровне требования либо агрегирование, диапазоны или временной лаг всё же позволяют раскрыть информацию
- [Ограниченная уверенность в отношении отдельных показателей GRI и подтверждение всего отчета](https://reporting.academy/ru/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/limited-assurance-on-selected-gri-indicators-vs-assurance-of-the-whole/): что охватывает задание по предоставлению уверенности и как сформулировать предложение для публикации, чтобы заключение в отношении отдельных показателей никогда не воспринималось как подтверждение всего отчета
- [Отраслевые стандарты GRI для диверсифицированных групп: когда применяется более одного стандарта](https://reporting.academy/ru/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/gri-sector-standards-for-diversified-groups-when-more-than-one-standar/): Отраслевые стандарты GRI для диверсифицированных групп: когда применяется более одного стандарта
- [Отраслевые стандарты GRI: применимость, требования и распространённые ошибки](https://reporting.academy/ru/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/gri-sector-standards-applicability-requirements-and-common-mistakes/): Какие Отраслевые стандарты применяются и как их списки тем и раскрытий влияют на процесс определения существенности и Указатель содержания GRI.
- [Отчётность GRI для групп](https://reporting.academy/ru/knowledge-hub/disclosure-guides/gri/gri-stakeholders-and-due-diligence/gri-reporting-for-groups/): Какие организации и воздействия включены, как консолидируется каждое раскрытие и когда нарратив на уровне группы должен дополняться детализацией по организации или объекту.
- [Отчётность по категории 3 Scope 3 согласно GRI 102: категории, иерархия данных и оценки поставщиков](https://reporting.academy/ru/knowledge-hub/disclosure-guides/gri/climate-energy-biodiversity/gri-102-scope-3-reporting-categories-data-hierarchy-and-supplier-estim/): Отчётность по категории 3 Scope 3 согласно GRI 102: категории, иерархия данных и оценки поставщиков
- [Оценка существенности по GRI](https://reporting.academy/ru/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/gri-materiality-assessment/): Оценка существенности по GRI
- [Оценка существенности по GRI при отсутствии надежных данных: экспертное суждение, допущения и неопределенность](https://reporting.academy/ru/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/gri-materiality-assessment-without-reliable-data-expert-judgement-assu/): Оценка существенности по GRI при отсутствии надежных данных: экспертное суждение, допущения и неопределенность
- [Оценочные значения в отчетности GRI](https://reporting.academy/ru/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/estimates-in-gri-reporting/): Решить, использовать ли обоснованную оценку, усовершенствовать ли метод до публикации или применить допустимую причину пропуска информации.
- [Пакет доказательств GRI: исходные документы, расчёты, методологии, подтверждения владельцев данных, средства контроля проверки, утверждения, доступ и хранение](https://reporting.academy/ru/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/gri-evidence-pack-source-documents-calculations-methodologies-data-own/): Какие доказательства необходимо сохранять, как их классифицировать и связывать, кто их проверяет и когда их можно удалить или передать в архив.
- [Первый отчёт GRI за 90 дней: что реалистично, а что должно подождать](https://reporting.academy/ru/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/first-gri-report-in-90-days-what-is-realistic-and-what-must-wait/): Первый отчёт GRI за 90 дней: что реалистично, а что должно подождать
- [Перекрёстные ссылки в индексе содержания GRI: насколько точными должны быть номера страниц и веб-ссылки?](https://reporting.academy/ru/knowledge-hub/disclosure-guides/gri/gri-content-index/gri-content-index-cross-references-how-precise-must-page-and-web-links/): Может ли разумный читатель напрямую и без догадок перейти к каждой части раскрытой информации?
- [Планы перехода и справедливый переход согласно GRI 102: что должны раскрывать компании](https://reporting.academy/ru/knowledge-hub/disclosure-guides/gri/climate-energy-biodiversity/gri-102-transition-plans-and-just-transition-what-companies-need-to-di/): Планы перехода и справедливый переход согласно GRI 102: что должны раскрывать компании
- [Полный контрольный список требований GRI 1 Foundation 2021 для подготовки отчётности в соответствии со Стандартами GRI](https://reporting.academy/ru/knowledge-hub/disclosure-guides/gri/gri-content-index/gri-1-foundation-2021-complete-requirements-checklist-for-reporting-in/): Пройдены ли все требования и может ли быть опубликовано заявление о подготовке отчётности в соответствии.
- [Положительное и отрицательное воздействие в отчётности GRI: что считается воздействием и как подтвердить его доказательствами](https://reporting.academy/ru/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/positive-vs-negative-impacts-in-gri-reporting-what-counts-and-how-to-e/): Относится ли это утверждение к деятельности, результату деятельности, исходу или эффекту для экономики, окружающей среды или людей?
- [Пороги существенности GRI: как установить, утвердить и обосновать порог отсечения](https://reporting.academy/ru/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/gri-materiality-thresholds-how-to-set-approve-and-defend-the-cut-off/): Как установить, оспорить, утвердить и документировать порог, не превращая профессиональное суждение в произвольную балльную оценку.
- [Принципы подготовки отчётности GRI: точность, сбалансированность, полнота и проверяемость](https://reporting.academy/ru/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/gri-reporting-principles-explained-accuracy-balance-completeness-and-v/): Как превратить восемь принципов подготовки отчётности GRI в правила подготовки текста, ожидания в отношении доказательств и контрольные процедуры review.
- [Причины непредставления информации по GRI: неприменимо, недоступна и конфиденциальна](https://reporting.academy/ru/knowledge-hub/disclosure-guides/gri/gri-content-index/reasons-for-omission/): Какая из четырёх разрешённых причин непредставления информации применяется и что необходимо опубликовать вместе с ней
- [Процесс сопоставления существенности GRI и ESRS: повторное использование процессов и пробелы](https://reporting.academy/ru/knowledge-hub/disclosure-guides/gri/gri-alongside-esrs-and-ifrs-s1-s2/gri-and-esrs-materiality-mapping-process-reuse-and-gaps/): Процесс сопоставления существенности GRI и ESRS: повторное использование процессов и пробелы
- [Рабочий инструментарий GRI по существенности, серьезности, правам человека и принципам отчетности](https://reporting.academy/ru/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/gri-materiality-severity-human-rights-and-reporting-principles-working/): Какие файлы пакета и связанные руководства входят в этот инструментарий?
- [Разъяснение GRI 3-3: как раскрывать информацию об управлении каждой существенной темой](https://reporting.academy/ru/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/gri-3-3-explained-how-to-report-the-management-of-each-material-topic/): Разъяснение GRI 3-3: как раскрывать информацию об управлении каждой существенной темой
- [Реестр источников GRI и запрос данных](https://reporting.academy/ru/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/gri-source-register-and-data-request/): Как структурировать единый реестр, поддерживающий сбор данных, подготовку текста, проверку, составление Индекса содержания, подтверждение и повторную подготовку отчётности.
- [Риски гринвошинга в отчётах GRI: утверждения, упущения и пробелы в доказательствах](https://reporting.academy/ru/knowledge-hub/disclosure-guides/gri/gri-evidence-controls-and-assurance/greenwashing-risks-in-gri-reports-claims-omissions-and-evidence-gaps/): какие утверждения в проекте отчёта несут риск гринвошинга и какие из них следует удалить, обосновать доказательствами или переформулировать до публикации
- [Существенность воздействия и двойная существенность](https://reporting.academy/ru/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/impact-materiality-vs-double-materiality/): Существенность воздействия и двойная существенность
- [Указатель содержания GRI: варианты отчётности, местоположение раскрытий, существенные темы, отраслевые стандарты, допустимые пропуски и бесплатный шаблон](https://reporting.academy/ru/knowledge-hub/disclosure-guides/gri/gri-content-index/gri-content-index-reporting-routes-disclosure-locations-material-topic/): Что должно быть указано в указателе, как каждая строка должна вести к подтверждающим материалам и как следует фиксировать пропуски.
- [Фактические и потенциальные воздействия согласно GRI: определения, примеры и логика оценки](https://reporting.academy/ru/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/actual-vs-potential-impacts-under-gri-definitions-examples-and-assessm/): Произошел ли вред уже или он может произойти, и как инциденты, происшествия без последствий, средства контроля и свидетельства о подверженности воздействию влияют на оценку.
- [Частичные раскрытия GRI: как сообщать об отсутствующих требованиях, не вводя читателей в заблуждение](https://reporting.academy/ru/knowledge-hub/disclosure-guides/gri/gri-content-index/partial-disclosures-missing-requirements/): Как сообщать о частичных раскрытиях GRI, отсутствующих требованиях, пробелах в охвате, добровольной информации и допустимых пропусках, не вводя читателей в заблуждение.
- [Что делать, если ни один Тематический стандарт GRI не охватывает существенную тему](https://reporting.academy/ru/knowledge-hub/disclosure-guides/gri/gri-impact-materiality/what-to-do-when-no-gri-topic-standard-covers-a-material-topic/): Что делать, если ни один Тематический стандарт GRI не охватывает существенную тему
- [Что такое стандарты GRI?](https://reporting.academy/ru/knowledge-hub/disclosure-guides/gri/gri-content-index/what-are-the-gri-standards/): Что такое стандарты GRI?
- [GHG Protocol и IFRS S2: отчитывающаяся организация, организационные границы, доля участия, контроль, юрисдикционные методы, значения GWP и дезагрегация Scope 1 и Scope 2](https://reporting.academy/ru/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ghg-protocol-and-ifrs-s2-reporting-entity-organisational-boundaries-eq/): Какие операции и объекты инвестирования включаются, как консолидируются выбросы, где применяются местные методы и как представляются полученные показатели.
- [IFRS KH 04 Раскрытие информации о стратегии](https://reporting.academy/ru/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-kh-04-strategy-disclosures/): IFRS KH 04 Раскрытие информации о стратегии
- [IFRS S1 и IFRS S2: ключевые различия и почему оба стандарта важны](https://reporting.academy/ru/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/ifrs-s1-vs-ifrs-s2-key-differences-and-why-both-standards-matter/): Какие требования являются общими, какие относятся исключительно к климату и как разработать единый интегрированный процесс подготовки отчетности.
- [IFRS S1 и S2 для финансовых директоров: бюджеты, прогнозы, финансовая отчётность, распределение капитала, финансирование, финансовые последствия, происхождение данных и утверждение](https://reporting.academy/ru/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s1-and-s2-for-cfos-budgets-forecasts-financial-statements-capital/): Как финансовая функция должна связать информацию об устойчивом развитии с планированием, бухгалтерским учётом, финансированием, средствами контроля и утверждением отчётности по итогам года.
- [IFRS S1 и S2 и ESRS: объяснение различий в существенности, сфере охвата и раскрытии информации](https://reporting.academy/ru/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/ifrs-s1-and-s2-vs-esrs-materiality-scope-and-disclosure-differences-ex/): Укажите, почему пересечение не означает эквивалентность, и определите два подхода к существенности.
- [IFRS S1 и S2 и GRI: сравнение отчетности, ориентированной на инвесторов, и отчетности о воздействиях](https://reporting.academy/ru/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/ifrs-s1-and-s2-vs-gri-investor-focused-and-impact-reporting-compared/): Сформулировать различные, но взаимодополняющие цели и отвергнуть автоматическое отождествление.
- [IFRS S1 Метрики и целевые показатели: отраслевые, специфичные для организации и раскрытия информации о результативности](https://reporting.academy/ru/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-metrics-and-targets-industry-based-entity-specific-and-perform/): IFRS S1: показатели и целевые показатели — отраслевые, специфичные для организации и раскрытие информации о результативности
- [IFRS S2 Scope 3: как оценить все 15 категорий и повысить качество данных](https://reporting.academy/ru/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-ghg-emissions-measurement/ifrs-s2-scope-3-how-to-assess-all-15-categories-and-improve-data-quali/): Какие категории включены, как установлена граница цепочки создания стоимости, какие данные соразмерны и как раскрываются качество и ограничения.
- [IFRS S2 для банков: финансируемые выбросы, кредитный риск и климатические показатели](https://reporting.academy/ru/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s2-for-banks-financed-emissions-credit-risk-and-climate-metrics/): IFRS S2 для банков: финансируемые выбросы, кредитный риск и климатические показатели
- [IFRS S2 для страховщиков: андеррайтинг, инвестиции и профинансированные выбросы](https://reporting.academy/ru/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-ghg-emissions-measurement/ifrs-s2-for-insurers-underwriting-investments-and-financed-emissions/): IFRS S2 для страховщиков: андеррайтинг, инвестиции и профинансированные выбросы
- [IFRS S2 для управляющих активами: границы портфеля, данные и раскрытие информации инвесторам](https://reporting.academy/ru/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-ghg-emissions-measurement/ifrs-s2-for-asset-managers-portfolio-boundaries-data-and-investor-disc/): IFRS S2 для управляющих активами: границы портфеля, данные и раскрытие информации инвесторам
- [IFRS S2 и TCFD: что изменилось и как осуществить переход](https://reporting.academy/ru/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/ifrs-s2-vs-tcfd-what-changed-and-how-to-transition/): Какие существующие раскрытия можно сохранить, какие требуют большей конкретики и для каких новых требований IFRS S1/S2 необходимы данные, методы или одобрение?
- [IFRS S2 Риски и возможности, связанные с климатом: полное руководство](https://reporting.academy/ru/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s2-climate-related-risks-and-opportunities-complete-guide/): Какие физические риски, переходные риски и возможности могут обоснованно повлиять на перспективы организации, где они сконцентрированы и как ими управляют и измеряют?
- [IFRS S2, категория 15 и финансируемые выбросы: что должны раскрывать финансовые учреждения](https://reporting.academy/ru/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-ghg-emissions-measurement/ifrs-s2-category-15-and-financed-emissions-what-financial-institutions/): Как установить границы категории 15, применить требования к раскрытию финансируемых выбросов и контролировать AUM, валовую экспозицию, классы активов, охват и классификации.
- [UK SRS S2 и CDP: как повторно использовать климатические данные, не предполагая соответствие требованиям](https://reporting.academy/ru/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/uk-srs-s2-and-cdp-how-to-reuse-climate-data-without-assuming-complianc/): Как повторно использовать данные, соответствующие CDP, одновременно проводя отдельную оценку по UK SRS S1/S2 и процесс утверждения годового отчета.
- [UK SRS S2 и ESRS E1: различия в климатической существенности, ПГ и плане перехода](https://reporting.academy/ru/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/uk-srs-s2-vs-esrs-e1-climate-materiality-ghg-and-transition-plan-diffe/): Какие данные и доказательства можно использовать повторно, а какие специфичные для каждой концепции проверки, раскрытия информации и заявления должны оставаться раздельными.
- [UK SRS S2 и климатическая отчетность GRI: какие данные можно повторно использовать?](https://reporting.academy/ru/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/uk-srs-s2-and-gri-climate-reporting-what-data-can-be-reused/): Какие данные, методы и подтверждения могут быть общими и где необходимы отдельные меры контроля существенности, нарратива и формулировок утверждений.
- [UK SRS S2: брифинг для совета директоров — основа отчетности, существенные климатические риски, сценарии, устойчивость, финансовые эффекты, ПГ, послабления, показатели, средства контроля и утверждение](https://reporting.academy/ru/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/uk-srs-s2-board-briefing-reporting-basis-material-climate-risks-scenar/): Подтверждены ли предлагаемое раскрытие и заявление полной основой отчетности, оценкой существенности, доказательствами, средствами контроля и надлежащими утверждениями.
- [Брифинг для совета директоров по IFRS S1 и S2: десять вопросов, которые директорам следует задать до утверждения](https://reporting.academy/ru/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-and-s2-board-briefing-ten-questions-directors-should-ask-befor/): Достаточно ли пакет раскрытий является полным, взаимосвязанным, подтверждённым доказательствами и контролируемым для утверждения и любого предлагаемого заявления о соответствии.
- [Внутренний контроль за раскрытием информации об устойчивом развитии согласно IFRS: практическая модель](https://reporting.academy/ru/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/internal-controls-over-ifrs-sustainability-disclosures-a-practical-fra/): Объяснить, что требует IFRS и что IFRS не предписывает в отношении средств контроля.
- [Выбросы IFRS S2 в области охвата 1, области охвата 2 и области охвата 3: полное руководство по измерению](https://reporting.academy/ru/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-ghg-emissions-measurement/ifrs-s2-scope-1-scope-2-and-scope-3-emissions-complete-measurement-gui/): Какие выбросы относятся к каждой области охвата, какие организации и виды деятельности в цепочке создания стоимости включены, как они измеряются и какие ограничения должны быть объяснены?
- [Готовность к предоставлению уверенности в отношении IFRS S1 и S2: доказательства, контрольные процедуры и типовые замечания по результатам проверки](https://reporting.academy/ru/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s1-and-s2-assurance-readiness-evidence-controls-and-common-review/): Определить готовность к предоставлению уверенности, не создавая впечатления о наличии универсального обязательства по предоставлению уверенности.
- [Заявление о соответствии IFRS S1, место размещения отчёта и сроки публикации: разъяснение](https://reporting.academy/ru/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s1-compliance-statement-report-location-and-publication-timing-ex/): Заявление о соответствии IFRS S1, место размещения отчёта и сроки публикации: разъяснение
- [Как выявлять связанные с устойчивым развитием риски и возможности в соответствии с IFRS S1](https://reporting.academy/ru/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/how-to-identify-sustainability-related-risks-and-opportunities-under-i/): Как выявлять связанные с устойчивым развитием риски и возможности в соответствии с IFRS S1
- [Как использовать Стандарты SASB при применении IFRS S1](https://reporting.academy/ru/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/how-to-use-sasb-standards-when-applying-ifrs-s1/): Как использовать Стандарты SASB при применении IFRS S1
- [Как подготовить отчет по IFRS S1 и IFRS S2](https://reporting.academy/ru/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/how-to-prepare-an-ifrs-s1-and-ifrs-s2-report/): Как подготовить отчет по IFRS S1 и IFRS S2
- [Климатическая устойчивость по IFRS S2: как оценивать и раскрывать способность адаптироваться](https://reporting.academy/ru/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s2-climate-resilience-how-to-assess-and-disclose-capacity-to-adap/): Какой фактической способностью обладает организация корректировать или адаптировать свою деятельность, на каком горизонте, с использованием каких ресурсов и активов, инвестиций и с учётом каких ограничений?
- [Контрольный список соответствия IFRS S1 и S2 и бесплатная матрица раскрытия информации](https://reporting.academy/ru/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-and-s2-compliance-checklist-and-free-disclosure-matrix/): Подтверждено ли каждое применимое требование выводом о существенности, доказательством, контрольной процедурой, местом размещения в проекте и подтверждением проверки.
- [Может ли один набор данных поддерживать IFRS S1/S2, ESRS, GRI и CDP?](https://reporting.academy/ru/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/can-one-dataset-support-ifrs-s1-s2-esrs-gri-and-cdp/): Какая информация может быть один раз включена в основную модель, а какие суждения или преобразования должны оставаться специфичными для каждого стандарта?
- [Может ли один набор климатических данных поддерживать UK SRS S2, IFRS S2, ESRS E1, TCFD и CDP?](https://reporting.academy/ru/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-alongside-tcfd-uk-srs-esrs-gri-cdp/can-one-climate-dataset-support-uk-srs-s2-ifrs-s2-esrs-e1-tcfd-and-cdp/): Как определить общий источник достоверных данных и уровень корректировок с учетом особенностей каждой рамочной основы для каждого публикуемого результата.
- [Освобождение IFRS S1 для первоочередного раскрытия климатической информации](https://reporting.academy/ru/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-climate-first-relief/): Применять ли подход с первоочередным раскрытием климатической информации, какие требования S1 сохраняют применимость и как осуществить переход во второй год.
- [Отраслевые показатели IFRS S1 и S2: как выбрать соответствующее руководство SASB](https://reporting.academy/ru/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-and-s2-industry-based-metrics-how-to-select-relevant-sasb-guid/): Какие отрасли, темы раскрытия, показатели и показатели деятельности являются релевантными для отчитывающейся организации и отдельных частей группы?
- [Отчитывающаяся организация и границы по IFRS S1: финансовая отчетность, цепочка создания стоимости и данные о выбросах ПГ](https://reporting.academy/ru/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-reporting-entity-and-boundary-financial-statements-value-chain/): Отчитывающаяся организация и границы по IFRS S1: финансовая отчетность, цепочка создания стоимости и данные о выбросах ПГ
- [Оценка пробелов по IFRS S1 и S2: как проверить готовность и расставить приоритеты для устранения недостатков](https://reporting.academy/ru/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-and-s2-gap-assessment-how-to-test-readiness-and-prioritise-rem/): Какие направления работы и пробелы необходимо устранить в первую очередь, чтобы обеспечить полный, контролируемый и обоснованный пакет раскрываемой информации.
- [Оценка существенности по IFRS S1](https://reporting.academy/ru/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-materiality-assessment/): Какая информация должна быть включена, исключена, агрегирована, дезагрегирована или дополнена для удовлетворения информационных потребностей основных пользователей?
- [Оценки, пробелы в данных и неопределённость](https://reporting.academy/ru/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/estimates-data-gaps-and-uncertainty/): Можно ли использовать оценку, как её следует измерять и контролировать и какую информацию о неопределённости и ограничениях необходимо раскрыть.
- [Первое применение IFRS S1 и IFRS S2](https://reporting.academy/ru/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/first-time-application-of-ifrs-s1-and-ifrs-s2/): Какие переходные послабления использовать, как раскрывать информацию о них и как каждый выбор повлияет на второй отчетный цикл.
- [Первый отчетный цикл по IFRS S1 и S2: 12-месячный план внедрения](https://reporting.academy/ru/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/first-ifrs-s1-and-s2-reporting-cycle-a-12-month-implementation-plan/): Как выстроить последовательность внедрения, технического анализа, работы с данными, финансовых процедур, контрольных процедур, проверки и утверждения, чтобы завершить отчетный цикл в срок.
- [Поправки 2025 года к требованиям IFRS S2 по выбросам ПГ: что изменилось и как подготовиться к 2027 году](https://reporting.academy/ru/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-ghg-emissions-measurement/ifrs-s2-ghg-amendments-2025-what-changed-and-how-to-prepare-for-2027/): Применять ли поправки досрочно, какие послабления имеют значение, какие изменения необходимы в модели данных и как подготовить сравнительные данные за 2027 год.
- [Разъяснение IFRS S1 и IFRS S2](https://reporting.academy/ru/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s1-and-ifrs-s2-explained/): Какая информация должна включаться в финансовую отчетность, связанную с устойчивым развитием и ориентированную на инвесторов, и что требуется для заявления о соответствии требованиям ISSB.
- [Раскрытие информации о выбросах по области охвата 2 согласно IFRS S2: местоположение и договорные инструменты](https://reporting.academy/ru/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-ghg-emissions-measurement/ifrs-s2-scope-2-disclosure-location-based-emissions-and-contractual-in/): Как рассчитать требуемый показатель на основе местоположения и какая информация о договорных инструментах или показателях на основе рынка должна его сопровождать.
- [Раскрытие информации о плане перехода согласно IFRS S2: стратегия, допущения, ресурсы и прогресс](https://reporting.academy/ru/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-ghg-emissions-measurement/ifrs-s2-transition-plan-disclosures-strategy-assumptions-resources-and/): Раскрытие информации о плане перехода согласно IFRS S2: стратегия, допущения, ресурсы и прогресс
- [Раскрытие информации о человеческом капитале в соответствии с IFRS S1: риски, возможности и отраслевые метрики](https://reporting.academy/ru/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/human-capital-disclosures-under-ifrs-s1-risks-opportunities-and-indust/): Какие вопросы, связанные с рабочей силой, создают риски или возможности, влияющие на перспективы, и какие метрики достоверно их представляют?
- [Раскрытие информации об управлении рисками по IFRS S1: выявление, приоритизация и интеграция в ERM](https://reporting.academy/ru/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s1-risk-management-disclosures-identification-prioritisation-and/): Раскрытие информации об управлении рисками по IFRS S1: выявление, приоритизация и интеграция в ERM
- [Раскрытие информации об управлении согласно IFRS S1 и S2: надзор со стороны совета, роли руководства и средства контроля](https://reporting.academy/ru/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s1-and-s2-governance-disclosures-board-oversight-management-roles/): Раскрытие информации об управлении согласно IFRS S1 и S2: надзор со стороны совета, роли руководства и средства контроля
- [Раскрытия информации, специфичные для организации, в IFRS S1: что делать при отсутствии соответствующего Стандарта ISSB](https://reporting.academy/ru/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-company-specific-disclosures-what-to-do-when-no-dedicated-issb/): Какие источники и специфичная для организации информация наилучшим образом отвечают целям IFRS S1 в отношении уместности и достоверного представления?
- [Реестры внедрения IFRS S1](https://reporting.academy/ru/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s1-implementation-registers/): Какие файлы пакета и связанные руководства входят в этот инструментарий?
- [Риски, связанные с природой, согласно IFRS S1: как TNFD и SASB могут поддержать раскрытие информации](https://reporting.academy/ru/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/nature-related-risks-under-ifrs-s1-how-tnfd-and-sasb-can-support-discl/): Какие взаимосвязи с природой создают риски или возможности, способные повлиять на перспективы, и какая существенная информация необходима?
- [Соразмерность в IFRS S1 и S2](https://reporting.academy/ru/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/ifrs-s1-and-s2-proportionality/): Какую информацию необходимо искать, насколько сложным должен быть подход или применяется ли разрешенная качественная альтернатива.
- [Сравнительные данные, пересчёты и ошибки](https://reporting.academy/ru/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/comparatives-restatements-and-errors/): Должна ли сумма за предыдущий период быть показана, пересмотрена или пересчитана, а также какие пояснения и исправления публикации требуются.
- [Сценарный анализ по IFRS S2: соразмерный подход к климатической устойчивости](https://reporting.academy/ru/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-s2-scenario-analysis-a-proportionate-approach-to-climate-resilien/): Какой подход к сценарному анализу соразмерен подверженности организации и имеющимся навыкам, компетенциям и ресурсам?
- [Таксономия раскрытия информации об устойчивом развитии IFRS: цифровая разметка для IFRS S1 и S2](https://reporting.academy/ru/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/ifrs-sustainability-disclosure-taxonomy-digital-tagging-for-ifrs-s1-an/): Объяснить, что делает таксономия и кто решает, является ли разметка обязательной.
- [Текущие и ожидаемые финансовые эффекты согласно IFRS S1 и S2: практическое руководство](https://reporting.academy/ru/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-climate-risk-scenarios-resilience/current-and-anticipated-financial-effects-under-ifrs-s1-and-s2-a-pract/): Текущие и ожидаемые финансовые эффекты согласно IFRS S1 и S2: практическое руководство
- [Цели IFRS S2 в области климата и углеродные кредиты: валовые, чистые и достоверные заявления](https://reporting.academy/ru/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-ghg-emissions-measurement/ifrs-s2-climate-targets-and-carbon-credits-gross-net-and-credible-clai/): Цели IFRS S2 в области климата и углеродные кредиты: валовые, чистые и достоверные заявления
- [Четыре опоры IFRS S1 и IFRS S2: управление, стратегия, управление рисками, показатели и целевые значения](https://reporting.academy/ru/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/the-four-pillars-of-ifrs-s1-and-ifrs-s2-governance-strategy-risk-manag/): Четыре опоры IFRS S1 и IFRS S2: управление, стратегия, управление рисками, показатели и целевые значения
- [Являются ли IFRS S1 и IFRS S2 обязательными?](https://reporting.academy/ru/knowledge-hub/disclosure-guides/ifrs-issb/ifrs-issb-choosing-topics-and-metrics/are-ifrs-s1-and-ifrs-s2-mandatory/): Какое обязательное требование к представлению отчетности применяется к организации, начиная с какого периода и какое заявление об отчетности может быть обоснованно сделано?
- [DIRO TNFD: объяснение — зависимости, воздействия, риски и возможности](https://reporting.academy/ru/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-diros-explained-dependencies-impacts-risks-and-opportunities/): Как различать и связывать DIRO, не допуская двойного учета, необоснованной причинности или общих формулировок о рисках, связанных с природой.
- [ENCORE, IBAT и Aqueduct для TNFD: что может и чего не может каждый инструмент](https://reporting.academy/ru/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/encore-ibat-and-aqueduct-for-tnfd-what-each-tool-can-and-cannot-do/): Какой подход к скринингу подходит и какая валидация необходима?
- [TNFD DIRO: рабочий инструментарий по финансовым последствиям и раскрытию информации](https://reporting.academy/ru/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-diro-financial-effects-and-disclosure-working-toolkit/): Какие файлы пакета и связанные руководства входят в этот инструментарий?
- [TNFD для банков: кредитные портфели, местоположение заемщиков и кредитный риск, связанный с природой](https://reporting.academy/ru/knowledge-hub/disclosure-guides/tnfd/tnfd-banks-investors-and-insurers/tnfd-for-banks-loan-portfolios-borrower-locations-and-nature-related-c/): Какие виды подверженности требуют более глубокого анализа заемщика и местоположения, а также принятия кредитных мер?
- [TNFD для горнодобывающей промышленности, энергетики и тяжелой промышленности: объекты, вода, биоразнообразие и сообщества](https://reporting.academy/ru/knowledge-hub/disclosure-guides/tnfd/tnfd-food-mining-energy-real-estate/tnfd-for-mining-energy-and-heavy-industry-sites-water-biodiversity-and/): Как организация должна оценивать каждый объект и проект с учетом своей зоны влияния, общего бассейна или ландшафта, цепочки создания стоимости и полного жизненного цикла?
- [TNFD для недвижимости и инфраструктуры: участки, строительные материалы и городская природа](https://reporting.academy/ru/knowledge-hub/disclosure-guides/tnfd/tnfd-food-mining-energy-real-estate/tnfd-for-real-estate-and-infrastructure-sites-construction-materials-a/): Какие активы, проекты, материалы и виды деятельности, контролируемые арендаторами, создают существенные зависимости от природы, воздействия, риски и возможности на протяжении жизненного цикла?
- [TNFD для продовольствия и сельского хозяйства: сырьевые товары, вода, почва, опыление и прослеживаемость](https://reporting.academy/ru/knowledge-hub/disclosure-guides/tnfd/tnfd-food-mining-energy-real-estate/tnfd-for-food-and-agriculture-commodities-water-soil-pollination-and-t/): Какие сырьевые товары и места происхождения создают наиболее значимые зависимости от природы, воздействия, риски и возможности, и какой уровень прослеживаемости и взаимодействия соразмерен?
- [TNFD для страховщиков: андеррайтинг, инвестиции и риски, связанные с природой](https://reporting.academy/ru/knowledge-hub/disclosure-guides/tnfd/tnfd-banks-investors-and-insurers/tnfd-for-insurers-underwriting-investments-and-nature-related-risk/): Какие застрахованные и инвестированные виды деятельности, местоположения и зависимости от экосистем создают существенные DIROs и как они должны влиять на аппетит к риску, продукты, ценообразование, распределение капитала и раскрытие информации?
- [TNFD для управляющих активами и владельцев активов: горячие точки портфеля, взаимодействие и раскрытие информации](https://reporting.academy/ru/knowledge-hub/disclosure-guides/tnfd/tnfd-banks-investors-and-insurers/tnfd-for-asset-managers-and-asset-owners-portfolio-hotspots-engagement/): Как горячие точки меняют исследование, взаимодействие, голосование, распределение активов, продукты или меры контроля рисков?
- [TNFD и ESRS E4: сравнение раскрытия финансовой информации, связанной с природой, и двойной существенности](https://reporting.academy/ru/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-vs-esrs-e4-nature-related-financial-disclosure-and-double-materia/): Что можно использовать повторно, что необходимо скорректировать и как избежать необоснованного заявления об эквивалентности или соответствии.
- [TNFD и GRI 101: Биоразнообразие: ключевые различия и практическая интероперабельность](https://reporting.academy/ru/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/tnfd-vs-gri-101-biodiversity-key-differences-and-practical-interoperab/): TNFD и GRI 101: Биоразнообразие: ключевые различия и практическая интероперабельность
- [TNFD и TCFD: сравнение раскрытия финансовой информации, связанной с природой и климатом](https://reporting.academy/ru/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/tnfd-vs-tcfd-nature-related-and-climate-related-financial-disclosures/): Какая инфраструктура управления, риск-менеджмента и отчётности может быть повторно использована и какие специфические для природы доказательства и процессы необходимо добавить.
- [TNFD и проект ISSB по вопросам природы: к чему компаниям следует подготовиться в 2026 году](https://reporting.academy/ru/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/tnfd-and-the-issb-nature-project-what-companies-should-prepare-for-in/): TNFD и проект ISSB по вопросам природы: к чему компаниям следует подготовиться в 2026 году
- [TNFD: рекомендации, LEAP, DIRO и как начать раскрытие информации о природе](https://reporting.academy/ru/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/tnfd-explained-recommendations-leap-diros-and-how-to-start-nature-rela/): Как структурировать первую оценку и отчёт, не принимая структуру за контрольный список и не заявляя о большей степени соответствия, чем подтверждают имеющиеся доказательства.
- [Воздействия на природу и состояние природы: факторы, состояние, пространственный охват и виды](https://reporting.academy/ru/knowledge-hub/disclosure-guides/tnfd/tnfd-impact-measurement-and-targets/nature-impacts-and-state-of-nature-drivers-condition-extent-and-specie/): Какой прямой фактор воздействия имеет место, какой элемент природы изменяется, насколько существенно/неопределённо воздействие и какие доказательства или действия требуются?
- [Возможности TNFD, связанные с природой: эффективность использования ресурсов, продукты и природоподобные решения](https://reporting.academy/ru/knowledge-hub/disclosure-guides/tnfd/tnfd-impact-measurement-and-targets/tnfd-nature-related-opportunities-resource-efficiency-products-and-nat/): Является ли предлагаемая деятельность достоверной возможностью, связанной с природой, какие инвестиции и меры предосторожности требуются и о чём можно публично заявлять?
- [Геопространственные данные для TNFD: координаты, карты, качество данных и конфиденциальность](https://reporting.academy/ru/knowledge-hub/disclosure-guides/tnfd/tnfd-sensitive-and-priority-locations/geospatial-data-for-tnfd-coordinates-maps-data-quality-and-confidentia/): Может ли рецензент воспроизвести, откуда получено местоположение, как оно было объединено с данными о природе и почему на публичной карте используется выбранная степень детализации?
- [Готовность к подтверждению достоверности TNFD: доказательства, средства контроля и риски гринвошинга](https://reporting.academy/ru/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/tnfd-assurance-readiness-evidence-controls-and-greenwashing-risks/): Что именно подлежит подтверждению достоверности, по каким критериям и на основании каких доказательств?
- [Зависимости от природы и экосистемные услуги: как определить, от чего зависит ваш бизнес](https://reporting.academy/ru/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/nature-dependencies-and-ecosystem-services-how-to-map-what-your-busine/): Какие экосистемные услуги имеют операционное значение, где они предоставляются, насколько они заменяемы и какие сценарии нарушения требуют эскалации?
- [Иерархия смягчения воздействий TNFD: объяснение принципов предотвращения, минимизации, восстановления и компенсации](https://reporting.academy/ru/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-mitigation-hierarchy-avoid-minimise-restore-and-offset-explained/): Иерархия смягчения воздействий TNFD: объяснение принципов предотвращения, минимизации, восстановления и компенсации
- [Инструменты TNFD, данные, подтверждение достоверности и реестры портфелей](https://reporting.academy/ru/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/tnfd-tools-data-assurance-and-portfolio-registers/): Какие файлы пакета и связанные руководства входят в этот набор инструментов?
- [Как подготовить отчёт в соответствии с TNFD: полное пошаговое руководство](https://reporting.academy/ru/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/how-to-prepare-a-tnfd-aligned-report-complete-step-by-step-guide/): Как подготовить отчёт в соответствии с TNFD: полное пошаговое руководство
- [Качество данных и доказательств TNFD: первичная, вторичная, прокси- и геопространственная информация](https://reporting.academy/ru/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/tnfd-data-and-evidence-quality-primary-secondary-proxy-and-geospatial/): Подходит ли информация для этого решения и как следует раскрывать неопределенность?
- [Климатическая и природная отчетность вместе: как интегрировать TCFD, IFRS S2 и TNFD](https://reporting.academy/ru/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/climate-and-nature-reporting-together-how-to-integrate-tcfd-ifrs-s2-an/): Климатическая и природная отчетность вместе: как интегрировать TCFD, IFRS S2 и TNFD
- [Контрольный список отчетности TNFD и бесплатный комплект материалов LEAP](https://reporting.academy/ru/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/tnfd-reporting-checklist-and-free-leap-deliverables-pack/): Какие реестры и контрольные списки следует заполнить до подготовки первого раскрытия, согласованного с TNFD.
- [Коренные народы, местные сообщества и FPIC в отчетности TNFD](https://reporting.academy/ru/knowledge-hub/disclosure-guides/tnfd/tnfd-sensitive-and-priority-locations/indigenous-peoples-local-communities-and-fpic-in-tnfd-reporting/): Коренные народы, местные сообщества и FPIC в отчетности TNFD
- [Метрики и целевые показатели TNFD: объяснение основных глобальных, отраслевых и дополнительных метрик](https://reporting.academy/ru/knowledge-hub/disclosure-guides/tnfd/tnfd-impact-measurement-and-targets/tnfd-metrics-and-targets-core-global-sector-and-additional-metrics-exp/): Метрики и целевые показатели TNFD: объяснение основных глобальных, отраслевых и дополнительных метрик
- [Опросник TNFD для поставщиков: какие данные о природе запрашивать, не перегружая МСП](https://reporting.academy/ru/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/tnfd-supplier-questionnaire-what-nature-data-to-request-without-overbu/): Каким поставщикам нужны какие вопросы и доказательства, с какой детализацией, для какого решения и к какому сроку?
- [Основные глобальные показатели раскрытия информации TNFD: землепользование, водные ресурсы, загрязнение, ресурсы и риски, связанные с природой](https://reporting.academy/ru/knowledge-hub/disclosure-guides/tnfd/tnfd-impact-measurement-and-targets/tnfd-core-global-disclosure-metrics-land-water-pollution-resources-and/): Основные глобальные показатели раскрытия информации TNFD: землепользование, водные ресурсы, загрязнение, ресурсы и риски, связанные с природой
- [Оценка пробелов TNFD: как проверить готовность управления данными LEAP и раскрытия информации](https://reporting.academy/ru/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/tnfd-gap-assessment-how-to-test-leap-data-governance-and-disclosure-re/): Какие пробелы необходимо устранить до публикации, а какие можно прозрачно включить в дорожную карту.
- [Оценка цепочки создания стоимости TNFD: поставщики, сырьевые товары, прослеживаемость и пробелы в данных](https://reporting.academy/ru/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/tnfd-value-chain-assessment-suppliers-commodities-traceability-and-dat/): Какие секторы, сырьевые товары, поставщики, географии и downstream-каналы требуют более глубокой оценки?
- [Планы перехода в сфере природы: что должен содержать заслуживающий доверия план, согласованный с TNFD](https://reporting.academy/ru/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/nature-transition-plans-what-a-credible-tnfd-aligned-plan-should-conta/): Планы перехода в сфере природы: что должен содержать заслуживающий доверия план, согласованный с TNFD
- [Подход TNFD LEAP: пошаговое руководство по выявлению, оценке, анализу и подготовке](https://reporting.academy/ru/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/tnfd-leap-approach-a-step-by-step-guide-to-locate-evaluate-assess-and/): Как преобразовать LEAP в охват проекта, запросы данных, результаты этапов, контрольные точки утверждения и раскрытия.
- [Поэтапное внедрение TNFD: что раскрывать в первый год и как расширять охват](https://reporting.academy/ru/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/phased-tnfd-adoption-what-to-disclose-in-year-one-and-how-to-expand-co/): Какие связанные с природой вопросы, местоположения, раскрытия и метрики являются достоверными для первого года и что необходимо включить в дорожную карту расширения.
- [Приоритетные местоположения TNFD: критерии выбора, детализация и раскрытие информации](https://reporting.academy/ru/knowledge-hub/disclosure-guides/tnfd/tnfd-sensitive-and-priority-locations/tnfd-priority-locations-explained-selection-criteria-granularity-and-d/): Какие местоположения квалифицируются как приоритетные, с какой степенью детализации и какую информацию следует раскрывать?
- [Природные целевые показатели TNFD: исходные уровни, местоположения, цепочки создания стоимости и прогресс](https://reporting.academy/ru/knowledge-hub/disclosure-guides/tnfd/tnfd-impact-measurement-and-targets/tnfd-nature-targets-baselines-locations-value-chains-and-progress/): Природные целевые показатели TNFD: исходные уровни, местоположения, цепочки создания стоимости и прогресс
- [Разъяснение существенности в TNFD: подходы к финансовой, существенности воздействия и двойной существенности](https://reporting.academy/ru/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-materiality-explained-financial-impact-and-double-materiality-app/): Разъяснение существенности в TNFD: подходы к финансовой, существенности воздействия и двойной существенности
- [Раскрытия TNFD по вопросам управления: надзор со стороны совета директоров, роли руководства и взаимодействие с заинтересованными сторонами](https://reporting.academy/ru/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/tnfd-governance-disclosures-board-oversight-management-roles-and-stake/): Кто несет ответственность, какая информация поступает на каждый уровень управления, на какие решения это влияет, как взаимодействие с носителями прав и заинтересованными сторонами учитывается в процессе и какие доказательства подтверждают раскрыти
- [Раскрытия информации о стратегии TNFD: DIRO, бизнес-модель, устойчивость и приоритетные местоположения](https://reporting.academy/ru/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/tnfd-strategy-disclosures-diros-business-model-resilience-and-priority/): Какие существенные DIRO существуют, где они находятся и на каких временных горизонтах; как они влияют на бизнес-модель, цепочку создания стоимости, стратегию и финансовое планирование; насколько устойчива стратегия; и какие приоритетные местоположения существуют
- [Распространённые ошибки в отчётности TNFD: обобщённый природный риск, отсутствие локаций и слабая логика DIRO](https://reporting.academy/ru/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/common-tnfd-reporting-mistakes-generic-nature-risk-missing-locations-a/): Какие недостатки следует исправить до публикации и как подтвердить исправление.
- [Реестры TNFD местоположений, цепочки создания стоимости, зависимостей, воздействий и доказательств](https://reporting.academy/ru/knowledge-hub/disclosure-guides/tnfd/tnfd-data-tools-and-value-chain-evidence/tnfd-location-value-chain-dependency-impact-and-evidence-registers/): Какие файлы пакета и связанные руководства входят в этот инструментарий?
- [Связанные с природой риски TNFD: объяснение физических, переходных и системных рисков](https://reporting.academy/ru/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-nature-related-risks-physical-transition-and-systemic-risk-explai/): Какой тип связанного с природой риска существует, по какому пути он возникает, на каком временном горизонте и как он должен быть включён в систему управления рисками организации?
- [Сценарный анализ TNFD и устойчивость природы: практический подход в первый год](https://reporting.academy/ru/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-scenario-analysis-and-nature-resilience-a-practical-first-year-ap/): Сценарный анализ TNFD и устойчивость природы: практический подход в первый год
- [Требует ли TNFD расчёта биоразнообразия? Метрики, модели и ложная точность](https://reporting.academy/ru/knowledge-hub/disclosure-guides/tnfd/tnfd-impact-measurement-and-targets/does-tnfd-require-a-biodiversity-footprint-metrics-models-and-false-pr/): Требует ли TNFD расчёта биоразнообразия? Метрики, модели и ложная точность
- [Управление рисками и воздействиями TNFD: процессы для собственных операций и цепочек создания стоимости](https://reporting.academy/ru/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-risk-and-impact-management-processes-for-direct-operations-and-va/): Управление рисками и воздействиями TNFD: процессы для собственных операций и цепочек создания стоимости
- [Фаза Locate TNFD: картирование видов деятельности, цепочек создания стоимости и чувствительных местоположений](https://reporting.academy/ru/knowledge-hub/disclosure-guides/tnfd/tnfd-sensitive-and-priority-locations/tnfd-locate-phase-mapping-business-activities-value-chains-and-sensiti/): Где организации следует подробно Evaluate зависимости и воздействия?
- [Финансовые последствия по TNFD: зависимости от природы, воздействия, выручка, затраты, капитальные затраты, активы, обязательства, денежные потоки, сценарии и доступ к финансированию](https://reporting.academy/ru/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-financial-effects-nature-dependencies-impacts-revenue-costs-capex/): Какой операционный или стратегический канал передачи может повлиять на выручку, расходы, капитальные затраты, активы, обязательства, денежные потоки, страхование или доступ к капиталу и его стоимость?
- [Что означает статус TNFD Adopter: обязательство, сроки отчётности и распространённые недопонимания](https://reporting.academy/ru/knowledge-hub/disclosure-guides/tnfd/tnfd-governance-strategy-and-assurance/what-does-tnfd-adopter-mean-commitment-reporting-timing-and-common-mis/): Готова ли организация публично обязаться отчитываться за определённый год и как сформулировать заявление без преувеличений.
- [Чувствительные местоположения TNFD: охраняемые территории, целостность экосистем, водные риски и услуги](https://reporting.academy/ru/knowledge-hub/disclosure-guides/tnfd/tnfd-sensitive-and-priority-locations/tnfd-sensitive-locations-protected-areas-ecosystem-integrity-water-ris/): Соответствует ли это местоположение одному или нескольким критериям чувствительного местоположения и какой экологический масштаб следует использовать для более глубокой оценки?
- [Шесть общих требований TNFD: существенность, охват, местоположение, интеграция, временные горизонты и взаимодействие](https://reporting.academy/ru/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/the-six-tnfd-general-requirements-materiality-scope-location-integrati/): Шесть общих требований TNFD: существенность, охват, местоположение, интеграция, временные горизонты и взаимодействие
- [Этап Assess TNFD: преобразование зависимостей от природы и воздействий на природу в связанные с природой риски и возможности](https://reporting.academy/ru/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-assess-phase-turning-nature-dependencies-and-impacts-into-busines/): Какие связанные с природой риски и возможности требуют принятия мер, эскалации, финансового анализа и раскрытия?
- [Этап Evaluate TNFD: природные активы, экосистемные услуги, зависимости и воздействия](https://reporting.academy/ru/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-evaluate-phase-environmental-assets-ecosystem-services-dependenci/): Каковы пути зависимостей и воздействий организации и какие из них требуют измерения или эскалации?
- [Этап Prepare TNFD: меры реагирования, целевые показатели, управление и готовность к раскрытию информации](https://reporting.academy/ru/knowledge-hub/disclosure-guides/tnfd/tnfd-impact-measurement-and-targets/tnfd-prepare-phase-responses-targets-governance-and-disclosure-readine/): Что организация будет делать, измерять, утверждать и раскрывать — и как прогресс будет учитываться в следующем цикле LEAP?
- [MOCCAE и компетентные органы: кто устанавливает и обеспечивает соблюдение требований ОАЭ к климатической отчетности?](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/moccae-vs-competent-authorities-who-sets-and-enforces-uae-climate-repo/): MOCCAE и компетентные органы: кто устанавливает и обеспечивает соблюдение требований ОАЭ к климатической отчетности?
- [Брифинг для совета директоров и финансового директора по климатическому законодательству ОАЭ: десять решений, которые нужно принять сейчас](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/uae-climate-law-board-and-cfo-briefing-ten-decisions-to-make-now/): Брифинг для совета директоров и финансового директора по климатическому законодательству ОАЭ: десять решений, которые нужно принять сейчас
- [Внутренний контроль для MRV ОАЭ: полнота исходных данных, сверки, коэффициенты, оценки, утверждения, журналы аудита, кибербезопасность и внутренний аудит](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/internal-controls-for-uae-mrv-source-completeness-reconciliations-fact/): Внутренний контроль для MRV ОАЭ: полнота исходных данных, сверки, коэффициенты, оценки, утверждения, журналы аудита, кибербезопасность и внутренний аудит
- [Выбросы Scope 1 в соответствии с климатическим законодательством ОАЭ: топливо, автопарк, процессы и хладагенты](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-law-scope-1-emissions-fuel-fleet-processes-and-refrigerant/): Определите все прямые источники выбросов в пределах утверждённого периметра и выберите для каждого прослеживаемый способ расчёта или измерения.
- [Выбросы категории 2 в соответствии с климатическим законодательством ОАЭ: электроэнергия, охлаждение, договоры на возобновляемую энергию и I-RECs](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-law-scope-2-emissions-electricity-cooling-renewable-contra/): Определите требуемый органом подход к учету приобретаемой энергии и отдельно установите, необходимы ли представления с использованием локального и рыночного методов в соответствии с GHG Protocol.
- [Готовность к климатическому законодательству ОАЭ и инструментарий контроля MRV](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-law-readiness-and-mrv-control-toolkit/): Какие файлы пакета и связанные руководства входят в этот комплект?
- [Граница организационного охвата по Закону ОАЭ о климате: операционный контроль, финансовый контроль или доля участия?](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/uae-climate-law-organisational-boundary-operational-control-financial/): Определите требуемый органом власти периметр отчетности и документируйте, как применяется или сверяется операционный контроль, финансовый контроль или доля участия.
- [Двойной учет на углеродных рынках ОАЭ: выпуск, использование, заявления и учет NDC](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/double-counting-in-uae-carbon-markets-issuance-use-claims-and-ndc-acco/): Двойной учет на углеродных рынках ОАЭ: выпуск, использование, заявления и учет NDC
- [Закон ОАЭ о климате для иностранных филиалов и многонациональных групп](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/uae-climate-law-for-foreign-branches-and-multinational-groups/): Какая единица или Источник в ОАЭ обозначены и можно ли повторно использовать инвентаризацию иностранной материнской компании без изменения требуемого местного вывода.
- [Закон ОАЭ о климате для логистики и транспорта: автопарки, склады и данные подрядчиков](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uae/uae-sector-inventories/uae-climate-law-for-logistics-and-transport-fleets-warehouses-and-cont/): Какие транспортные средства, оборудование, склады, системы охлаждения и виды деятельности подрядчиков относятся к определённому уполномоченным органом Источнику, а какие остаются предметом отдельного скрининга цепочки создания стоимости.
- [Как выбрать верификатора выбросов ПГ в ОАЭ: аккредитация, компетентность и конфликты интересов](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/how-to-choose-a-uae-ghg-verifier-accreditation-competence-and-conflict/): Как выбрать верификатора выбросов ПГ в ОАЭ: аккредитация, компетентность и конфликты интересов
- [Как подготовить инвентаризацию выбросов ПГ в соответствии с климатическим законодательством ОАЭ: источники, границы и доказательства](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/how-to-build-a-uae-climate-law-ghg-inventory-sources-boundaries-and-ev/): Определите регулируемый периметр и создайте структуру расчётов и доказательств, которую можно обновлять по мере уточнения инструкций органов власти.
- [Как подготовиться к соблюдению климатического законодательства ОАЭ: пошаговая дорожная карта MRV](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/how-to-prepare-for-uae-climate-law-compliance-step-by-step-mrv-roadmap/): Объяснить, почему запись о применимости и компетентном органе, контролируемая регулятором, должна предшествовать расчётам.
- [Климатические инспекции и судебные должностные лица в ОАЭ: как подготовить доказательственное досье, готовое к инспекции](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uae/uae-sector-inventories/uae-climate-inspections-and-judicial-officers-how-to-build-an-inspecti/): Климатические инспекции и судебные должностные лица в ОАЭ: как подготовить доказательственное досье, готовое к инспекции
- [Климатический закон ОАЭ для групп в нескольких эмиратах: организации, объекты и компетентные органы](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/uae-climate-law-for-multi-emirate-groups-entities-facilities-and-compe/): Является ли отчитывающейся единицей юридическое лицо, филиал, объект, обозначенный Источник, группа или иной периметр, установленный компетентным органом.
- [Климатический закон ОАЭ и статья 6 Парижского соглашения: что нужно знать компаниям](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/uae-climate-law-and-paris-agreement-article-6-what-companies-need-to-k/): Климатический закон ОАЭ и статья 6 Парижского соглашения: что нужно знать компаниям
- [Климатический закон ОАЭ, ESRS, GRI и CDP: повторное использование данных без предположения об эквивалентности](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uae/uae-one-dataset-many-outputs/uae-climate-law-esrs-gri-and-cdp-reusing-data-without-assuming-equival/): Какие поля можно использовать повторно напрямую, какие требуют преобразования или агрегирования, а какие остаются пробелами, специфичными для конкретной системы.
- [Климатическое законодательство ОАЭ для банков и организаций, оказывающих профессиональные услуги: низкие прямые выбросы, высокие требования к отчетности](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uae/uae-sector-inventories/uae-climate-law-for-banks-and-professional-services-low-direct-emissio/): Что составляет минимальный юридически готовый инвентарь офиса и какие дополнительные модули данных обоснованы органом власти, системой, оценкой существенности или запрашивающей стороной.
- [Климатическое законодательство ОАЭ для недвижимости и гостиничного бизнеса: данные арендодателя и арендатора, охлаждение и энергия](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uae/uae-sector-inventories/uae-climate-law-for-real-estate-and-hospitality-landlord-tenant-data-c/): Какие виды деятельности в здании относятся к инвентаризации организации или объекта, какие требуют распределения и какие отражаются в отдельной записи арендатора, арендодателя или цепочки создания стоимости.
- [Климатическое законодательство ОАЭ для предприятий по добыче камня и производству строительных материалов: MRV, мобильные источники и сокращение выбросов](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uae/uae-sector-inventories/uae-climate-law-for-quarrying-and-construction-materials-mrv-mobile-so/): Какие источники, связанные с добычей, мобильным и стационарным оборудованием, подрядчиками, приобретённой энергией, утечками и технологическими процессами, входят в установленный периметр отчётности.
- [Климатическое законодательство ОАЭ для промышленных предприятий: технологические выбросы, разрешения и планы сокращения](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uae/uae-sector-inventories/uae-climate-law-for-industrial-companies-process-emissions-permits-and/): Какие физические источники, газы, методы и единицы объекта входят в инвентаризацию, определенную органом власти, и какие подтверждающие материалы обосновывают каждый результат.
- [Климатическое законодательство ОАЭ и IFRS S2: может ли одна система учёта ПГ и климатических рисков поддерживать оба режима?](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uae/uae-one-dataset-many-outputs/uae-climate-law-and-ifrs-s2-can-one-ghg-and-climate-risk-system-suppor/): Какие данные и средства контроля действительно можно использовать повторно, для каких границ требуется согласующее сопоставление и какие требования, зависящие от конкретного результата, требуют отдельных расчётов или описания.
- [Климатическое управление в ОАЭ: совет директоров, финансовый директор, HSE, юристы и вопрос о климатическом комитете](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/uae-climate-governance-board-cfo-hse-legal-and-the-question-of-a-clima/): Как распределить ответственность за климатическое законодательство и права на принятие решений и является ли специализированный корпоративный климатический комитет соразмерным.
- [Контрольный перечень соблюдения климатического законодательства ОАЭ и бесплатный шаблон готовности к MRV](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-law-compliance-checklist-and-free-mrv-readiness-template/): Контрольный перечень соблюдения климатического законодательства ОАЭ и бесплатный шаблон готовности к MRV
- [Коэффициенты выбросов для климатической отчётности ОАЭ: местные данные, IPCC, DEFRA и коэффициенты поставщиков](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/emission-factors-for-uae-climate-reporting-local-data-ipcc-defra-and-s/): Коэффициенты выбросов для климатической отчётности ОАЭ: местные данные, IPCC, DEFRA и коэффициенты поставщиков
- [Крайний срок по климатическому законодательству ОАЭ и текущий статус реализации: что изменилось после 30 мая 2026 года?](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/uae-climate-law-deadline-and-current-implementation-status-what-change/): Какая дата имеет юридическое значение: вступление в силу, корректировка статуса, отнесение к сфере действия, отчетный период или крайний срок подачи.
- [Минимальные требования к программному обеспечению для климатической отчетности ОАЭ для платформы MRV](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-reporting-software-minimum-requirements-for-an-mrv-platfor/): Минимальные требования к программному обеспечению для климатической отчетности ОАЭ для платформы MRV
- [На кого распространяется Закон ОАЭ о климате? Понимание «Источников» и применимости к организациям](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/who-is-covered-by-the-uae-climate-law-understanding-sources-and-corpor/): Какое юридическое лицо или операционная единица является «Источником», и является ли точкой представления отчетности организация, объект, оператор или иная единица, определенная органом власти.
- [Национальный реестр углеродных кредитов ОАЭ: кто обязан регистрироваться и какие сведения он фиксирует](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/uae-national-register-for-carbon-credits-who-must-register-and-what-it/): Отдельно устанавливаются вопросы о том, подпадает ли субъект под обязательную регистрацию, может ли он участвовать добровольно или действует как торговая платформа, а также какие записи и утверждения являются самостоятельными.
- [Оценка климатических рисков в ОАЭ: как связать физические риски с активами, цепочками поставок и финансами](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uae/uae-sector-inventories/uae-climate-risk-assessment-how-to-connect-physical-risk-to-assets-sup/): Оценка климатических рисков в ОАЭ: как связать физические риски с активами, цепочками поставок и финансами
- [Оценка пробелов в соблюдении Закона ОАЭ о климате: применимость, MRV, верификация и готовность к сокращению выбросов](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-law-gap-assessment-applicability-mrv-verification-and-redu/): Оценка пробелов в соблюдении Закона ОАЭ о климате: применимость, MRV, верификация и готовность к сокращению выбросов
- [Оценки и качество данных в соответствии с климатическим законодательством ОАЭ: что можно обосновать?](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/estimates-and-data-quality-under-the-uae-climate-law-what-is-defensibl/): Оценки и качество данных в соответствии с климатическим законодательством ОАЭ: что можно обосновать?
- [Пакет средств контроля и доказательств для MRV в соответствии с Законом ОАЭ о климате](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-law-mrv-control-and-evidence-pack/): Какие файлы пакета и связанные руководства входят в этот набор инструментов?
- [Первый цикл отчетности по МРВ в ОАЭ: правовой маршрут, границы, объекты, методы, контроль данных, пробные циклы, верификация, одобрение советом директоров и подача](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/first-uae-mrv-reporting-cycle-legal-route-boundaries-facilities-method/): Первый цикл отчетности по МРВ в ОАЭ: правовой маршрут, границы, объекты, методы, контроль данных, пробные циклы, верификация, одобрение советом директоров и подача
- [Периоды климатической отчётности, платформы и сроки подачи отчётности в ОАЭ: что подтвердить у органов власти](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-reporting-periods-platforms-and-filing-deadlines-what-to-c/): Периоды климатической отчётности, платформы и сроки подачи отчётности в ОАЭ: что подтвердить у органов власти
- [План ОАЭ по сокращению выбросов: меры, КПЭ, доказательства и надзор со стороны совета директоров](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/uae-emission-reduction-plan-actions-kpis-evidence-and-board-oversight/): План ОАЭ по сокращению выбросов: меры, КПЭ, доказательства и надзор со стороны совета директоров
- [Планы адаптации ОАЭ к изменению климата: жара, вода, наводнения, инфраструктура и непрерывность деятельности](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/uae-climate-adaptation-plans-heat-water-flooding-infrastructure-and-bu/): Планы адаптации ОАЭ к изменению климата: жара, вода, наводнения, инфраструктура и непрерывность деятельности
- [Порог 0.5 миллиона tCO2e в Реестре углеродных выбросов ОАЭ: организация, объект или группа?](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/uae-carbon-registry-0-5-million-tco2e-threshold-entity-facility-or-gro/): Какой периметр выбросов следует сопоставлять с порогом, какие альтернативные представления следует подготовить и какие вопросы требуют письменного подтверждения органа власти или юристов в ОАЭ.
- [Применяется ли Закон ОАЭ о климате в свободных зонах, DIFC и ADGM?](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/does-the-uae-climate-law-apply-in-free-zones-difc-and-adgm/): Объяснить прямое распространение на свободные зоны, не делая общего вывода о необходимости представления отчетности.
- [Проверка в соответствии с климатическим законодательством ОАЭ: охват, независимость и готовность к подтверждению](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-law-verification-scope-independence-and-assurance-readines/): Проверка в соответствии с климатическим законодательством ОАЭ: охват, независимость и готовность к подтверждению
- [Протокол GHG и ISO 14064 для соблюдения климатического законодательства ОАЭ](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/ghg-protocol-vs-iso-14064-for-uae-climate-law-compliance/): Какой метод будет структурировать предварительную инвентаризацию, какие элементы должны оставаться настраиваемыми и какие доказательства необходимы для проверки органом власти и верификатором.
- [Разъяснение климатического законодательства ОАЭ: Федеральный декрет-закон № 11 от 2024 года и что следует делать предприятиям](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/uae-climate-law-explained-federal-decree-law-no-11-of-2024-and-what-bu/): Является ли предприятие Источником, имеются ли доказательства определения статуса по статье 6 и какие инструкции компетентных органов применяются.
- [Разъяснение обозначения Article 6: когда обязанности MRV применяются к Источнику](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/article-6-designation-explained-when-uae-mrv-duties-attach-to-a-source/): Существует ли подтверждение обозначения, какую единицу оно охватывает и какие инструкции по отчётности из этого следуют.
- [Распространённые ошибки применения климатического законодательства ОАЭ: предположение об универсальной отчётности, смешение пороговых значений и слабый MRV](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/common-uae-climate-law-mistakes-assuming-universal-filing-mixing-thres/): Распространённые ошибки применения климатического законодательства ОАЭ: предположение об универсальной отчётности, смешение пороговых значений и слабый MRV
- [Реестр источников климатического законодательства ОАЭ: как отслеживать требования федерального уровня, эмиратов и свободных зон](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/uae-climate-law-source-register-how-to-track-federal-emirate-and-free/): Как создать единый контролируемый реестр, связывающий правовые источники с операционными требованиями, ответственными, крайними сроками, доказательствами и условиями для обновления.
- [Существует ли порог выбросов по климатическому законодательству ОАЭ? Статья 6 и реестровый критерий 0.5 миллиона tCO2e](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/is-there-a-uae-climate-law-emissions-threshold-article-6-vs-the-0-5-mi/): Существует ли порог выбросов по климатическому законодательству ОАЭ? Статья 6 и реестровый критерий 0.5 миллиона tCO2e
- [Траектория климатической нейтральности ОАЭ и корпоративные цели: как согласовать без необоснованных заявлений](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/uae-climate-neutrality-pathway-and-corporate-targets-how-to-align-with/): Траектория климатической нейтральности ОАЭ и корпоративные цели: как согласовать без необоснованных заявлений
- [Требования климатического законодательства ОАЭ к MRV: измерение, отчетность, верификация и хранение данных](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uae/uae-ghg-inventory/uae-climate-law-mrv-requirements-measurement-reporting-verification-an/): Как преобразовать юридическую обязанность и действующие указания органа власти в данные, расчеты, средства контроля, представление отчетности и хранение.
- [Требует ли климатический закон ОАЭ выбросов категории Scope 3?](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/does-the-uae-climate-law-require-scope-3-emissions/): Определите точный источник права или указание органа власти для любого требования в отношении Scope 3 и создайте контролируемую проверку готовности, не выдумывая обязательство.
- [Углеродные кредиты ОАЭ: регистрация проектов, базовые линии, дополнительность и верификация](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/uae-carbon-credits-project-registration-baselines-additionality-and-ve/): Как разграничить допустимость проекта, методологию, базовую линию, дополнительность, мониторинг, валидацию, верификацию, одобрение Реестра, передачу, погашение и заявления — и какие доказательства необходимы на каждом
- [Хранение данных в течение пяти лет согласно статье 6: какие записи должны хранить компании?](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uae/uae-governance-and-carbon-claims/five-year-data-retention-under-article-6-what-records-should-companies/): Хранение данных в течение пяти лет согласно статье 6: какие записи должны хранить компании?
- [Штрафы по климатическому законодательству ОАЭ: штрафы по статье 6, повторные нарушения и доказательства соблюдения](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uae/uae-reporting-perimeter/uae-climate-law-penalties-article-6-fines-repeat-violations-and-eviden/): Штрафы по климатическому законодательству ОАЭ: штрафы по статье 6, повторные нарушения и доказательства соблюдения
- [UK SRS S1 для корпоративных секретарей и юридических команд: управление, размещение отчёта и заявления](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-for-company-secretaries-and-legal-teams-governance-report-pl/): Где размещаются раскрытия, как подтверждаются управление и перекрёстные ссылки и что организация может публично заявлять о соблюдении требований, согласованности и подтверждении достоверности.
- [UK SRS S1 для финансовых директоров: увязка рисков устойчивого развития с бюджетами, финансами и годовым отчетом](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-metrics-and-financial-effects/uk-srs-s1-for-cfos-linking-sustainability-risks-to-budgets-finance-and/): Как преобразовать существенные вопросы устойчивого развития в финансовые подтверждения и раскрытия в годовом отчете, не создавая мнимой точности.
- [UK SRS S1 для частных и некотируемых компаний: почему добровольное применение всё ещё может иметь значение](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-voluntary-use-and-mandatory-route/uk-srs-s1-for-private-and-unlisted-companies-why-voluntary-use-may-sti/): окупает ли добровольное применение UK SRS S1 свои затраты для некотируемой компании и следует ли применять его полностью, частично или как контролируемое дополнение
- [UK SRS S1 и ESRS: существенность для инвесторов, двойная существенность и отчетность в Великобритании и ЕС](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-strategic-report-and-nfsis/uk-srs-s1-vs-esrs-investor-materiality-double-materiality-and-uk-eu-re/): Какие работы по отчетности можно объединить для UK SRS S1 и ESRS, а какие решения о существенности, раскрытии и подтверждении должны оставаться раздельными.
- [UK SRS S1 и GRI: сравнение отчетности, ориентированной на инвесторов, и отчетности о воздействиях](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-vs-gri-investor-focused-and-impact-reporting-compared/): Относится ли вопрос к инвесторской перспективе, перспективе воздействий или к обеим.
- [UK SRS S1 и IFRS S1: поправки Великобритании, меняющие порядок внедрения](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-strategic-report-and-nfsis/uk-srs-s1-vs-ifrs-s1-the-uk-amendments-that-change-implementation/): UK SRS S1 и IFRS S1: поправки Великобритании, меняющие порядок внедрения
- [UK SRS S1 и NFSIS: что можно объединить, а что остаётся отдельным](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-strategic-report-and-nfsis/uk-srs-s1-and-the-nfsis-what-can-be-combined-and-what-remains-separate/): какие материалы NFSIS и UK SRS могут использовать единую доказательную базу, а какие решения относительно сферы применения, существенности и публичных заявлений должны приниматься отдельно
- [UK SRS S1 и UK SRS S2: как взаимодействуют общие и климатические требования](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-vs-uk-srs-s2-how-general-and-climate-requirements-work-toget/): UK SRS S1 и UK SRS S2: как взаимодействуют общие и климатические требования
- [UK SRS S1 и возможность выбора SASB: что означает «может обратиться к и рассмотреть» на практике](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-metrics-and-financial-effects/uk-srs-s1-sasb-optionality-what-may-refer-to-and-consider-means-in-pra/): Обеспечивает ли SASB, другой признанный источник, практика сопоставимых организаций или разработанный организацией показатель релевантную и достоверно представляющую информацию для отраслей и существенных вопросов организации.
- [UK SRS S1 и Закон о компаниях: как могут сочетаться будущие требования](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-voluntary-use-and-mandatory-route/uk-srs-s1-and-the-companies-act-how-future-requirements-may-fit-togeth/): насколько уже сейчас развивать возможности применения UK SRS с учётом механизма в рамках Закона о компаниях, который ещё не стал законом, и какие пробелы в законодательстве отслеживать до принятия обязательств
- [UK SRS S1 и противодействие гринвошингу: как контролировать заявления об устойчивом развитии](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-claims-and-climate-only-relief/uk-srs-s1-and-anti-greenwashing-how-to-control-sustainability-claims/): Как обосновывать и согласовывать заявления по UK SRS S1 о результатах, прогрессе, целях, возможностях, устойчивости и финансовых эффектах.
- [UK SRS S1 и стратегический отчет: как интегрировать информацию об устойчивом развитии и финансовое повествование](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-strategic-report-and-nfsis/uk-srs-s1-and-the-strategic-report-how-to-integrate-sustainability-and/): какую информацию в соответствии с UK SRS может содержать стратегический отчет и где точная перекрестная ссылка безопаснее, чем повторное изложение одного и того же повествования в двух местах
- [UK SRS S1 Источники руководства: SASB, CDSB, GRI, ESRS, TNFD и отраслевая практика](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-strategic-report-and-nfsis/uk-srs-s1-sources-of-guidance-sasb-cdsb-gri-esrs-tnfd-and-industry-pra/): UK SRS S1 Источники руководства: SASB, CDSB, GRI, ESRS, TNFD и отраслевая практика
- [UK SRS S1 Основные пользователи и «перспективы»: какая информация полезна для принятия решений?](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-primary-users-and-prospects-what-information-is-decision-use/): Может ли информация повлиять на решения о предоставлении ресурсов вследствие разумного влияния на перспективы.
- [UK SRS S1 Практические шаблоны](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-practical-templates/): Какие файлы пакета и связанные руководства входят в этот набор инструментов?
- [UK SRS S1 Рабочий комплект для первого цикла](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-first-cycle-working-toolkit/): Какие файлы пакета и связанные руководства входят в этот комплект?
- [UK SRS S1 Раскрытие информации о корпоративном управлении: надзор совета директоров, роли руководства и доказательства](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-governance-disclosures-board-oversight-management-roles-and/): Объясняет ли отчет реальный механизм надзора и управления, а не просто называет комитет или политику.
- [UK SRS S1: отчитывающаяся организация и границы: финансовая отчетность, цепочка создания стоимости и изменения в группе](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-materiality-and-boundary/uk-srs-s1-reporting-entity-and-boundary-financial-statements-value-cha/): Какие юридические лица и отношения входят в отчитывающуюся организацию, какие находятся за пределами консолидации, но внутри оценки рисков и возможностей, и как объясняется и recon каждый периметр показателя
- [UK SRS S1: показатели и целевые ориентиры: отраслевая информация, специфические для организации KPI и прогресс](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-metrics-and-financial-effects/uk-srs-s1-metrics-and-targets-industry-information-entity-specific-kpi/): Какие показатели являются релевантными и существенными, как документировать меры, специфические для организации, и как отражать прогресс в достижении целевых ориентиров, не скрывая методы, оценки или пропущенные этапы.
- [UK SRS S1: разъяснение требований, пользователей и порядка начала применения](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-explained-what-it-requires-who-can-use-it-and-how-to-start/): UK SRS S1: разъяснение требований, пользователей и порядка начала применения
- [UK SRS S1: сравнительные данные, оценки и ошибки: руководство по отчетности в первый год](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-comparatives-estimates-and-errors-first-year-reporting-guide/): UK SRS S1: сравнительные данные, оценки и ошибки: руководство по отчетности в первый год
- [UK SRS S1: сроки публикации и место размещения отчёта: почему льгота IFRS по отложенной публикации была отменена](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-publication-timing-and-report-location-why-the-ifrs-delayed/): Где будет размещён полный комплект раскрытий, как он будет опубликован одновременно с финансовой отчётностью и соответствует ли любая перекрёстная ссылка или отдельный документ условиям UK SRS S1.
- [Бесплатный шаблон реестра существенности и рисков-возможностей UK SRS S1](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-materiality-and-boundary/free-uk-srs-s1-materiality-and-risk-opportunity-register-template/): Какие связанные с устойчивым развитием риски и возможности являются существенными и какую работу по раскрытию информации они инициируют?
- [Брифинг для совета директоров по UK SRS S1: десять вопросов, которые директорам следует задать до утверждения](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-board-briefing-ten-questions-directors-should-ask-before-app/): Достаточно ли у совета директоров доказательств для утверждения отчёта, его перекрёстных ссылок и публичного заявления.
- [Внутренний контроль раскрытий UK SRS S1: практическая концепция](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/internal-controls-over-uk-srs-s1-disclosures-a-practical-framework/): Как выстроить соразмерный внутренний контроль раскрытий по UK SRS S1, не создавая отдельную бюрократию устойчивого развития.
- [Готовность к подтверждению UK SRS S1: доказательства, средства контроля и формирующийся режим надзора в Великобритании](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-assurance-readiness-evidence-controls-and-the-emerging-uk-ov/): Какие доказательства, средства контроля и механизмы управления нужны, чтобы раскрытия UK SRS S1 были готовы к подтверждению или иной внешней проверке.
- [Заявление о соответствии UK SRS S1: точные решения, лежащие в основе явного и безоговорочного заявления](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-claims-and-climate-only-relief/uk-srs-s1-compliance-statement-exact-decisions-behind-an-explicit-and/): Может ли отчёт содержать явное и безоговорочное заявление о соответствии UK SRS S1?
- [Как выбирать отраслевые метрики в соответствии с UK SRS S1 без обязательного применения SASB](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-voluntary-use-and-mandatory-route/how-to-select-industry-based-metrics-under-uk-srs-s1-without-mandatory/): Как выбирать отраслевые метрики в соответствии с UK SRS S1 без обязательного применения SASB
- [Как выявлять связанные с устойчивым развитием риски и возможности в соответствии с UK SRS S1](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-materiality-and-boundary/how-to-identify-sustainability-related-risks-and-opportunities-under-u/): Как создать полный контролируемый реестр, связывающий вопросы устойчивого развития с перспективами организации.
- [Как подготовить отчёт UK SRS S1: полное пошаговое руководство](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/how-to-prepare-a-uk-srs-s1-report-complete-step-by-step-guide/): Как организовать первый цикл отчётности и сохранить достаточные доказательства для обоснования итогового отчёта и заявления о соответствии.
- [Контрольный список соответствия UK SRS S1 и бесплатная матрица раскрытия информации](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-compliance-checklist-and-free-disclosure-matrix/): Можно ли проследить каждое раскрытие до требования, источника доказательств, ответственного лица и этапа утверждения?
- [Может ли компания заявить о соответствии одновременно UK SRS S1 и IFRS S1?](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-strategic-report-and-nfsis/can-a-company-claim-both-uk-srs-s1-and-ifrs-s1-compliance/): Соответствует ли пакет отчётности каждому требованию обеих основ.
- [Может ли один набор данных поддерживать UK SRS S1, IFRS S1, ESRS и GRI?](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-strategic-report-and-nfsis/can-one-dataset-support-uk-srs-s1-ifrs-s1-esrs-and-gri/): Какая информация является общими исходными данными, а какой элемент относится к конкретному стандарту.
- [Можно ли заявлять о соответствии UK SRS S1 при использовании освобождения только для климатических вопросов?](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-claims-and-climate-only-relief/can-you-claim-uk-srs-s1-compliance-while-using-climate-only-relief/): Какое публичное заявление можно обосновать и как разграничить заявления в отношении UK SRS S1, UK SRS S2 и IFRS.
- [Освобождение UK SRS S1 только для климата: как оно работает и как долго его могут использовать добровольно отчитывающиеся организации](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-claims-and-climate-only-relief/uk-srs-s1-climate-only-relief-how-it-works-and-how-long-voluntary-repo/): Доступен ли пункт E3, что он изменяет, что необходимо раскрыть и как расширить отчетность за пределы климата.
- [Оценка пробелов по UK SRS S1: как проверить готовность к добровольной отчётности или отчётности для FCA](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-voluntary-use-and-mandatory-route/uk-srs-s1-gap-assessment-how-to-test-readiness-for-voluntary-or-fca-re/): Готова ли организация к подготовке отчётности, готова ли частично или всё ещё находится на этапе разработки в отношении UK SRS S1?
- [Оценка существенности по UK SRS S1: ориентированная на инвесторов отчетность для компаний Великобритании](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-materiality-and-boundary/uk-srs-s1-materiality-assessment-investor-focused-reporting-for-uk-com/): Как решить, какая информация об идентифицированном риске или возможности, связанных с устойчивым развитием, должна быть включена в отчет.
- [Первый цикл отчетности по UK SRS S1: основа отчетности, управление, существенность, отраслевые метрики, данные, финансовые эффекты, средства контроля, заверение и утверждение советом директоров](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-materiality-and-boundary/first-uk-srs-s1-reporting-cycle-reporting-basis-governance-materiality/): Как выстроить последовательность технической работы, работы с данными, финансовой, управленческой работы и подготовки публикации, чтобы итоговое заявление было обоснованным.
- [Предложения FCA UK SRS: что UK SRS S1 может означать для компаний, чьи акции допущены к листингу, с 2027 года](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-voluntary-use-and-mandatory-route/fca-uk-srs-proposals-what-uk-srs-s1-could-mean-for-listed-companies-fr/): будет ли ваша категория листинга охватываться предлагаемым FCA режимом UK SRS с 2027 года и что необходимо подготовить до публикации окончательного Заявления о политике
- [Пропорциональность в UK SRS S1: «Чрезмерные затраты или усилия» и соразмерные подходы](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-proportionality-undue-cost-or-effort-and-commensurate-approa/): Пропорциональность в UK SRS S1: «Чрезмерные затраты или усилия» и соразмерные подходы
- [Раскрытие информации о стратегии согласно UK SRS S1: бизнес-модель, цепочка создания стоимости, компромиссы и распределение ресурсов](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-strategy-disclosures-business-model-value-chain-trade-offs-a/): Как объяснить последствия для бизнес-модели и цепочки создания стоимости, сделанный выбор, ресурсы, финансовые последствия и устойчивость.
- [Раскрытие информации об управлении рисками согласно UK SRS S1: как интегрировать вопросы устойчивого развития в ERM](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-materiality-and-boundary/uk-srs-s1-risk-management-disclosures-how-to-integrate-sustainability/): Раскрывает ли информация исходные данные, оценивание, расстановку приоритетов, мониторинг, возможности, изменения и подлинную интеграцию в ERM.
- [Распространённые ошибки при применении UK SRS S1: копирование формулировок IFRS, неправильное использование послаблений и игнорирование законодательства Великобритании об отчётности](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-strategic-report-and-nfsis/common-uk-srs-s1-mistakes-copying-ifrs-wording-misusing-reliefs-and-ig/): Какая ошибка при внедрении может поставить под угрозу отчёт, заявление или утверждение годового отчёта?
- [Связанные с природой риски в рамках UK SRS S1: использование TNFD и формирующихся руководств ISSB](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-materiality-and-boundary/nature-related-risks-under-uk-srs-s1-using-tnfd-and-emerging-issb-guid/): Какая информация, связанная с природой, является существенной для основных пользователей, поскольку влияет на перспективы.
- [Специфические для организации раскрытия UK SRS S1: что делать при отсутствии отдельного стандарта](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-company-specific-disclosures-what-to-do-when-no-dedicated-st/): Специфические для организации раскрытия UK SRS S1: что делать при отсутствии отдельного стандарта
- [Текущие и ожидаемые финансовые эффекты в соответствии с UK SRS S1: руководство для финансовых команд](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-metrics-and-financial-effects/current-and-anticipated-financial-effects-under-uk-srs-s1-a-guide-for/): Какой финансовый эффект может быть обоснован, с каким уровнем количественной оценки, за какой временной горизонт и с какими допущениями, средствами контроля и взаимосвязанными раскрытиями.
- [Хронология UK SRS S1: публикация в 2026 году, предлагаемые правила 2027 года и что компаниям следует сделать уже сейчас](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-voluntary-use-and-mandatory-route/uk-srs-s1-timeline-2026-publication-proposed-2027-rules-and-what-compa/): Хронология UK SRS S1: публикация в 2026 году, предлагаемые правила 2027 года и что компаниям следует сделать уже сейчас
- [Цифровая отчётность по UK SRS S1: таксономия, тегирование и будущие требования к представлению](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-voluntary-use-and-mandatory-route/uk-srs-s1-digital-reporting-taxonomy-tagging-and-future-filing-require/): Цифровая отчётность по UK SRS S1: таксономия, тегирование и будущие требования к представлению
- [Человеческий капитал в рамках UK SRS S1: риски, навыки, безопасность и удержание персонала](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-materiality-and-boundary/human-capital-under-uk-srs-s1-workforce-risks-skills-safety-and-retent/): Какие риски и возможности, связанные с персоналом, а также какая подтверждающая информация являются существенными для основных пользователей.
- [Четыре опоры UK SRS S1: управление, стратегия, управление рисками, показатели и целевые значения](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-materiality-and-boundary/the-four-pillars-of-uk-srs-s1-governance-strategy-risk-management-metr/): Как отслеживать каждый существенный вопрос по четырём опорам и связывать его с финансовой отчётностью.
- [Шаблон отчёта UK SRS S1: структура, основа подготовки и подсказки по раскрытию](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-reporting-cycle-and-publication/uk-srs-s1-report-template-structure-basis-of-preparation-and-disclosur/): Как структурировать раскрытие, чтобы читатели понимали его основу, существенные выводы, финансовые связи и заявление.
- [Является ли UK SRS S1 обязательным? Добровольный стандарт и будущие британские варианты представления отчетности](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s1/uk-srs-s1-voluntary-use-and-mandatory-route/is-uk-srs-s1-mandatory-the-voluntary-standard-and-future-uk-reporting/): Является ли UK SRS S1 обязательным? Добровольный стандарт и будущие британские варианты представления отчетности
- [UK SRS S2 Анализ сценариев: соразмерный подход к климатической устойчивости](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/uk-srs-s2-scenario-analysis-a-proportionate-approach-to-climate-resili/): Какой метод анализа сценариев соразмерен подверженности и имеющемуся потенциалу и позволяет ли он получить достаточные доказательства для оценки устойчивости стратегии и бизнес-модели.
- [UK SRS S2 Выбросы по охватам 1, 2 и 3: полное руководство по измерению](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-scope-1-scope-2-and-scope-3-emissions-complete-measurement-g/): Как определить границу, измерить валовые выбросы и сохранить достаточные доказательства для каждого охвата.
- [UK SRS S2 для банков: финансируемые выбросы, кредитный риск и климатические показатели](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-financed-emissions/uk-srs-s2-for-banks-financed-emissions-credit-risk-and-climate-metrics/): Как преобразовать контролируемую совокупность валовой экспозиции в связанные между собой и пригодные для проверки раскрытия информации о выбросах, рисках, сценариях и целевых показателях.
- [UK SRS S2 для страховщиков: андеррайтинг, инвестиции и климатическая устойчивость](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-financed-emissions/uk-srs-s2-for-insurers-underwriting-investments-and-climate-resilience/): Как связать два портфеля в оценке устойчивости, сохраняя различие между финансируемыми выбросами, выбросами, связанными со страхованием, и другими показателями.
- [UK SRS S2 для управляющих активами: границы портфеля, финансируемые выбросы и данные клиентов](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-financed-emissions/uk-srs-s2-for-asset-managers-portfolio-boundaries-financed-emissions-a/): Как определить общий AUM и охват финансируемых выбросов, одновременно контролируя продукты, мандаты, периоды данных, оценки и заявления для клиентов.
- [UK SRS S2 для финансовых директоров: связь климатических рисков, GHG и годового отчёта](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-cycle-controls-and-assurance/uk-srs-s2-for-cfos-connecting-climate-risk-ghg-and-the-annual-report/): Какая климатическая информация должна поступать в финансовые системы, какие специализированные владельцы данных сохраняют ответственность и какие согласования и утверждения требуются до выпуска годового отчёта.
- [UK SRS S2 и IFRS S2: сравнение поправок, послаблений и финансируемых выбросов в Великобритании](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/uk-srs-s2-vs-ifrs-s2-uk-amendments-reliefs-and-financed-emissions-comp/): UK SRS S2 и IFRS S2: сравнение поправок, послаблений и финансируемых выбросов в Великобритании
- [UK SRS S2 и SECR: почему отчетность о выбросах все еще может дублироваться](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-and-secr-why-emissions-reporting-may-still-be-duplicated/): UK SRS S2 и SECR: почему отчетность о выбросах все еще может дублироваться
- [UK SRS S2 и Закон о компаниях: будущая отчетность для экономически значимых компаний](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/uk-srs-s2-and-the-companies-act-future-reporting-for-economically-sign/): Что следует сформировать уже сейчас и какие вопросы должны оставаться открытыми правовыми или политическими допущениями.
- [UK SRS S2 и поправки к IFRS S2 от декабря 2025 года: что уже включено?](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/uk-srs-s2-and-the-december-2025-ifrs-s2-amendments-what-is-already-inc/): Какие изменения декабря 2025 года уже являются частью UK SRS S2 и какие записи по внедрению необходимо изменить.
- [UK SRS S2 и раскрытие информации о климате в NFSIS: когда можно избежать дублирования](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/uk-srs-s2-and-nfsis-climate-disclosures-when-duplication-can-be-avoide/): UK SRS S2 и раскрытие информации о климате в NFSIS: когда можно избежать дублирования
- [UK SRS S2 и стандартные раскрытия информации о политике переходного плана по сравнению с обязательным требованием наличия плана](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-targets-transition-plans-and-credits/uk-srs-s2-and-transition-plan-policy-standard-disclosures-vs-a-mandato/): Какие положения являются требованиями UK SRS S2, какие — руководством, а какие зависят от будущей политики.
- [UK SRS S2 Углеродные кредиты: планируемое использование, атрибуты качества и меры контроля гринвошинга](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-targets-transition-plans-and-credits/uk-srs-s2-carbon-credits-planned-use-quality-attributes-and-greenwashi/): Показывает ли целевой показатель нетто-выбросов прозрачно валовые сокращения, остаточные выбросы, планируемую зависимость от кредитов и доказательства, подтверждающие качество кредитов и заявлений.
- [UK SRS S2 Управление климатическими рисками: выявление, приоритизация и интеграция с ERM](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/uk-srs-s2-climate-risk-management-identification-prioritisation-and-er/): Достаточно ли конкретен, воспроизводим и интегрирован процесс работы с климатическими рисками, чтобы поддерживать раскрытие информации по пункту 25 и связанную с ним информацию о стратегии, показателях и финансовых последствиях.
- [UK SRS S2 Устойчивость к изменению климата: как оценивать и раскрывать способность адаптироваться](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/uk-srs-s2-climate-resilience-how-to-assess-and-disclose-capacity-to-ad/): Имеет ли организация обоснованную и сбалансированную оценку способности адаптироваться в различных временных горизонтах и точно ли раскрытие отражает ограничения и неопределённость.
- [UK SRS S2 Цифровая таксономия отчетности, климатические теги и будущая подача документов в FCA](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/uk-srs-s2-digital-reporting-taxonomy-climate-tags-and-future-fca-filin/): Что можно подготовить уже сейчас, что требует решения о расширении или версии и что остается зависимым от будущих правил.
- [UK SRS S2, область применения 2: выбросы на основе местоположения, договоры и заявления о возобновляемой электроэнергии](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-scope-2-location-based-emissions-contracts-and-renewable-ele/): Как отразить обязательный показатель на основе местоположения и добавить достоверную договорную информацию или информацию на основе рынка.
- [UK SRS S2, область применения 3, категория 15: инвестиции, исключения и поправки 2025 года](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-financed-emissions/uk-srs-s2-scope-3-category-15-investments-exclusions-and-the-2025-amen/): Измерять ли более широкую совокупность категории 15 или применить разрешённое ограничение до финансируемых выбросов и как объяснить эту границу.
- [UK SRS S2: готовность к подтверждению, сценарии ПГ, финансовые эффекты и средства контроля](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-cycle-controls-and-assurance/uk-srs-s2-assurance-readiness-ghg-scenarios-financial-effects-and-cont/): Что подтверждается, на соответствие каким критериям, в каких границах и на каком уровне.
- [UK SRS S2: измерение ПГ, послабления и реестры Scope 2](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-ghg-measurement-relief-and-scope-2-registers/): Какие файлы пакета и связанные руководства входят в этот набор инструментов?
- [UK SRS S2: освобождение от альтернативного измерения ПГ: разъяснение правила первого года](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-alternative-ghg-measurement-relief-the-first-year-rule-expla/): Доступность C3 и способы перехода между методами без утраты прослеживаемости или сопоставимости.
- [UK SRS S2: отчётная организация и границы выбросов ПГ: группы, совместные предприятия, аренда и цепочки создания стоимости](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-reporting-entity-and-ghg-boundary-groups-jvs-leases-and-valu/): Порядок учета каждого юридического лица, объекта, объекта инвестирования, договора аренды и категории цепочки создания стоимости в отчётной организации и в Scope 1, Scope 2 или Scope 3.
- [UK SRS S2: политика, подтверждение достоверности, средства контроля и цифровые реестры](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-cycle-controls-and-assurance/uk-srs-s2-policy-assurance-controls-and-digital-registers/): Какие файлы пакета и связанные руководства входят в этот набор инструментов?
- [UK SRS S2: разъяснение требований к раскрытию климатической информации и с чего начать](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/uk-srs-s2-explained-climate-disclosure-requirements-and-how-to-start/): UK SRS S2: разъяснение требований к раскрытию климатической информации и с чего начать
- [UK SRS S2: реестры климатических рисков, существенности, управления и стратегии](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/uk-srs-s2-climate-risk-materiality-governance-and-strategy-registers/): Какие файлы пакета и связанные руководства входят в этот набор инструментов?
- [UK SRS S2: физические риски, переходные риски и климатические возможности: разъяснение](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/uk-srs-s2-physical-risks-transition-risks-and-climate-opportunities-ex/): Как классифицировать климатический вопрос и связать его с обусловленными особенностями организации подверженностью, уязвимостью, ответными мерами и перспективами.
- [UKSRS S2 Климатические показатели и цели: межотраслевые показатели, ПГ, подверженность рискам, возможности, распределение капитала, цены на углерод, вознаграждение, отраслевые показатели и цели.](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-climate-metrics-and-targets-cross-industry-industry-based-an/): Какие климатические показатели должны раскрываться, как они измеряются и контролируются и как обеспечить прозрачность целей и сравнительных данных при изменении методов, границ или качества данных.
- [UKSRS S2: климатические цели: охват, базовый период, этапные цели, валовые/чистые цели по ПГ, валидация, пересмотры, невыполненные цели и углеродные кредиты.](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-targets-transition-plans-and-credits/uk-srs-s2-climate-targets-base-years-boundaries-milestones-and-perform/): Имеет ли каждая существенная цель полное контролируемое определение и могут ли результаты измеряться последовательно и объясняться справедливо.
- [Внутренние средства контроля в отношении моделей данных и утверждения раскрытий о климате согласно UK SRS S2](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-cycle-controls-and-assurance/internal-controls-over-uk-srs-s2-climate-disclosures-data-models-and-s/): Какое средство контроля предотвращает конкретный сбой в раскрытии или выявляет его, кто его выполняет и какие доказательства сохраняются.
- [Как подготовить климатический отчёт по UK SRS S2: полное пошаговое руководство](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-cycle-controls-and-assurance/how-to-prepare-a-uk-srs-s2-climate-report-complete-step-by-step-guide/): Как подготовить климатический отчёт по UK SRS S2: полное пошаговое руководство
- [Климатические правила FCA UK SRS: предлагаемый охват, послабления и отчётность с 2027 года](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/fca-uk-srs-climate-rules-proposed-scope-reliefs-and-reporting-from-202/): Климатические правила FCA UK SRS: предлагаемый охват, послабления и отчётность с 2027 года
- [Контрольный список соответствия UK SRS S2 и бесплатная матрица климатических раскрытий](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-cycle-controls-and-assurance/uk-srs-s2-compliance-checklist-and-free-climate-disclosure-matrix/): Какие строки завершены, какие содержат пробелы или положения, какие доказательства и корректирующие меры требуются и может ли быть утверждено предполагаемое заявление о соответствии.
- [Освобождение по Scope 3 в UK SRS S2: как работает бессрочное добровольное применение и что необходимо раскрывать](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-scope-3-relief-how-indefinite-voluntary-use-works-and-what-m/): Решение о применении C4, о том, что раскрывать, какую информацию продолжать разрабатывать и как готовиться к будущим обязательным правилам.
- [От отчётности по TCFD в Великобритании к UK SRS S2: что необходимо добавить листинговым компаниям](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/from-uk-tcfd-reporting-to-uk-srs-s2-what-listed-companies-need-to-add/): От отчётности по TCFD в Великобритании к UK SRS S2: что необходимо добавить листинговым компаниям
- [Отраслевые показатели UK SRS S2: необязательное руководство SASB, но обязательное отраслевое суждение](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-industry-based-metrics-optional-sasb-guidance-but-mandatory/): Какие отраслевые показатели релевантны существенным климатическим вопросам организации и какой источник или показатель, разработанный самой организацией, наилучшим образом отвечает информационной потребности.
- [Оценка существенности климата по UK SRS S2: какая информация может повлиять на перспективы?](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/uk-srs-s2-climate-materiality-assessment-what-information-could-affect/): Какие климатические вопросы имеют значение и какая информация о них может повлиять на решения основных пользователей о распределении ресурсов.
- [Первый цикл подготовки отчетности по UK SRS S2: план внедрения на 12 месяцев](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-cycle-controls-and-assurance/first-uk-srs-s2-reporting-cycle-a-12-month-implementation-plan/): Что должно произойти в каждом месяце, какие рабочие потоки зависят друг от друга и какие доказательства и контрольный этап одобрения свидетельствуют о фактическом завершении.
- [Почему UK SRS S2 должен применяться вместе с UK SRS S1](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/why-uk-srs-s2-must-be-applied-with-uk-srs-s1/): Почему UK SRS S2 должен применяться вместе с UK SRS S1
- [Разъяснение места размещения, сроков публикации и заявления о соответствии для UK SRS S2](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-cycle-controls-and-assurance/uk-srs-s2-report-location-timing-and-compliance-statement-explained/): Разъяснение места размещения, сроков публикации и заявления о соответствии для UK SRS S2
- [Раскрытие информации о плане перехода согласно UK SRS S2: что требуется при наличии плана?](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-targets-transition-plans-and-credits/uk-srs-s2-transition-plan-disclosures-what-is-required-when-a-plan-exi/): Имеет ли организация план, соответствующий концепции UK SRS S2, и объясняют ли её раскрытия достоверно план, основу его реализации и достигнутый прогресс.
- [Раскрытие информации о стратегии согласно UK SRS S2: бизнес-модель, цепочка создания стоимости, распределение капитала и компромиссы](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/uk-srs-s2-strategy-disclosures-business-model-value-chain-capital-depl/): Разъясняет ли раскрытие информации о климатической стратегии ориентированное на конкретную организацию, финансируемое и контролируемое реагирование на существенные риски и возможности.
- [Раскрытие информации об управлении климатом по UK SRS S2: надзор совета директоров, навыки и средства контроля](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/uk-srs-s2-climate-governance-disclosures-board-oversight-skills-and-co/): Подкреплен ли рассказ об управлении климатом ясным распределением ответственности, компетентным надзором, доказательствами принятия решений и действующими средствами контроля.
- [Распространённые ошибки при применении UK SRS S2: копирование льгот IFRS, неправильное отражение Scope 3 и игнорирование пересечений в Великобритании](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/common-uk-srs-s2-mistakes-copying-ifrs-reliefs-misstating-scope-3-and/): Связана ли проблема с неправильным источником, ошибочным выводом о применимости, отсутствующими доказательствами, неполным раскрытием положения или неподтверждённым публичным заявлением?
- [Текущие и ожидаемые финансовые эффекты согласно UK SRS S2: руководство для финансовых подразделений](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/current-and-anticipated-financial-effects-under-uk-srs-s2-a-guide-for/): Какие текущие и ожидаемые эффекты могут быть обоснованно подтверждены, на каком уровне количественной оценки, в каких временных горизонтах и с какими допущениями, диапазонами, средствами контроля и связями с финансовой отчетностью.
- [Финансируемые выбросы и пункт B59A UK SRS S2: что должны разъяснить финансовые учреждения](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-financed-emissions/uk-srs-s2-financed-emissions-and-paragraph-b59a-what-financial-institu/): Является ли рассматриваемая проблема обычным временным лагом в данных, требующим оценки, случаем невозможности подготовки данных за тот же период по B59A или применением отдельного положения C4 о Scope 3.
- [Четыре опоры UK SRS S2: управление, стратегия, управление рисками, показатели и целевые показатели](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-risk-resilience-and-financial-effects/the-four-pillars-of-uk-srs-s2-governance-strategy-risk-management-metr/): Как распределить ответственность и сделать раскрытия взаимосвязанными, последовательными и основанными на доказательствах по всем четырем опорам.
- [Шаблон отчёта UK SRS S2: четыре основополагающих элемента, выбросы ПГ, финансовые последствия и послабления](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/uk-srs-s2-report-template-four-pillars-ghg-financial-effects-and-relie/): Какие разделы и таблицы нужны в отчёте, как их связать и как использовать перекрёстные ссылки, не затрудняя доступ к информации и не теряя контроль.
- [Является ли UK SRS S2 обязательным? Добровольное применение, предложения FCA и временная шкала на 2027 год](https://reporting.academy/ru/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-required-optional-and-proposed/is-uk-srs-s2-mandatory-voluntary-use-fca-proposals-and-the-2027-timeli/): Является ли UK SRS S2 обязательным? Добровольное применение, предложения FCA и временная шкала на 2027 год
- [UAE Federal Decree-Law 11/2024 — Regular GHG emissions measurement and disclosure](https://reporting.academy/en/knowledge-hub/disclosure-cards/uae-art-6-1-a-1/): UAE Federal Decree-Law 11/2024 — Regular GHG emissions measurement and disclosure: practical LRA guidance on preparation fields, evidence and assurance…
- [GRI 2-6 — عادية GHG قياس الانبعاثات والإفصاح عنها (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/uae-art-6-1-a-1/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Regelmäßig GHG Emissionsmessung und Offenlegung (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/uae-art-6-1-a-1/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Recursos ordinarios GHG medición y divulgación de las emisiones (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/uae-art-6-1-a-1/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Régulière GHG ▁Mesure et▁divulgation des▁émissions (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/uae-art-6-1-a-1/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Regolare GHG misurazione e divulgazione delle emissioni (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/uae-art-6-1-a-1/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Regelmatig GHG ▁meting en▁openbaarmaking van▁emissies (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/uae-art-6-1-a-1/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Регулярное измерение и раскрытие информации о выбросах ПГ (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/uae-art-6-1-a-1/): GRI 2 disclosure card; locale `ru`.
- [UAE Federal Decree-Law 11/2024 — Comprehensive emissions inventory](https://reporting.academy/en/knowledge-hub/disclosure-cards/uae-art-6-1-a-2/): UAE Federal Decree-Law 11/2024 — Comprehensive emissions inventory: practical LRA guidance on preparation fields, evidence and assurance checks. Refer to…
- [GRI 2-6 — قائمة جرد الانبعاثات الشاملة (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/uae-art-6-1-a-2/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Umfassendes Emissionsinventar (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/uae-art-6-1-a-2/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Inventario amplio de emisiones (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/uae-art-6-1-a-2/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Inventaire global des▁émissions (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/uae-art-6-1-a-2/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Inventario completo delle emissioni (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/uae-art-6-1-a-2/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Uitgebreide▁emissie-inventaris (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/uae-art-6-1-a-2/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Комплексная инвентаризация выбросов (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/uae-art-6-1-a-2/): GRI 2 disclosure card; locale `ru`.
- [UAE Federal Decree-Law 11/2024 — Emission reduction measures](https://reporting.academy/en/knowledge-hub/disclosure-cards/uae-art-6-1-a-3/): UAE Federal Decree-Law 11/2024 — Emission reduction measures: practical LRA guidance on preparation fields, evidence and assurance checks. Refer to the…
- [GRI 2-6 — تدابير خفض الانبعاثات (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/uae-art-6-1-a-3/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Emissionsminderungsmaßnahmen (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/uae-art-6-1-a-3/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Medidas de reducción de las emisiones (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/uae-art-6-1-a-3/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Mesures de▁réduction des▁émissions (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/uae-art-6-1-a-3/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Misure di riduzione delle emissioni (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/uae-art-6-1-a-3/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Emissiereductiemaatregelen (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/uae-art-6-1-a-3/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Меры по сокращению выбросов (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/uae-art-6-1-a-3/): GRI 2 disclosure card; locale `ru`.
- [UAE Federal Decree-Law 11/2024 — Disclosure of activity and reduction data](https://reporting.academy/en/knowledge-hub/disclosure-cards/uae-art-6-1-b-1/): UAE Federal Decree-Law 11/2024 — Disclosure of activity and reduction data: practical LRA guidance on preparation fields, evidence and assurance checks…
- [GRI 2-6 — الكشف عن بيانات الأنشطة والتخفيض (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/uae-art-6-1-b-1/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Offenlegung von Tätigkeits- und Reduktionsdaten (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/uae-art-6-1-b-1/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Divulgación de datos de actividad y reducción (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/uae-art-6-1-b-1/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Communication des▁données sur les▁activités et la▁réduction (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/uae-art-6-1-b-1/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Divulgazione dei dati di attività e riduzione (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/uae-art-6-1-b-1/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Openbaarmaking van▁activiteits- en▁reductiegegevens (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/uae-art-6-1-b-1/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Раскрытие данных о деятельности и сокращении выбросов (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/uae-art-6-1-b-1/): GRI 2 disclosure card; locale `ru`.
- [UAE Federal Decree-Law 11/2024 — Expected outcomes of emission reduction initiatives](https://reporting.academy/en/knowledge-hub/disclosure-cards/uae-art-6-1-b-2/): UAE Federal Decree-Law 11/2024 — Expected outcomes of emission reduction initiatives: practical LRA guidance on preparation fields, evidence and assurance…
- [GRI 2-6 — النتائج المتوقعة لمبادرات خفض الانبعاثات (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/uae-art-6-1-b-2/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Erwartete Ergebnisse von Emissionsreduktionsinitiativen (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/uae-art-6-1-b-2/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Resultados previstos de las iniciativas de reducción de las emisiones (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/uae-art-6-1-b-2/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Résultats▁escomptés des initiatives de▁réduction des▁émissions (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/uae-art-6-1-b-2/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Risultati previsti delle iniziative di riduzione delle emissioni (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/uae-art-6-1-b-2/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Verwachte▁resultaten van emissiereductie-initiatieven (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/uae-art-6-1-b-2/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Ожидаемые результаты инициатив по сокращению выбросов (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/uae-art-6-1-b-2/): GRI 2 disclosure card; locale `ru`.
- [UAE Federal Decree-Law 11/2024 — Accuracy and verifiability of emissions data](https://reporting.academy/en/knowledge-hub/disclosure-cards/uae-art-6-3/): UAE Federal Decree-Law 11/2024 — Accuracy and verifiability of emissions data: practical LRA guidance on preparation fields, evidence and assurance checks…
- [GRI 2-6 — مدى دقة بيانات الانبعاثات والتحقق من صحتها (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/uae-art-6-3/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Genauigkeit und Überprüfbarkeit der Emissionsdaten (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/uae-art-6-3/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Precisión y verificabilidad de los datos sobre emisiones (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/uae-art-6-3/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Précision et▁vérifiabilité des▁données d '▁émission (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/uae-art-6-3/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Accuratezza e verificabilità dei dati sulle emissioni (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/uae-art-6-3/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Nauwkeurigheid en verifieerbaarheid van▁emissiegegevens (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/uae-art-6-3/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Точность и проверяемость данных о выбросах (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/uae-art-6-3/): GRI 2 disclosure card; locale `ru`.
- [UAE Federal Decree-Law 11/2024 — Data for international climate reporting](https://reporting.academy/en/knowledge-hub/disclosure-cards/uae-art-7-3-b-3/): UAE Federal Decree-Law 11/2024 — Data for international climate reporting: practical LRA guidance on preparation fields, evidence and assurance checks…
- [GRI 2-6 — بيانات الإبلاغ الدولي عن المناخ (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/uae-art-7-3-b-3/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Daten für die internationale Klimaberichterstattung (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/uae-art-7-3-b-3/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Datos para la presentación de informes sobre el clima internacional (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/uae-art-7-3-b-3/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Données pour l '▁établissement de▁rapports▁internationaux sur le▁climat (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/uae-art-7-3-b-3/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Dati per la segnalazione climatica internazionale (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/uae-art-7-3-b-3/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Gegevens voor▁internationale▁klimaatrapportage (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/uae-art-7-3-b-3/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Данные для международной климатической отчётности (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/uae-art-7-3-b-3/): GRI 2 disclosure card; locale `ru`.
- [ESRS 2 — Basis for preparation of the sustainability statement](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-bp-1/): ESRS 2 — Basis for preparation of the sustainability statement: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to…
- [GRI 2-6 — أساس إعداد بيان الاستدامة (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-bp-1/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Grundlage für die Erstellung der Nachhaltigkeitserklärung (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-bp-1/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Base de preparación de la declaración de sostenibilidad (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-bp-1/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Base de préparation de l’état de durabilité (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-bp-1/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Base per la preparazione della dichiarazione sulla sostenibilità (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-bp-1/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Basis voor het opstellen van de duurzaamheidsverklaring (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-bp-1/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Основа подготовки отчета об устойчивом развитии (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-bp-1/): GRI 2 disclosure card; locale `ru`.
- [ESRS 2 — Specific information if the undertaking uses phasing-in options](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-bp-2/): ESRS 2 — Specific information if the undertaking uses phasing-in options: human-reviewed LRA guidance with preparation fields, evidence and assurance…
- [GRI 2-6 — معلومات محددة إذا كانت المنشأة تستخدم خيارات التطبيق التدريجي (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-bp-2/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Spezifische Informationen, wenn das Unternehmen Optionen zur schrittweisen Einführung nutzt (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-bp-2/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Información específica si la entidad informante utiliza opciones de aplicación gradual (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-bp-2/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Informations spécifiques si l'entreprise utilise des options d'introduction progressive (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-bp-2/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Informazioni specifiche se l’impresa si avvale di opzioni di introduzione graduale (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-bp-2/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Specifieke informatie indien de onderneming opties voor gefaseerde invoering gebruikt (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-bp-2/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Специальная информация, если предприятие использует варианты поэтапного введения (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-bp-2/): GRI 2 disclosure card; locale `ru`.
- [ESRS E1 — Transition plan for climate change mitigation](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-e1-1/): ESRS E1 — Transition plan for climate change mitigation: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the…
- [GRI 2-6 — خطة الانتقال للتخفيف من تغير المناخ (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-e1-1/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Übergangsplan für die Eindämmung des Klimawandels (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-e1-1/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Plan de transición para la mitigación del cambio climático (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-e1-1/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Plan de transition pour l’atténuation du changement climatique (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-e1-1/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Piano di transizione per la mitigazione dei cambiamenti climatici (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-e1-1/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Transitieplan voor klimaatmitigatie (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-e1-1/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — План перехода для смягчения последствий изменения климата (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-e1-1/): GRI 2 disclosure card; locale `ru`.
- [ESRS E1 — Identification of climate-related risks and scenario analysis](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-e1-2/): ESRS E1 — Identification of climate-related risks and scenario analysis: human-reviewed LRA guidance with preparation fields, evidence and assurance checks…
- [GRI 2-6 — تحديد المخاطر المرتبطة بالمناخ وتحليل السيناريوهات (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-e1-2/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Identifizierung klimabezogener Risiken und Szenarioanalyse (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-e1-2/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Identificación de los riesgos relacionados con el clima y análisis de escenarios (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-e1-2/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Identification des risques liés au climat et analyse de scénarios (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-e1-2/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Identificazione dei rischi legati al clima e analisi degli scenari (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-e1-2/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Identificatie van klimaatgerelateerde risico’s en scenarioanalyse (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-e1-2/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Выявление климатических рисков и сценарный анализ (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-e1-2/): GRI 2 disclosure card; locale `ru`.
- [ESRS E1 — Resilience in relation to climate change](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-e1-3/): ESRS E1 — Resilience in relation to climate change: This disclosure asks an organisation to explain how resilient its business model and strategy are - LRA…
- [GRI 2-6 — المرونة فيما يتعلق بتغير المناخ (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-e1-3/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Resilienz im Zusammenhang mit dem Klimawandel (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-e1-3/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Resiliencia en relación con el cambio climático (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-e1-3/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Résilience en relation avec le changement climatique (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-e1-3/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Resilienza in relazione ai cambiamenti climatici (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-e1-3/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Veerkracht in relatie tot klimaatverandering (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-e1-3/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Устойчивость в связи с изменением климата (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-e1-3/): GRI 2 disclosure card; locale `ru`.
- [ESRS E1 — Policies related to climate change mitigation and adaptation](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-e1-4/): ESRS E1 — Policies related to climate change mitigation and adaptation: This disclosure asks an organisation to explain the climate-related policies it has…
- [GRI 2-6 — السياسات المتعلقة بالتخفيف من تغير المناخ والتكيف معه (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-e1-4/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Strategien im Zusammenhang mit der Eindämmung des Klimawandels und der Anpassung an den Klimawandel (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-e1-4/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Políticas relacionadas con la mitigación y adaptación al cambio climático (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-e1-4/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Politiques relatives à l’atténuation et à l’adaptation au changement climatique (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-e1-4/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Politiche relative alla mitigazione e all’adattamento ai cambiamenti climatici (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-e1-4/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Beleidsmaatregelen met betrekking tot mitigatie en adaptatie van klimaatverandering (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-e1-4/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Политики, связанные со смягчением последствий изменения климата и адаптацией к нему (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-e1-4/): GRI 2 disclosure card; locale `ru`.
- [ESRS E1 — Actions and resources in relation to climate change mitigation and adaptation](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-e1-5/): ESRS E1 — Actions and resources in relation to climate change mitigation and adaptation: This disclosure asks an organisation to explain what it is actually…
- [GRI 2-6 — الإجراءات والموارد المتعلقة بالتخفيف من تغير المناخ والتكيف معه (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-e1-5/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Maßnahmen und Ressourcen im Zusammenhang mit der Eindämmung des Klimawandels und der Anpassung an den Klimawandel (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-e1-5/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Acciones y recursos en relación con la mitigación y adaptación al cambio climático (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-e1-5/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Actions et ressources relatives à l’atténuation du changement climatique et à l’adaptation à celui-ci (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-e1-5/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Azioni e risorse in relazione alla mitigazione e all’adattamento ai cambiamenti climatici (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-e1-5/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Acties en middelen met betrekking tot klimaatmitigatie en -adaptatie (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-e1-5/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Действия и ресурсы в связи со смягчением последствий изменения климата и адаптацией к нему (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-e1-5/): GRI 2 disclosure card; locale `ru`.
- [ESRS E1 — Targets related to climate change](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-e1-6/): ESRS E1 — Targets related to climate change: This disclosure asks an organisation to explain the climate-related targets it has set, what those - LRA…
- [GRI 2-6 — الأهداف المتعلقة بتغير المناخ (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-e1-6/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Ziele im Zusammenhang mit dem Klimawandel (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-e1-6/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Objetivos relacionados con el cambio climático (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-e1-6/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Objectifs liés au changement climatique (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-e1-6/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Obiettivi relativi ai cambiamenti climatici (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-e1-6/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Doelstellingen met betrekking tot klimaatverandering (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-e1-6/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Цели, связанные с изменением климата (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-e1-6/): GRI 2 disclosure card; locale `ru`.
- [ESRS E1 — Energy consumption and mix](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-e1-7/): ESRS E1 — Energy consumption and mix: This disclosure asks an organisation to explain how much energy it uses and what that energy is made - LRA educational…
- [GRI 2-6 — استهلاك الطاقة ومزيجها (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-e1-7/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Energieverbrauch und Energiemix (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-e1-7/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Consumo y combinación de energía (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-e1-7/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Consommation et bouquet énergétiques (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-e1-7/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Consumo energetico e mix (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-e1-7/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Energieverbruik en energiemix (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-e1-7/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Потребление и структура энергии (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-e1-7/): GRI 2 disclosure card; locale `ru`.
- [ESRS E1 — Gross scope 1, 2, 3 GHG emissions](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-e1-8/): ESRS E1 — Gross scope 1, 2, 3 GHG emissions: This disclosure asks an organisation to report its gross greenhouse gas emissions across the full - LRA…
- [GRI 2-6 — إجمالي انبعاثات غازات الدفيئة للنطاق 1 و2 و3 (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-e1-8/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Brutto-Treibhausgasemissionen der Scopes 1, 2 und 3 (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-e1-8/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Emisiones brutas de GEI de los alcances 1, 2 y 3 (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-e1-8/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Émissions brutes de GES de scope 1, 2 et 3 (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-e1-8/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Emissioni lorde di GHG degli ambiti 1, 2, 3 (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-e1-8/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Bruto BKG-emissies van scope 1, 2, 3 (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-e1-8/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Валовые выбросы ПГ в областях охвата 1, 2 и 3 (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-e1-8/): GRI 2 disclosure card; locale `ru`.
- [ESRS E1 — GHG removals and GHG mitigation projects financed through carbon credits](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-e1-9/): ESRS E1 — GHG removals and GHG mitigation projects financed through carbon credits: This disclosure asks an organisation to explain any greenhouse gas…
- [GRI 2-6 — إزالات غازات الدفيئة ومشاريع التخفيف من غازات الدفيئة المموَّلة من خلال أرصدة الكربون (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-e1-9/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — THG-Entnahmen und durch CO2-Gutschriften finanzierte THG-Minderungsprojekte (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-e1-9/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Eliminación de GEI y proyectos de mitigación de GEI financiados mediante créditos de carbono (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-e1-9/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Éliminations de GES et projets d’atténuation des GES financés au moyen de crédits carbone (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-e1-9/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Rimozioni di GHG e progetti di mitigazione dei GHG finanziati tramite crediti di carbonio (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-e1-9/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — GHG-verwijderingen en GHG-mitigatieprojecten die via koolstofkredieten zijn gefinancierd (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-e1-9/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Удаление парниковых газов и проекты по сокращению выбросов парниковых газов, финансируемые посредством углеродных кредитов (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-e1-9/): GRI 2 disclosure card; locale `ru`.
- [ESRS E1 — Internal carbon pricing](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-e1-10/): ESRS E1 — Internal carbon pricing: This disclosure asks an organisation to explain whether it uses an internal carbon price, and if - LRA educational…
- [GRI 2-6 — التسعير الداخلي للكربون (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-e1-10/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Interne CO2-Bepreisung (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-e1-10/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Fijación interna del precio del carbono (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-e1-10/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Tarification interne du carbone (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-e1-10/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Prezzo interno del carbonio (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-e1-10/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Interne koolstofbeprijzing (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-e1-10/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Внутреннее ценообразование на углерод (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-e1-10/): GRI 2 disclosure card; locale `ru`.
- [ESRS E1 — Anticipated financial effects from material physical and transition risks and potential climate-related opportunities](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-e1-11/): ESRS E1 — Anticipated financial effects from material physical and transition risks and potential climate-related opportunities: This disclosure asks an…
- [GRI 2-6 — الآثار المالية المتوقعة للمخاطر المادية الفيزيائية ومخاطر الانتقال والفرص المحتملة المرتبطة بالمناخ (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-e1-11/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Erwartete finanzielle Auswirkungen wesentlicher physischer und Übergangsrisiken sowie potenzieller klimabezogener Chancen (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-e1-11/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Efectos financieros previstos de los riesgos físicos y de transición materiales y de las posibles oportunidades relacionadas con el clima (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-e1-11/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Effets financiers anticipés des risques physiques et de transition significatifs et opportunités potentielles liées au climat (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-e1-11/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Effetti finanziari previsti derivanti da rischi fisici e di transizione rilevanti e potenziali opportunità legate al clima (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-e1-11/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Verwachte financiële effecten van materiële fysieke en transitierisico’s en potentiële klimaatgerelateerde kansen (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-e1-11/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Ожидаемые финансовые последствия существенных физических и переходных рисков и потенциальных возможностей, связанных с климатом (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-e1-11/): GRI 2 disclosure card; locale `ru`.
- [ESRS E2 — Pollution of air, water and soil](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-e2-4/): ESRS E2 — Pollution of air, water and soil: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official ESRS…
- [GRI 2-6 — تلوث الهواء والماء والتربة (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-e2-4/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Verschmutzung von Luft, Wasser und Boden (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-e2-4/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Contaminación del aire, el agua y el suelo (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-e2-4/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Pollution de l’air, de l’eau et des sols (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-e2-4/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Inquinamento dell'aria, dell'acqua e del suolo (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-e2-4/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Verontreiniging van lucht, water en bodem (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-e2-4/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Загрязнение воздуха, воды и почвы (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-e2-4/): GRI 2 disclosure card; locale `ru`.
- [ESRS E2 — Substances of concern and substances of very high concern](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-e2-5/): ESRS E2 — Substances of concern and substances of very high concern: human-reviewed LRA guidance with preparation fields, evidence and assurance checks…
- [GRI 2-6 — المواد المثيرة للقلق والمواد المثيرة للقلق البالغ (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-e2-5/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Besorgniserregende Stoffe und besonders besorgniserregende Stoffe (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-e2-5/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Sustancias preocupantes y sustancias extremadamente preocupantes (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-e2-5/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Substances préoccupantes et substances extrêmement préoccupantes (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-e2-5/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Sostanze che destano preoccupazione e sostanze estremamente preoccupanti (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-e2-5/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Stoffen die reden tot zorg geven en zeer zorgwekkende stoffen (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-e2-5/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Вещества, вызывающие обеспокоенность, и вещества, вызывающие очень большую обеспокоенность (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-e2-5/): GRI 2 disclosure card; locale `ru`.
- [ESRS E3 — Policies related to water](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-e3-1/): ESRS E3 — Policies related to water: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official ESRS source.
- [GRI 2-6 — السياسات المتعلقة بالمياه (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-e3-1/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Wasserbezogene Richtlinien (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-e3-1/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Políticas relacionadas con el agua (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-e3-1/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Politiques liées à l’eau (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-e3-1/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Politiche relative all'acqua (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-e3-1/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Beleid met betrekking tot water (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-e3-1/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Политики, связанные с водой (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-e3-1/): GRI 2 disclosure card; locale `ru`.
- [ESRS E3 — Actions and resources related to water](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-e3-2/): ESRS E3 — Actions and resources related to water: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official…
- [GRI 2-6 — الإجراءات والموارد المتعلقة بالمياه (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-e3-2/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Maßnahmen und Ressourcen im Zusammenhang mit Wasser (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-e3-2/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Acciones y recursos relacionados con el agua (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-e3-2/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Actions et ressources liées à l’eau (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-e3-2/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Azioni e risorse relative all'acqua (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-e3-2/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Maatregelen en middelen met betrekking tot water (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-e3-2/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Действия и ресурсы, связанные с водными ресурсами (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-e3-2/): GRI 2 disclosure card; locale `ru`.
- [ESRS E3 — Targets related to water](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-e3-3/): ESRS E3 — Targets related to water: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official ESRS source.
- [GRI 2-6 — الأهداف المتعلقة بالمياه (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-e3-3/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Wasserbezogene Ziele (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-e3-3/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Metas relacionadas con el agua (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-e3-3/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Objectifs liés à l’eau (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-e3-3/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Obiettivi relativi all'acqua (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-e3-3/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Doelstellingen met betrekking tot water (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-e3-3/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Цели, связанные с водными ресурсами (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-e3-3/): GRI 2 disclosure card; locale `ru`.
- [ESRS E3 — Water metrics](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-e3-4/): ESRS E3 — Water metrics: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official ESRS source.
- [GRI 2-6 — مقاييس المياه (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-e3-4/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Wasserkennzahlen (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-e3-4/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Métricas del agua (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-e3-4/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Indicateurs relatifs à l’eau (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-e3-4/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Metriche relative all'acqua (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-e3-4/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Watermetrics (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-e3-4/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Показатели воды (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-e3-4/): GRI 2 disclosure card; locale `ru`.
- [ESRS E4 — Biodiversity and ecosystems transition plan](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-e4-1/): ESRS E4 — Biodiversity and ecosystems transition plan: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the…
- [GRI 2-6 — الخطة الانتقالية للتنوع البيولوجي والنظم الإيكولوجية (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-e4-1/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Übergangsplan für Biodiversität und Ökosysteme (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-e4-1/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Plan de transición sobre la biodiversidad y los ecosistemas (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-e4-1/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Plan de transition relatif à la biodiversité et aux écosystèmes (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-e4-1/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Piano di transizione per la biodiversità e gli ecosistemi (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-e4-1/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Transitieplan voor biodiversiteit en ecosystemen (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-e4-1/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — План перехода в области биоразнообразия и экосистем (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-e4-1/): GRI 2 disclosure card; locale `ru`.
- [ESRS E4 — Policies related to biodiversity and ecosystems](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-e4-2/): ESRS E4 — Policies related to biodiversity and ecosystems: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the…
- [GRI 2-6 — السياسات المتعلقة بالتنوع البيولوجي والنظم الإيكولوجية (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-e4-2/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Maßnahmen im Zusammenhang mit Biodiversität und Ökosystemen (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-e4-2/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Políticas relacionadas con la biodiversidad y los ecosistemas (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-e4-2/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Politiques relatives à la biodiversité et aux écosystèmes (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-e4-2/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Politiche relative alla biodiversità e agli ecosistemi (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-e4-2/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Beleid met betrekking tot biodiversiteit en ecosystemen (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-e4-2/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Политики, связанные с биоразнообразием и экосистемами (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-e4-2/): GRI 2 disclosure card; locale `ru`.
- [ESRS E4 — Actions and resources related to biodiversity and ecosystems](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-e4-3/): ESRS E4 — Actions and resources related to biodiversity and ecosystems: human-reviewed LRA guidance with preparation fields, evidence and assurance checks…
- [GRI 2-6 — الإجراءات والموارد المتعلقة بالتنوع البيولوجي والنظم الإيكولوجية (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-e4-3/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Maßnahmen und Ressourcen im Zusammenhang mit Biodiversität und Ökosystemen (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-e4-3/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Acciones y recursos relacionados con la biodiversidad y los ecosistemas (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-e4-3/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Actions et ressources liées à la biodiversité et aux écosystèmes (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-e4-3/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Azioni e risorse relative alla biodiversità e agli ecosistemi (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-e4-3/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Acties en middelen met betrekking tot biodiversiteit en ecosystemen (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-e4-3/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Меры и ресурсы, связанные с биоразнообразием и экосистемами (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-e4-3/): GRI 2 disclosure card; locale `ru`.
- [ESRS E4 — Targets related to biodiversity and ecosystems](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-e4-4/): ESRS E4 — Targets related to biodiversity and ecosystems: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the…
- [GRI 2-6 — الأهداف المتعلقة بالتنوع البيولوجي والنظم الإيكولوجية (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-e4-4/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Ziele im Zusammenhang mit biologischer Vielfalt und Ökosystemen (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-e4-4/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Objetivos relacionados con la biodiversidad y los ecosistemas (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-e4-4/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Objectifs liés à la biodiversité et aux écosystèmes (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-e4-4/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Obiettivi relativi alla biodiversità e agli ecosistemi (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-e4-4/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Doelstellingen met betrekking tot biodiversiteit en ecosystemen (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-e4-4/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Цели, связанные с биоразнообразием и экосистемами (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-e4-4/): GRI 2 disclosure card; locale `ru`.
- [ESRS E4 — Metrics related to biodiversity and ecosystems change](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-e4-5/): ESRS E4 — Metrics related to biodiversity and ecosystems change: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer…
- [GRI 2-6 — المقاييس المتعلقة بالتنوع البيولوجي وتغير النظم الإيكولوجية (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-e4-5/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Kennzahlen im Zusammenhang mit Veränderungen der biologischen Vielfalt und der Ökosysteme (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-e4-5/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Métricas relacionadas con los cambios en la biodiversidad y los ecosistemas (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-e4-5/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Métriques relatives aux changements de la biodiversité et des écosystèmes (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-e4-5/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Metriche relative ai cambiamenti nella biodiversità e negli ecosistemi (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-e4-5/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Maatstaven met betrekking tot veranderingen in biodiversiteit en ecosystemen (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-e4-5/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Показатели, связанные с изменением биоразнообразия и экосистем (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-e4-5/): GRI 2 disclosure card; locale `ru`.
- [ESRS E5 — Policies related to resource use and circular economy](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-e5-1/): ESRS E5 — Policies related to resource use and circular economy: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer…
- [GRI 2-6 — السياسات المتعلقة باستخدام الموارد والاقتصاد الدائري (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-e5-1/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Konzepte im Zusammenhang mit Ressourcennutzung und Kreislaufwirtschaft (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-e5-1/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Políticas relacionadas con el uso de recursos y la economía circular (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-e5-1/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Politiques relatives à l’utilisation des ressources et à l’économie circulaire (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-e5-1/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Politiche relative all'uso delle risorse e all'economia circolare (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-e5-1/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Beleid met betrekking tot hulpbronnengebruik en de circulaire economie (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-e5-1/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Политики, связанные с использованием ресурсов и циркулярной экономикой (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-e5-1/): GRI 2 disclosure card; locale `ru`.
- [ESRS E5 — Actions and resources related to resource use and circular economy](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-e5-2/): ESRS E5 — Actions and resources related to resource use and circular economy: human-reviewed LRA guidance with preparation fields, evidence and assurance…
- [GRI 2-6 — الإجراءات والموارد المتعلقة باستخدام الموارد والاقتصاد الدائري (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-e5-2/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Maßnahmen und Ressourcen im Zusammenhang mit Ressourcennutzung und Kreislaufwirtschaft (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-e5-2/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Acciones y recursos relacionados con el uso de recursos y la economía circular (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-e5-2/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Actions et ressources liées à l’utilisation des ressources et à l’économie circulaire (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-e5-2/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Azioni e risorse relative all’uso delle risorse e all’economia circolare (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-e5-2/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Acties en middelen met betrekking tot hulpbronnengebruik en de circulaire economie (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-e5-2/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Действия и ресурсы, связанные с использованием ресурсов и циркулярной экономикой (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-e5-2/): GRI 2 disclosure card; locale `ru`.
- [ESRS E5 — Targets related to resource use and circular economy](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-e5-3/): ESRS E5 — Targets related to resource use and circular economy: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to…
- [GRI 2-6 — الأهداف المتعلقة باستخدام الموارد والاقتصاد الدائري (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-e5-3/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Ziele im Zusammenhang mit Ressourcennutzung und Kreislaufwirtschaft (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-e5-3/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Objetivos relacionados con el uso de recursos y la economía circular (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-e5-3/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Cibles liées à l’utilisation des ressources et à l’économie circulaire (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-e5-3/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Obiettivi relativi all’uso delle risorse e all’economia circolare (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-e5-3/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Doelstellingen met betrekking tot hulpbronnengebruik en circulaire economie (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-e5-3/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Цели, связанные с использованием ресурсов и циркулярной экономикой (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-e5-3/): GRI 2 disclosure card; locale `ru`.
- [ESRS E5 — Resource inflows](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-e5-4/): ESRS E5 — Resource inflows: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official ESRS source.
- [GRI 2-6 — تدفقات الموارد (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-e5-4/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Ressourcenzuflüsse (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-e5-4/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Entradas de recursos (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-e5-4/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Entrées de ressources (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-e5-4/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Flussi di risorse (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-e5-4/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Instroom van hulpbronnen (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-e5-4/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Входящие потоки ресурсов (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-e5-4/): GRI 2 disclosure card; locale `ru`.
- [ESRS E5 — Resource outflows](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-e5-5/): ESRS E5 — Resource outflows: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official ESRS source.
- [GRI 2-6 — تدفقات الموارد الخارجة (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-e5-5/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Ressourcenabflüsse (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-e5-5/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Flujos de salida de recursos (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-e5-5/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Sorties de ressources (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-e5-5/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Flussi di risorse in uscita (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-e5-5/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Uitstroom van hulpbronnen (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-e5-5/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Выходящие потоки ресурсов (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-e5-5/): GRI 2 disclosure card; locale `ru`.
- [ESRS G1 — Policies (Business Conduct)](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-g1-1/): ESRS G1 — Policies (Business Conduct): This disclosure asks an organisation to explain whether it has formal policies that set - LRA educational guidance.
- [GRI 2-6 — السياسات (سلوك الأعمال) (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-g1-1/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Richtlinien (Geschäftsgebaren) (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-g1-1/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Políticas (conducta empresarial) (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-g1-1/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Politiques (conduite des affaires) (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-g1-1/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Politiche (condotta aziendale) (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-g1-1/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Beleid (zakelijk gedrag) (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-g1-1/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Политики (деловое поведение) (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-g1-1/): GRI 2 disclosure card; locale `ru`.
- [ESRS G1 — Actions (Business Conduct)](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-g1-2/): ESRS G1 — Actions (Business Conduct): This disclosure asks an organisation to explain the main actions it is taking to prevent, detect - LRA educational…
- [GRI 2-6 — الإجراءات (سلوك الأعمال) (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-g1-2/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Maßnahmen (Geschäftsgebaren) (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-g1-2/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Acciones (conducta empresarial) (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-g1-2/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Actions (conduite des affaires) (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-g1-2/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Azioni (condotta aziendale) (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-g1-2/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Maatregelen (zakelijk gedrag) (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-g1-2/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Действия (деловое поведение) (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-g1-2/): GRI 2 disclosure card; locale `ru`.
- [ESRS G1 — Targets](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-g1-3/): ESRS G1 — Targets: This disclosure asks an organisation to explain the targets it has set for its business conduct - LRA educational guidance.
- [GRI 2-6 — الأهداف (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-g1-3/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Ziele (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-g1-3/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Objetivos (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-g1-3/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Objectifs (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-g1-3/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Obiettivi (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-g1-3/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Doelstellingen (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-g1-3/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Цели (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-g1-3/): GRI 2 disclosure card; locale `ru`.
- [ESRS G1 — Corruption & Bribery Metrics](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-g1-4/): ESRS G1 — Corruption & Bribery Metrics: This disclosure asks an organisation to report the numbers that show how it manages corruption and - LRA educational…
- [GRI 2-6 — مقاييس الفساد والرشوة (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-g1-4/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Kennzahlen zu Korruption und Bestechung (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-g1-4/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Métricas de corrupción y soborno (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-g1-4/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Indicateurs de corruption et de pots-de-vin (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-g1-4/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Metriche relative a corruzione e tangenti (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-g1-4/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Maatstaven voor corruptie en omkoping (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-g1-4/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Показатели коррупции и взяточничества (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-g1-4/): GRI 2 disclosure card; locale `ru`.
- [ESRS G1 — Political Influence & Lobbying](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-g1-5/): ESRS G1 — Political Influence & Lobbying: This disclosure asks an organisation to explain how it manages political influence and lobbying in - LRA…
- [GRI 2-6 — التأثير السياسي والضغط (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-g1-5/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Politischer Einfluss & Lobbyarbeit (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-g1-5/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Influencia política y actividades de cabildeo (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-g1-5/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Influence politique et lobbying (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-g1-5/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Influenza politica e attività di lobbying (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-g1-5/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Politieke invloed en lobbyactiviteiten (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-g1-5/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Политическое влияние и лоббирование (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-g1-5/): GRI 2 disclosure card; locale `ru`.
- [ESRS G1 — Payment Practices](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-g1-6/): ESRS G1 — Payment Practices: This disclosure asks an organisation to explain how it pays its suppliers and other business - LRA educational guidance.
- [GRI 2-6 — ممارسات الدفع (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-g1-6/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Zahlungspraktiken (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-g1-6/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Prácticas de pago (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-g1-6/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Pratiques de paiement (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-g1-6/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Pratiche di pagamento (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-g1-6/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Betalingspraktijken (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-g1-6/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Практика оплаты (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-g1-6/): GRI 2 disclosure card; locale `ru`.
- [ESRS 2 — Actions and Resources in Relation to Material Sustainability Matters](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-gdr-a/): ESRS 2 — Actions and Resources in Relation to Material Sustainability Matters: This disclosure asks an organisation to explain the actions it is taking, and…
- [GRI 2-6 — الإجراءات والموارد المتعلقة بمسائل الاستدامة الجوهرية (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-gdr-a/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Maßnahmen und Ressourcen im Zusammenhang mit wesentlichen Nachhaltigkeitsthemen (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-gdr-a/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Acciones y recursos en relación con cuestiones de sostenibilidad materiales (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-gdr-a/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Actions et ressources relatives aux questions importantes en matière de durabilité (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-gdr-a/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Azioni e risorse in relazione alle questioni di sostenibilità rilevanti (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-gdr-a/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Acties en middelen met betrekking tot materiële duurzaamheidskwesties (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-gdr-a/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Действия и ресурсы в отношении существенных вопросов устойчивого развития (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-gdr-a/): GRI 2 disclosure card; locale `ru`.
- [ESRS 2 — Metrics in Relation to Material Sustainability Matters](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-gdr-m/): ESRS 2 — Metrics in Relation to Material Sustainability Matters: This disclosure asks an organisation to explain the metrics it uses to track each material…
- [GRI 2-6 — المقاييس المتعلقة بمسائل الاستدامة الجوهرية (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-gdr-m/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Kennzahlen im Zusammenhang mit wesentlichen Nachhaltigkeitsbelangen (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-gdr-m/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Métricas en relación con asuntos de sostenibilidad materiales (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-gdr-m/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Indicateurs relatifs aux enjeux de durabilité matériels (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-gdr-m/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Metriche relative alle questioni di sostenibilità materiali (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-gdr-m/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Maatstaven met betrekking tot materiële duurzaamheidskwesties (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-gdr-m/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Метрики в отношении существенных вопросов устойчивого развития (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-gdr-m/): GRI 2 disclosure card; locale `ru`.
- [ESRS 2 — Policies Adopted to Manage Material Sustainability Matters](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-gdr-p/): ESRS 2 — Policies Adopted to Manage Material Sustainability Matters: This disclosure asks an organisation to explain the policies it has put in place to…
- [GRI 2-6 — السياسات المعتمدة لإدارة مسائل الاستدامة الجوهرية (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-gdr-p/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Zur Steuerung wesentlicher Nachhaltigkeitsaspekte verabschiedete Richtlinien (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-gdr-p/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Políticas adoptadas para gestionar cuestiones materiales de sostenibilidad (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-gdr-p/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Politiques adoptées pour gérer les questions importantes de durabilité (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-gdr-p/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Politiche adottate per gestire le questioni di sostenibilità rilevanti (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-gdr-p/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Beleidslijnen die zijn vastgesteld om materiële duurzaamheidskwesties te beheren (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-gdr-p/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Политики, принятые для управления существенными вопросами устойчивого развития (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-gdr-p/): GRI 2 disclosure card; locale `ru`.
- [ESRS 2 — Targets in Relation to Material Sustainability Matters](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-gdr-t/): ESRS 2 — Targets in Relation to Material Sustainability Matters: This disclosure asks an organisation to explain the targets it has set for the…
- [GRI 2-6 — الأهداف المتعلقة بمسائل الاستدامة الجوهرية (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-gdr-t/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Ziele im Zusammenhang mit wesentlichen Nachhaltigkeitsthemen (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-gdr-t/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Metas en relación con asuntos de sostenibilidad materiales (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-gdr-t/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Cibles relatives aux questions de durabilité importantes (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-gdr-t/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Obiettivi in relazione alle questioni di sostenibilità rilevanti (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-gdr-t/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Doelstellingen met betrekking tot materiële duurzaamheidskwesties (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-gdr-t/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Цели в отношении существенных вопросов устойчивого развития (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-gdr-t/): GRI 2 disclosure card; locale `ru`.
- [ESRS 2 — Role of the Administrative, Management and Supervisory Bodies](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-gov-1/): ESRS 2 — Role of the Administrative, Management and Supervisory Bodies: This disclosure asks an organisation to explain how its administrative, management…
- [GRI 2-6 — دور الهيئات الإدارية والإدارة والهيئات الإشرافية (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-gov-1/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Rolle der Verwaltungs-, Leitungs- und Aufsichtsorgane (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-gov-1/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Función de los órganos administrativos, de gestión y de supervisión (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-gov-1/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Rôle des organes d’administration, de direction et de surveillance (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-gov-1/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Ruolo degli organi amministrativi, di gestione e di controllo (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-gov-1/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Rol van de administratieve, management- en toezichthoudende organen (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-gov-1/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Роль административных, управленческих и надзорных органов (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-gov-1/): GRI 2 disclosure card; locale `ru`.
- [ESRS 2 — Information Provided to and Sustainability Matters Addressed by the Administrative, Management and Supervisory Bodies](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-gov-2/): ESRS 2 — Information Provided to and Sustainability Matters Addressed by the Administrative, Management and Supervisory Bodies: This disclosure asks an…
- [GRI 2-6 — المعلومات المقدمة إلى الهيئات الإدارية وهيئات الإدارة والرقابة ومسائل الاستدامة التي تتناولها (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-gov-2/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Den Verwaltungs-, Leitungs- und Aufsichtsorganen bereitgestellte Informationen und von diesen behandelte Nachhaltigkeitsaspekte (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-gov-2/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Información proporcionada a los órganos administrativos, de dirección y de supervisión, y asuntos de sostenibilidad abordados por estos (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-gov-2/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Informations fournies aux organes d’administration, de direction et de surveillance et questions de durabilité traitées par ces organes (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-gov-2/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Informazioni fornite agli organi di amministrazione, gestione e controllo e questioni di sostenibilità affrontate da tali organi (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-gov-2/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Informatie verstrekt aan en duurzaamheidskwesties behandeld door de administratieve, management- en toezichthoudende organen (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-gov-2/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Информация, предоставляемая административным, управленческим и надзорным органам, и вопросы устойчивого развития, рассматриваемые ими (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-gov-2/): GRI 2 disclosure card; locale `ru`.
- [ESRS 2 — Integration of Sustainability-Related Performance in Incentive Schemes](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-gov-3/): ESRS 2 — Integration of Sustainability-Related Performance in Incentive Schemes: This disclosure asks an organisation to explain whether, and how…
- [GRI 2-6 — دمج الأداء المتعلق بالاستدامة في أنظمة الحوافز (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-gov-3/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Integration nachhaltigkeitsbezogener Leistung in Anreizsysteme (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-gov-3/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Integración del desempeño relacionado con la sostenibilidad en los sistemas de incentivos (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-gov-3/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Intégration de la performance liée à la durabilité dans les dispositifs d’incitation (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-gov-3/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Integrazione delle performance in materia di sostenibilità nei sistemi di incentivazione (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-gov-3/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Integratie van duurzaamheidsgerelateerde prestaties in incentiveregelingen (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-gov-3/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Интеграция показателей эффективности, связанных с устойчивым развитием, в схемы стимулирования (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-gov-3/): GRI 2 disclosure card; locale `ru`.
- [ESRS 2 — Statement on Due Diligence](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-gov-4/): ESRS 2 — Statement on Due Diligence: This disclosure asks the organisation to explain whether, and how, it carries out due diligence - LRA educational…
- [GRI 2-6 — بيان بشأن العناية الواجبة (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-gov-4/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Erklärung zur Sorgfaltsprüfung (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-gov-4/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Declaración sobre diligencia debida (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-gov-4/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Déclaration relative à la diligence raisonnable (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-gov-4/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Dichiarazione sulla dovuta diligenza (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-gov-4/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Verklaring over due diligence (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-gov-4/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Заявление о должной осмотрительности (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-gov-4/): GRI 2 disclosure card; locale `ru`.
- [GRI 2 — Organizational details](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-2-1/): GRI 2 — Organizational details: GRI 2-1 (General Disclosures): Organizational details. LRA guidance for GRI reporting, with datapoints, evidence and real…
- [GRI 2-6 — التفاصيل التنظيمية (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-2-1/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Angaben zur Organisation (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-2-1/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Detalles organizativos (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-2-1/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Détails organisationnels (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-2-1/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Dettagli organizzativi (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-2-1/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Organisatorische details (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-2-1/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Организационные сведения (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-2-1/): GRI 2 disclosure card; locale `ru`.
- [GRI 2 — Entities included in the organization’s sustainability reporting](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-2-2/): GRI 2 — Entities included in the organization’s sustainability reporting: GRI 2-2 (General Disclosures): Entities included in the organization’s…
- [GRI 2-6 — الكيانات المدرجة في تقارير المنظمة عن الاستدامة (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-2-2/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Einheiten, die in die Nachhaltigkeitsberichterstattung der Organisation einbezogen sind (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-2-2/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Entidades incluidas en los informes de sostenibilidad de la organización (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-2-2/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Entités incluses dans le reporting de durabilité de l’organisation (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-2-2/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Entità incluse nella relazione sulla sostenibilità dell’organizzazione (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-2-2/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Entiteiten▁opgenomen in de▁duurzaamheidsrapportage van de▁organisatie (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-2-2/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Организации, включенные в отчетность организации в области устойчивого развития (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-2-2/): GRI 2 disclosure card; locale `ru`.
- [GRI 2 — Reporting period, frequency and contact point](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-2-3/): GRI 2 — Reporting period, frequency and contact point: GRI 2-3 (General Disclosures): Reporting period, frequency and contact point. LRA guidance for GRI…
- [GRI 2-6 — الفترة المشمولة بالتقرير، والتواتر، ونقطة الاتصال (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-2-3/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Berichtszeitraum, Frequenz und Kontaktstelle (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-2-3/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Periodo, frecuencia y punto de contacto de la presentación de información (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-2-3/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Période de reporting, fréquence et point de contact (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-2-3/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Periodo di segnalazione, frequenza e punto di contatto (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-2-3/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Verslagperiode,▁frequentie en▁contactpunt (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-2-3/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Отчётный период, периодичность и контактное лицо (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-2-3/): GRI 2 disclosure card; locale `ru`.
- [GRI 2 — Restatements of information](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-2-4/): GRI 2 — Restatements of information: GRI 2-4 (General Disclosures): Restatements of information. LRA guidance for GRI reporting, with datapoints, evidence…
- [GRI 2-6 — إعادة تقديم المعلومات (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-2-4/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Neudarstellungen von Informationen (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-2-4/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Reexpresiones de información (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-2-4/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Retraitements des informations (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-2-4/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Restauro di informazioni (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-2-4/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Herwaarderingen van▁informatie (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-2-4/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Пересчёт ранее раскрытой информации (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-2-4/): GRI 2 disclosure card; locale `ru`.
- [GRI 2 — External assurance](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-2-5/): GRI 2 — External assurance: GRI 2-5 (General Disclosures): External assurance. LRA guidance for GRI reporting, with datapoints, evidence and real report…
- [GRI 2-6 — الضمان الخارجي (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-2-5/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Externe Prüfung (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-2-5/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Aseguramiento externo (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-2-5/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Assurance externe (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-2-5/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Assicurazione esterna (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-2-5/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Externe▁zekerheid (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-2-5/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Внешнее предоставление уверенности (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-2-5/): GRI 2 disclosure card; locale `ru`.
- [GRI 2 — Activities, value chain and other business relationships](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-2-6/): GRI 2 — Activities, value chain and other business relationships: GRI 2-6 (General Disclosures): Activities, value chain and other business relationships…
- [GRI 2-6 — الأنشطة وسلسلة القيمة وغيرها من العلاقات التجارية (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-2-6/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Tätigkeiten, Wertschöpfungskette und sonstige Geschäftsbeziehungen (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-2-6/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Actividades, cadena de valor y otras relaciones comerciales (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-2-6/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Activités, chaîne de valeur et autres relations d’affaires (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-2-6/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Attività, catena del valore e altre relazioni commerciali (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-2-6/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Activiteiten,▁waardeketen en▁andere▁zakelijke▁relaties (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-2-6/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Деятельность, цепочка создания стоимости и другие деловые отношения (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-2-6/): GRI 2 disclosure card; locale `ru`.
- [GRI 2 — Employees](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-2-7/): GRI 2 — Employees: GRI 2-7 (General Disclosures): Employees. LRA guidance for GRI reporting, with datapoints, evidence and real report examples.
- [GRI 2-6 — الموظفون (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-2-7/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Beschäftigte (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-2-7/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Empleados (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-2-7/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Salariés (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-2-7/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Dipendenti (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-2-7/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Werknemers (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-2-7/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Сотрудники (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-2-7/): GRI 2 disclosure card; locale `ru`.
- [GRI 2 — Workers who are not employees](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-2-8/): GRI 2 — Workers who are not employees: GRI 2-8 (General Disclosures): Workers who are not employees. LRA guidance for GRI reporting, with datapoints…
- [GRI 2-6 — العمال الذين ليسوا موظفين (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-2-8/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Arbeitskräfte, die keine Arbeitnehmer sind (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-2-8/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Trabajadores que no son empleados (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-2-8/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Travailleurs qui ne sont pas des salariés (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-2-8/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Lavoratori che non sono dipendenti (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-2-8/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Werknemers die▁geen▁werknemers▁zijn (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-2-8/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Работники, не являющиеся сотрудниками (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-2-8/): GRI 2 disclosure card; locale `ru`.
- [GRI 2 — Governance structure and composition](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-2-9/): GRI 2 — Governance structure and composition: GRI 2-9 (General Disclosures): Governance structure and composition. LRA guidance for GRI reporting, with…
- [GRI 2-6 — هيكل الحوكمة وتكوينها (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-2-9/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Governance-Struktur und Zusammensetzung (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-2-9/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Estructura y composición de la gobernanza (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-2-9/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Structure et composition de la▁gouvernance (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-2-9/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Struttura e composizione della governance (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-2-9/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Structuur en▁samenstelling van▁het▁bestuur (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-2-9/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Структура и состав органов управления (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-2-9/): GRI 2 disclosure card; locale `ru`.
- [GRI 2 — Nomination and selection of the highest governance body](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-2-10/): GRI 2 — Nomination and selection of the highest governance body: GRI 2-10 (General Disclosures): Nomination and selection of the highest governance body…
- [GRI 2-6 — تعيين واختيار أعلى هيئة للحكم (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-2-10/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Nominierung und Auswahl des höchsten Kontrollorgans (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-2-10/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Nominación y selección del máximo órgano de gobierno (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-2-10/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Nomination et sélection de l’organe de gouvernance le plus élevé (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-2-10/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Nominazione e selezione del più alto organo di governo (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-2-10/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Nominatie en▁selectie van▁het▁hoogste▁bestuursorgaan (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-2-10/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Назначение и отбор высшего органа управления (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-2-10/): GRI 2 disclosure card; locale `ru`.
- [GRI 2 — Chair of the highest governance body](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-2-11/): GRI 2 — Chair of the highest governance body: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official GRI…
- [GRI 2-6 — رئيس أعلى هيئة للحكم (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-2-11/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Vorsitzender des höchsten Kontrollorgans (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-2-11/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Presidente del máximo órgano de gobierno (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-2-11/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Président de l’organe de gouvernance le plus élevé (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-2-11/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Sedia del più alto organo di governo (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-2-11/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Voorzitter van▁het▁hoogste▁bestuursorgaan (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-2-11/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Председатель высшего руководящего органа (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-2-11/): GRI 2 disclosure card; locale `ru`.
- [GRI 2 — Role of the highest governance body in overseeing the management of impacts](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-2-12/): GRI 2 — Role of the highest governance body in overseeing the management of impacts: human-reviewed LRA guidance with preparation fields, evidence and…
- [GRI 2-6 — دور أعلى هيئة للحكم في الإشراف على إدارة الآثار (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-2-12/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Rolle des höchsten Kontrollorgans bei der Überwachung des Managements der Auswirkungen (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-2-12/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Función del máximo órgano de gobierno en la supervisión de la gestión de los impactos (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-2-12/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Rôle de l’organe de gouvernance le plus élevé dans la surveillance de la gestion des impacts (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-2-12/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Ruolo del più alto organo di governo nel supervisionare la gestione degli impatti (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-2-12/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Rol van▁het▁hoogste▁bestuursorgaan▁bij▁het▁toezicht op▁het▁beheer van de▁effecten (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-2-12/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Роль высшего органа управления в надзоре за управлением воздействиями (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-2-12/): GRI 2 disclosure card; locale `ru`.
- [GRI 2 — Delegation of responsibility for managing impacts](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-2-13/): GRI 2 — Delegation of responsibility for managing impacts: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the…
- [GRI 2-6 — تفويض المسؤولية عن إدارة الآثار (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-2-13/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Delegation der Verantwortung für den Umgang mit Auswirkungen (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-2-13/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Delegación de la responsabilidad de gestionar los impactos (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-2-13/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Délégation de la responsabilité de gérer les impacts (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-2-13/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Delegazione della responsabilità per la gestione degli impatti (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-2-13/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Delegatie van▁verantwoordelijkheid voor▁het▁beheer van de▁effecten (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-2-13/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Делегирование ответственности за управление воздействиями (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-2-13/): GRI 2 disclosure card; locale `ru`.
- [GRI 2 — Role of the highest governance body in sustainability reporting](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-2-14/): GRI 2 — Role of the highest governance body in sustainability reporting: human-reviewed LRA guidance with preparation fields, evidence and assurance checks…
- [GRI 2-6 — دور أعلى هيئة للحكم في الإبلاغ عن الاستدامة (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-2-14/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Rolle des höchsten Kontrollorgans bei der Nachhaltigkeitsberichterstattung (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-2-14/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Papel del máximo órgano de gobierno en la información de sostenibilidad (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-2-14/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Rôle de l’organe de gouvernance le plus élevé dans la présentation des informations de durabilité (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-2-14/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Ruolo del più alto organo di governance nel reporting della sostenibilità (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-2-14/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Rol van▁het▁hoogste governance-orgaan▁bij▁duurzaamheidsrapportage (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-2-14/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Роль высшего органа управления в отчетности в области устойчивого развития (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-2-14/): GRI 2 disclosure card; locale `ru`.
- [GRI 2 — Conflicts of interest](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-2-15/): GRI 2 — Conflicts of interest: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official GRI source.
- [GRI 2-6 — تضارب المصالح (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-2-15/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Interessenkonflikte (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-2-15/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Conflictos de intereses (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-2-15/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Conflits d’intérêts (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-2-15/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Conflitti di interesse (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-2-15/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Belangenconflicten (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-2-15/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Конфликты интересов (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-2-15/): GRI 2 disclosure card; locale `ru`.
- [GRI 2 — Communication of critical concerns](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-2-16/): GRI 2 — Communication of critical concerns: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official GRI…
- [GRI 2-6 — الإبلاغ عن الشواغل الحاسمة (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-2-16/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Mitteilung wesentlicher Anliegen (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-2-16/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Comunicación de cuestiones críticas (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-2-16/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Communication des préoccupations critiques (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-2-16/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Comunicazione delle preoccupazioni critiche (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-2-16/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Mededeling van▁kritieke▁punten (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-2-16/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Сообщение о критически важных проблемах (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-2-16/): GRI 2 disclosure card; locale `ru`.
- [GRI 2 — Collective knowledge of the highest governance body](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-2-17/): GRI 2 — Collective knowledge of the highest governance body: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to…
- [GRI 2-6 — المعرفة الجماعية لأعلى هيئة للحكم (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-2-17/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Kollektives Wissen des höchsten Kontrollorgans (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-2-17/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Conocimientos colectivos del máximo órgano de gobierno (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-2-17/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Connaissances collectives du plus haut organe de gouvernance (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-2-17/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Conoscenza collettiva del più alto organo di governo (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-2-17/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Collectieve▁kennis van▁het▁hoogste▁bestuursorgaan (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-2-17/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Коллективные знания высшего органа управления (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-2-17/): GRI 2 disclosure card; locale `ru`.
- [GRI 2 — Evaluation of the performance of the highest governance body](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-2-18/): GRI 2 — Evaluation of the performance of the highest governance body: human-reviewed LRA guidance with preparation fields, evidence and assurance checks…
- [GRI 2-6 — تقييم أداء أعلى هيئة للحكم (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-2-18/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Bewertung der Leistung des höchsten Kontrollorgans (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-2-18/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Evaluación del desempeño del órgano superior de gobierno (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-2-18/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Évaluation de la performance de l’organe de gouvernance le plus élevé (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-2-18/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Valutazione delle prestazioni del più alto organo di governo (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-2-18/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Evaluatie van de▁prestaties van▁het▁hoogste▁bestuursorgaan (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-2-18/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Оценка эффективности высшего руководящего органа (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-2-18/): GRI 2 disclosure card; locale `ru`.
- [GRI 2 — Remuneration policies](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-2-19/): GRI 2 — Remuneration policies: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official GRI source.
- [GRI 2-6 — سياسات الأجور (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-2-19/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Vergütungspolitiken (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-2-19/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Políticas de remuneración (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-2-19/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Politiques de rémunération (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-2-19/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Politiche di remunerazione (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-2-19/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Beloningsbeleid (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-2-19/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Политики вознаграждения (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-2-19/): GRI 2 disclosure card; locale `ru`.
- [GRI 2 — Process to determine remuneration](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-2-20/): GRI 2 — Process to determine remuneration: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official GRI…
- [GRI 2-6 — عملية تحديد الأجر (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-2-20/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Prozess zur Bestimmung der Vergütung (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-2-20/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Proceso para determinar la remuneración (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-2-20/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Processus de détermination de la rémunération (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-2-20/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Processo per determinare la remunerazione (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-2-20/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Procedure voor▁het▁vaststellen van de▁vergoeding (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-2-20/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Процесс определения вознаграждения (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-2-20/): GRI 2 disclosure card; locale `ru`.
- [GRI 2 — Annual total compensation ratio](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-2-21/): GRI 2 — Annual total compensation ratio: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official GRI source.
- [GRI 2-6 — نسبة التعويض الإجمالي السنوي (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-2-21/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Verhältnis der jährlichen Gesamtvergütung (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-2-21/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Ratio de la remuneración total anual (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-2-21/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Ratio de la rémunération annuelle totale (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-2-21/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Rapporto di compensazione totale annuale (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-2-21/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Jaarlijkse▁totale▁compensatieratio (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-2-21/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Коэффициент общего годового вознаграждения (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-2-21/): GRI 2 disclosure card; locale `ru`.
- [GRI 2 — Statement on sustainable development strategy](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-2-22/): GRI 2 — Statement on sustainable development strategy: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the…
- [GRI 2-6 — بيان بشأن استراتيجية التنمية المستدامة (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-2-22/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Erklärung zu nachhaltiger Entwicklung und Strategie (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-2-22/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Declaración sobre la estrategia de desarrollo sostenible (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-2-22/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Déclaration sur la stratégie de développement durable (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-2-22/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Dichiarazione sulla strategia di sviluppo sostenibile (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-2-22/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Verklaring over de▁strategie voor▁duurzame▁ontwikkeling (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-2-22/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Заявление о стратегии устойчивого развития (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-2-22/): GRI 2 disclosure card; locale `ru`.
- [GRI 2 — Policy commitments](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-2-23/): GRI 2 — Policy commitments: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official GRI source.
- [GRI 2-6 — الالتزامات المتعلقة بالسياسات (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-2-23/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Politische Verpflichtungen (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-2-23/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Compromisos en materia de políticas (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-2-23/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Engagements en matière de politiques (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-2-23/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Impegni politici (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-2-23/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Beleidsverbintenissen (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-2-23/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Обязательства в области политики (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-2-23/): GRI 2 disclosure card; locale `ru`.
- [GRI 2 — Embedding policy commitments](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-2-24/): GRI 2 — Embedding policy commitments: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official GRI source.
- [GRI 2-6 — الالتزامات المتعلقة بالسياسة العامة (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-2-24/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Verankerung von Verpflichtungen in Richtlinien (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-2-24/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Integración de los compromisos de las políticas (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-2-24/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Intégration des engagements en matière de politiques (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-2-24/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Impegni politici per l'integrazione (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-2-24/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Inbedding van▁beleidsverbintenissen (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-2-24/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Внедрение политических обязательств (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-2-24/): GRI 2 disclosure card; locale `ru`.
- [GRI 2 — Processes to remediate negative impacts](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-2-25/): GRI 2 — Processes to remediate negative impacts: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official…
- [GRI 2-6 — العمليات الرامية إلى معالجة الآثار السلبية (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-2-25/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Prozesse zur Abhilfe bei negativen Auswirkungen (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-2-25/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Procesos para remediar impactos negativos (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-2-25/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Processus de remédiation des impacts négatifs (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-2-25/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Processi per correggere gli impatti negativi (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-2-25/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Processen om▁negatieve▁effecten te▁herstellen (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-2-25/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Процессы устранения негативных воздействий (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-2-25/): GRI 2 disclosure card; locale `ru`.
- [GRI 2 — Mechanisms for seeking advice and raising concerns](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-2-26/): GRI 2 — Mechanisms for seeking advice and raising concerns: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the…
- [GRI 2-6 — آليات التماس المشورة وإثارة الشواغل (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-2-26/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Mechanismen zur Einholung von Rat und zur Meldung von Bedenken (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-2-26/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Mecanismos para solicitar asesoramiento y plantear inquietudes (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-2-26/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Mécanismes permettant de demander conseil et de soulever des préoccupations (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-2-26/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Meccanismi per la ricerca di consigli e per l'aumento delle preoccupazioni (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-2-26/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Mechanismen om▁advies te▁vragen en▁zorgen te▁wekken (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-2-26/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Механизмы получения консультаций и сообщения о проблемах (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-2-26/): GRI 2 disclosure card; locale `ru`.
- [GRI 2 — Compliance with laws and regulations](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-2-27/): GRI 2 — Compliance with laws and regulations: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official GRI…
- [GRI 2-6 — الامتثال للقوانين والأنظمة (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-2-27/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Einhaltung von Gesetzen und Vorschriften (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-2-27/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Cumplimiento de las leyes y reglamentos (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-2-27/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Conformité aux lois et réglementations (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-2-27/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Rispetto delle leggi e dei regolamenti (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-2-27/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Naleving van wet- en▁regelgeving (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-2-27/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Соблюдение законов и нормативных требований (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-2-27/): GRI 2 disclosure card; locale `ru`.
- [GRI 2 — Membership associations](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-2-28/): GRI 2 — Membership associations: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official GRI source.
- [GRI 2-6 — رابطات العضوية (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-2-28/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Mitgliedschaften in Verbänden (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-2-28/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Asociaciones de membresía (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-2-28/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Associations d’adhésion (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-2-28/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Associazioni di membri (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-2-28/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Lidmaatschapsverenigingen (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-2-28/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Членство в ассоциациях (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-2-28/): GRI 2 disclosure card; locale `ru`.
- [GRI 2 — Approach to stakeholder engagement](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-2-29/): GRI 2 — Approach to stakeholder engagement: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official GRI…
- [GRI 2-6 — النهج المتبع في إشراك أصحاب المصلحة (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-2-29/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Ansatz zur Einbindung von Stakeholdern (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-2-29/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Enfoque de participación de las partes interesadas (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-2-29/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Approche de l’engagement des parties prenantes (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-2-29/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Approccio all’impegno degli stakeholder (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-2-29/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Aanpak van de▁betrokkenheid van▁belanghebbenden (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-2-29/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Подход к взаимодействию с заинтересованными сторонами (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-2-29/): GRI 2 disclosure card; locale `ru`.
- [GRI 2 — Collective bargaining agreements](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-2-30/): GRI 2 — Collective bargaining agreements: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official GRI…
- [GRI 2-6 — اتفاقات المفاوضة الجماعية (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-2-30/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Tarifverträge (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-2-30/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Convenios colectivos (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-2-30/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Conventions collectives (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-2-30/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Accordi di contrattazione collettiva (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-2-30/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Collectieve▁arbeidsovereenkomsten (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-2-30/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Коллективные договоры (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-2-30/): GRI 2 disclosure card; locale `ru`.
- [GRI 3 — Process to determine material topics](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-3-1/): GRI 3 — Process to determine material topics: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official GRI…
- [GRI 2-6 — عملية تحديد المواضيع المادية (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-3-1/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Prozess zur Bestimmung wesentlicher Themen (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-3-1/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Proceso para determinar los temas materiales (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-3-1/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Processus de▁détermination des▁sujets▁importants (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-3-1/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Processo per determinare argomenti materiali (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-3-1/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Proces om▁materiële▁onderwerpen te▁bepalen (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-3-1/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Процесс определения существенных тем (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-3-1/): GRI 2 disclosure card; locale `ru`.
- [GRI 3 — List of material topics](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-3-2/): GRI 3 — List of material topics: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official GRI source.
- [GRI 2-6 — قائمة المواضيع المادية (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-3-2/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Liste der wesentlichen Themen (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-3-2/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Lista de temas materiales (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-3-2/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Liste des▁sujets▁importants (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-3-2/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Elenco degli argomenti materiali (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-3-2/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Lijst van▁materiële▁onderwerpen (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-3-2/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Перечень существенных тем (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-3-2/): GRI 2 disclosure card; locale `ru`.
- [GRI 3 — Management of material topics](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-3-3/): GRI 3 — Management of material topics: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official GRI source.
- [GRI 2-6 — إدارة المواضيع المادية (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-3-3/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Management wesentlicher Themen (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-3-3/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Gestión de temas materiales (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-3-3/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Gestion des▁sujets▁matériels (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-3-3/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Gestione degli argomenti materiali (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-3-3/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Beheer van▁materiële▁onderwerpen (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-3-3/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Управление существенными темами (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-3-3/): GRI 2 disclosure card; locale `ru`.
- [GRI 101 — Policies to halt and reverse biodiversity loss](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-101-1/): GRI 101 — Policies to halt and reverse biodiversity loss: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the…
- [GRI 2-6 — سياسات لوقف فقدان التنوع البيولوجي وعكس مساره (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-101-1/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Maßnahmen zur Beendigung und Umkehr des Biodiversitätsverlusts (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-101-1/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Políticas para detener y revertir la pérdida de biodiversidad (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-101-1/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Politiques visant à stopper et inverser la perte de biodiversité (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-101-1/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Politiche per arrestare e invertire la perdita di biodiversità (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-101-1/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Beleid om▁het▁verlies▁aan▁biodiversiteit te▁stoppen en om te▁keren (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-101-1/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Политики по прекращению и обращению вспять утраты биоразнообразия (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-101-1/): GRI 2 disclosure card; locale `ru`.
- [GRI 101 — Management of biodiversity impacts](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-101-2/): GRI 101 — Management of biodiversity impacts: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official GRI…
- [GRI 2-6 — إدارة آثار التنوع البيولوجي (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-101-2/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Management von Biodiversitätsauswirkungen (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-101-2/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Gestión de los impactos sobre la biodiversidad (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-101-2/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Gestion des impacts sur la biodiversité (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-101-2/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Gestione degli impatti sulla biodiversità (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-101-2/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Beheer van▁biodiversiteitseffecten (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-101-2/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Управление воздействиями на биоразнообразие (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-101-2/): GRI 2 disclosure card; locale `ru`.
- [GRI 101 — Access and benefit-sharing](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-101-3/): GRI 101 — Access and benefit-sharing: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official GRI source.
- [GRI 2-6 — الحصول وتقاسم المنافع (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-101-3/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Zugang und Vorteilsausgleich (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-101-3/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Acceso y participación en los beneficios (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-101-3/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Accès et partage des avantages (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-101-3/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Accesso e condivisione dei benefici (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-101-3/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Toegang en▁verdeling van▁voordelen (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-101-3/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Доступ к генетическим ресурсам и совместное использование выгод (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-101-3/): GRI 2 disclosure card; locale `ru`.
- [GRI 101 — Identification of biodiversity impacts](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-101-4/): GRI 101 — Identification of biodiversity impacts: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official…
- [GRI 2-6 — تحديد آثار التنوع البيولوجي (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-101-4/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Ermittlung der Auswirkungen auf die Biodiversität (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-101-4/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Identificación de los impactos sobre la biodiversidad (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-101-4/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Identification des impacts sur la biodiversité (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-101-4/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Identificazione degli impatti sulla biodiversità (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-101-4/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Identificatie van de▁effecten op▁biodiversiteit (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-101-4/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Идентификация воздействий на биоразнообразие (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-101-4/): GRI 2 disclosure card; locale `ru`.
- [GRI 101 — Locations with biodiversity impacts](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-101-5/): GRI 101 — Locations with biodiversity impacts: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official GRI…
- [GRI 2-6 — المواقع ذات التأثيرات على التنوع البيولوجي (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-101-5/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Standorte mit Auswirkungen auf die Biodiversität (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-101-5/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Ubicaciones con impactos en la biodiversidad (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-101-5/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Emplacements ayant des incidences sur la biodiversité (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-101-5/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Località con impatti sulla biodiversità (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-101-5/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Locaties met▁effecten op▁biodiversiteit (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-101-5/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Места с воздействием на биоразнообразие (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-101-5/): GRI 2 disclosure card; locale `ru`.
- [GRI 101 — Direct drivers of biodiversity loss](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-101-6/): GRI 101 — Direct drivers of biodiversity loss: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official GRI…
- [GRI 2-6 — المحركات المباشرة لفقدان التنوع البيولوجي (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-101-6/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Direkte Treiber des Biodiversitätsverlusts (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-101-6/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Impulsores directos de la pérdida de biodiversidad (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-101-6/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Facteurs directs de perte de biodiversité (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-101-6/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Driver diretti per la perdita di biodiversità (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-101-6/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Directe▁aanjagers van▁biodiversiteitsverlies (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-101-6/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Прямые факторы утраты биоразнообразия (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-101-6/): GRI 2 disclosure card; locale `ru`.
- [GRI 101 — Changes to the state of biodiversity](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-101-7/): GRI 101 — Changes to the state of biodiversity: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official…
- [GRI 2-6 — التغيرات في حالة التنوع البيولوجي (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-101-7/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Veränderungen des Zustands der Biodiversität (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-101-7/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Cambios en el estado de la biodiversidad (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-101-7/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Évolutions de l’état de la biodiversité (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-101-7/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Cambiamenti allo stato della biodiversità (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-101-7/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Veranderingen in de▁toestand van de▁biodiversiteit (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-101-7/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Изменения состояния биоразнообразия (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-101-7/): GRI 2 disclosure card; locale `ru`.
- [GRI 101 — Ecosystem services](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-101-8/): GRI 101 — Ecosystem services: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official GRI source.
- [GRI 2-6 — خدمات النظم الإيكولوجية (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-101-8/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Ökosystemleistungen (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-101-8/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Servicios ecosistémicos (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-101-8/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Services écosystémiques (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-101-8/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Servizi ecosistemici (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-101-8/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Ecosysteemdiensten (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-101-8/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Экосистемные услуги (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-101-8/): GRI 2 disclosure card; locale `ru`.
- [GRI 102 — Transition plan for climate change mitigation](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-102-1/): GRI 102 — Transition plan for climate change mitigation: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the…
- [GRI 2-6 — خطة الانتقال للتخفيف من تغير المناخ (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-102-1/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Übergangsplan für die Eindämmung des Klimawandels (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-102-1/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Plan de transición para la mitigación del cambio climático (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-102-1/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Plan de transition pour l’atténuation du changement climatique (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-102-1/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Piano di transizione per la mitigazione dei cambiamenti climatici (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-102-1/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Transitieplan voor klimaatmitigatie (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-102-1/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — План перехода для смягчения последствий изменения климата (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-102-1/): GRI 2 disclosure card; locale `ru`.
- [GRI 102 — Climate change adaptation plan](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-102-2/): GRI 102 — Climate change adaptation plan: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official GRI…
- [GRI 2-6 — خطة التكيف مع تغير المناخ (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-102-2/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Anpassungsplan an den Klimawandel (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-102-2/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Plan de adaptación al cambio climático (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-102-2/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Plan d’adaptation au changement climatique (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-102-2/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Piano di adattamento dei cambiamenti climatici (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-102-2/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Aanpassingsplan▁klimaatverandering (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-102-2/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — План адаптации к изменению климата (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-102-2/): GRI 2 disclosure card; locale `ru`.
- [GRI 102 — Just transition](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-102-3/): GRI 102 — Just transition: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official GRI source.
- [GRI 2-6 — الانتقال العادل (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-102-3/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Gerechte Transformation (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-102-3/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Transición justa (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-102-3/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Transition juste (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-102-3/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Solo la transizione (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-102-3/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Gewoon transitie (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-102-3/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Справедливый переход (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-102-3/): GRI 2 disclosure card; locale `ru`.
- [GRI 102 — GHG emissions reduction targets and progress](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-102-4/): GRI 102 — GHG emissions reduction targets and progress: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the…
- [GRI 2-6 — أهداف خفض انبعاثات غازات الدفيئة والتقدم المحرز (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-102-4/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Ziele und Fortschritt bei der Reduzierung von THG-Emissionen (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-102-4/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Objetivos de reducción de emisiones de GEI y progreso (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-102-4/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Objectifs de réduction des émissions de GES et progrès (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-102-4/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — GHG Obiettivi e progressi della riduzione delle emissioni (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-102-4/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — GHG emissiereductiedoelstellingen en▁vooruitgang (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-102-4/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Целевые показатели и прогресс в сокращении выбросов ПГ (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-102-4/): GRI 2 disclosure card; locale `ru`.
- [GRI 102 — Scope 1 GHG emissions](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-102-5/): GRI 102 — Scope 1 GHG emissions: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official GRI source.
- [GRI 2-6 — انبعاثات غازات الدفيئة في النطاق 1 (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-102-5/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Scope-1-Treibhausgasemissionen (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-102-5/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Emisiones de GEI de alcance 1 (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-102-5/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Émissions de GES du scope 1 (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-102-5/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Ambito 1 GHG emissioni (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-102-5/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Toepassingsgebied 1 GHG ▁emissies (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-102-5/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Выбросы ПГ по области охвата 1 (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-102-5/): GRI 2 disclosure card; locale `ru`.
- [GRI 102 — Scope 2 GHG emissions](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-102-6/): GRI 102 — Scope 2 GHG emissions: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official GRI source.
- [GRI 2-6 — انبعاثات غازات الدفيئة ضمن النطاق 2 (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-102-6/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Scope-2-THG-Emissionen (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-102-6/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Emisiones de GEI de Alcance 2 (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-102-6/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Émissions de GES du périmètre 2 (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-102-6/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Ambito 2 GHG emissioni (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-102-6/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Toepassingsgebied 2 GHG ▁emissies (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-102-6/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Выбросы парниковых газов Scope 2 (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-102-6/): GRI 2 disclosure card; locale `ru`.
- [GRI 102 — Scope 3 GHG emissions](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-102-7/): GRI 102 — Scope 3 GHG emissions: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official GRI source.
- [GRI 2-6 — انبعاثات غازات الدفيئة في النطاق 3 (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-102-7/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Scope-3-THG-Emissionen (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-102-7/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Emisiones de GEI de alcance 3 (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-102-7/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Émissions de GES du Scope 3 (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-102-7/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Ambito 3 GHG emissioni (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-102-7/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Toepassingsgebied 3 GHG ▁emissies (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-102-7/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Выбросы ПГ категории 3 (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-102-7/): GRI 2 disclosure card; locale `ru`.
- [GRI 102 — GHG emissions intensity](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-102-8/): GRI 102 — GHG emissions intensity: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official GRI source.
- [GRI 2-6 — كثافة انبعاثات غازات الدفيئة (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-102-8/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — THG-Emissionsintensität (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-102-8/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Intensidad de las emisiones de GEI (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-102-8/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Intensité des émissions de GES (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-102-8/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — GHG Intensità delle emissioni (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-102-8/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — GHG ▁emissie-intensiteit (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-102-8/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Интенсивность выбросов ПГ (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-102-8/): GRI 2 disclosure card; locale `ru`.
- [GRI 102 — GHG Removals in the Value Chain](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-102-9/): GRI 102 — GHG Removals in the Value Chain: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official GRI…
- [GRI 2-6 — إزالات غازات الدفيئة في سلسلة القيمة (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-102-9/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Treibhausgasentnahmen in der Wertschöpfungskette (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-102-9/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Eliminación de GEI en la cadena de valor (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-102-9/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Éliminations de GES dans la chaîne de valeur (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-102-9/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — GHG Rimozioni nella catena del valore (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-102-9/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — GHG Verhuizingen in de▁waardeketen (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-102-9/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Изъятие ПГ в цепочке создания стоимости (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-102-9/): GRI 2 disclosure card; locale `ru`.
- [GRI 102 — Carbon Credits](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-102-10/): GRI 102 — Carbon Credits: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official GRI source.
- [GRI 2-6 — أرصدة الكربون (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-102-10/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — CO₂-Zertifikate (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-102-10/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Créditos de carbono (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-102-10/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Crédits carbone (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-102-10/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Crediti al carbonio (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-102-10/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Koolstofkredieten (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-102-10/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Углеродные кредиты (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-102-10/): GRI 2 disclosure card; locale `ru`.
- [GRI 103 — Energy policies and commitments](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-103-1/): GRI 103 — Energy policies and commitments: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official GRI…
- [GRI 2-6 — سياسات الطاقة والتزاماتها (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-103-1/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Energiepolitiken und -verpflichtungen (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-103-1/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Políticas y compromisos en materia de energía (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-103-1/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Politiques et engagements énergétiques (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-103-1/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Politiche e impegni energetici (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-103-1/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Energiebeleid en -verbintenissen (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-103-1/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Политики и обязательства в области энергетики (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-103-1/): GRI 2 disclosure card; locale `ru`.
- [GRI 103 — Energy consumption and self-generation within the organization](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-103-2/): GRI 103 — Energy consumption and self-generation within the organization: human-reviewed LRA guidance with preparation fields, evidence and assurance…
- [GRI 2-6 — استهلاك الطاقة والتوليد الذاتي للطاقة داخل المنظمة (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-103-2/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Energieverbrauch und Eigenerzeugung innerhalb der Organisation (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-103-2/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Consumo de energía y autogeneración dentro de la organización (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-103-2/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Consommation d’énergie et autoproduction au sein de l’organisation (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-103-2/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Consumo energetico e auto-generazione all'interno dell'organizzazione (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-103-2/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Energieverbruik en▁zelfopwekking▁binnen de▁organisatie (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-103-2/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Потребление энергии и самостоятельная выработка энергии в организации (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-103-2/): GRI 2 disclosure card; locale `ru`.
- [GRI 103 — Upstream and downstream energy consumption](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-103-3/): GRI 103 — Upstream and downstream energy consumption: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the…
- [GRI 2-6 — استهلاك الطاقة في المراحل الأولية والنهائية (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-103-3/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Energieverbrauch in der vor- und nachgelagerten Wertschöpfungskette (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-103-3/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Consumo de energía aguas arriba y aguas abajo (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-103-3/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Consommation d’énergie en amont et en aval (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-103-3/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Consumo energetico a monte e a valle (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-103-3/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Stroomopwaarts en▁stroomafwaarts▁energieverbruik (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-103-3/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Потребление энергии в upstream- и downstream-цепочке создания стоимости (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-103-3/): GRI 2 disclosure card; locale `ru`.
- [GRI 103 — Energy intensity](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-103-4/): GRI 103 — Energy intensity: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official GRI source.
- [GRI 2-6 — كثافة الطاقة (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-103-4/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Energieintensität (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-103-4/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Intensidad energética (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-103-4/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Intensité énergétique (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-103-4/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Intensità energetica (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-103-4/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Energie-intensiteit (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-103-4/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Энергоёмкость (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-103-4/): GRI 2 disclosure card; locale `ru`.
- [GRI 103 — Reduction in energy consumption](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-103-5/): GRI 103 — Reduction in energy consumption: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official GRI…
- [GRI 2-6 — خفض استهلاك الطاقة (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-103-5/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Reduktion des Energieverbrauchs (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-103-5/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Reducción del consumo de energía (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-103-5/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Réduction de la consommation d'énergie (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-103-5/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Riduzione del consumo energetico (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-103-5/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Vermindering van▁het▁energieverbruik (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-103-5/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Сокращение потребления энергии (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-103-5/): GRI 2 disclosure card; locale `ru`.
- [GRI 201 — Direct economic value generated and distributed](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-201-1/): GRI 201 — Direct economic value generated and distributed: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the…
- [GRI 2-6 — القيمة الاقتصادية المباشرة المتولدة والموزعة (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-201-1/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Generierter und verteilter direkter wirtschaftlicher Wert (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-201-1/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Valor económico directo generado y distribuido (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-201-1/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Valeur▁économique▁directe▁générée et▁distribuée (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-201-1/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Valore economico diretto generato e distribuito (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-201-1/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Directe▁economische▁waarde▁gegenereerd en▁verdeeld (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-201-1/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Прямое созданное и распределённое экономическое значение (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-201-1/): GRI 2 disclosure card; locale `ru`.
- [GRI 201 — Financial implications and other risks and opportunities due to climate change](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-201-2/): GRI 201 — Financial implications and other risks and opportunities due to climate change: human-reviewed LRA guidance with preparation fields, evidence and…
- [GRI 2-6 — الآثار المالية وغيرها من المخاطر والفرص الناجمة عن تغير المناخ (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-201-2/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Finanzielle Auswirkungen sowie sonstige Risiken und Chancen aufgrund des Klimawandels (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-201-2/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Consecuencias financieras y otros riesgos y oportunidades debido al cambio climático (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-201-2/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Incidences▁financières et▁autres▁risques et▁possibilités▁liés aux▁changements▁climatiques (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-201-2/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Implicazioni finanziarie e altri rischi e opportunità a causa del cambiamento climatico (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-201-2/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Financiële▁gevolgen en▁andere▁risico's en▁kansen▁als▁gevolg van▁klimaatverandering (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-201-2/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Финансовые последствия и другие риски и возможности, обусловленные изменением климата (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-201-2/): GRI 2 disclosure card; locale `ru`.
- [GRI 201 — Defined benefit plan obligations and other retirement plans](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-201-3/): GRI 201 — Defined benefit plan obligations and other retirement plans: human-reviewed LRA guidance with preparation fields, evidence and assurance checks…
- [GRI 2-6 — التزامات خطة الاستحقاقات المحددة وغيرها من خطط التقاعد (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-201-3/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Verpflichtungen aus leistungsorientierten Plänen und sonstige Altersversorgungspläne (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-201-3/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Obligaciones del plan de prestaciones definidas y otros planes de jubilación (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-201-3/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Obligations de▁régimes à▁prestations▁déterminées et▁autres▁régimes de▁retraite (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-201-3/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Obblighi del piano d'indennità e altri piani di pensionamento (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-201-3/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Gedefinieerde▁verplichtingen▁uit▁hoofde van▁het▁uitkeringsplan en▁andere▁pensioenregelingen (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-201-3/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Обязательства по планам с установленными выплатами и другие пенсионные планы (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-201-3/): GRI 2 disclosure card; locale `ru`.
- [GRI 201 — Financial assistance received from government](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-201-4/): GRI 201 — Financial assistance received from government: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the…
- [GRI 2-6 — المساعدة المالية الواردة من الحكومة (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-201-4/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Von Regierungen erhaltene finanzielle Unterstützung (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-201-4/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Asistencia financiera recibida del Gobierno (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-201-4/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Aide▁financière▁reçue du▁gouvernement (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-201-4/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Assistenza finanziaria ricevuta dal governo (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-201-4/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Financiële▁bijstand van de▁overheid (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-201-4/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Финансовая помощь, полученная от государства (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-201-4/): GRI 2 disclosure card; locale `ru`.
- [GRI 202 — Ratios of standard entry level wage by gender compared to local minimum wage](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-202-1/): GRI 202 — Ratios of standard entry level wage by gender compared to local minimum wage: human-reviewed LRA guidance with preparation fields, evidence and…
- [GRI 2-6 — نسب مستوى الدخل القياسي حسب نوع الجنس مقارنة بالحد الأدنى للأجور على الصعيد المحلي (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-202-1/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Verhältnisse des standardmäßigen Einstiegslohns nach Geschlecht im Vergleich zum lokalen Mindestlohn (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-202-1/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Ratios del salario estándar por género en comparación con el salario mínimo local (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-202-1/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Ratio entre le▁salaire normal d '▁entrée et le▁salaire minimum local par▁sexe (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-202-1/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Rapporto del salario di livello di entrata standard per sesso rispetto al salario minimo locale (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-202-1/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Verhoudingen▁tussen▁het▁standaard-instapniveau en▁het sekseloon in▁vergelijking met▁het▁lokale▁minimumloon (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-202-1/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Соотношение стандартной заработной платы начального уровня по полу с местной минимальной заработной платой (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-202-1/): GRI 2 disclosure card; locale `ru`.
- [GRI 202 — Proportion of senior management hired from the local community](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-202-2/): GRI 202 — Proportion of senior management hired from the local community: human-reviewed LRA guidance with preparation fields, evidence and assurance…
- [GRI 2-6 — نسبة الإدارة العليا التي تم توظيفها من المجتمع المحلي (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-202-2/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Anteil der aus der lokalen Gemeinschaft eingestellten leitenden Führungskräfte (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-202-2/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Proporción del personal directivo superior contratado por la comunidad local (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-202-2/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Proportion de▁cadres▁supérieurs▁recrutés dans la▁collectivité▁locale (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-202-2/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Proporzione di senior management assunto dalla comunità locale (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-202-2/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Aandeel van▁het▁hoger management in de▁lokale▁gemeenschap (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-202-2/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Доля высшего руководства, нанятого из местного сообщества (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-202-2/): GRI 2 disclosure card; locale `ru`.
- [GRI 203 — Infrastructure investments and services supported](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-203-1/): GRI 203 — Infrastructure investments and services supported: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to…
- [GRI 2-6 — استثمارات وخدمات الهياكل الأساسية المدعومة (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-203-1/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Unterstützte Infrastrukturinvestitionen und Dienstleistungen (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-203-1/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Inversiones y servicios de infraestructura (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-203-1/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Investissements et services dans l'infrastructure (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-203-1/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Investimenti e servizi infrastrutturali supportati (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-203-1/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Investeringen in▁infrastructuur en▁ondersteunende▁diensten (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-203-1/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Поддержанные инвестиции в инфраструктуру и услуги (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-203-1/): GRI 2 disclosure card; locale `ru`.
- [GRI 203 — Significant indirect economic impacts](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-203-2/): GRI 203 — Significant indirect economic impacts: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official…
- [GRI 2-6 — التأثيرات الاقتصادية غير المباشرة الكبيرة (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-203-2/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Bedeutende indirekte wirtschaftliche Auswirkungen (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-203-2/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Efectos económicos indirectos significativos (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-203-2/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Incidences▁économiques▁indirectes▁importantes (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-203-2/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Effetti economici indiretti significativi (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-203-2/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Belangrijke▁indirecte▁economische▁effecten (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-203-2/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Значимые косвенные экономические воздействия (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-203-2/): GRI 2 disclosure card; locale `ru`.
- [GRI 204 — Proportion of spending on local suppliers](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-204-1/): GRI 204 — Proportion of spending on local suppliers: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the…
- [GRI 2-6 — نسبة الإنفاق على الموردين المحليين (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-204-1/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Anteil der Ausgaben für lokale Lieferanten (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-204-1/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Proporción del gasto en proveedores locales (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-204-1/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Proportion des▁dépenses▁consacrées aux▁fournisseurs▁locaux (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-204-1/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Proporzione della spesa per i fornitori locali (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-204-1/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Aandeel van de▁uitgaven voor▁lokale▁leveranciers (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-204-1/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Доля расходов на местных поставщиков (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-204-1/): GRI 2 disclosure card; locale `ru`.
- [GRI 205 — Operations assessed for risks related to corruption](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-205-1/): GRI 205 — Operations assessed for risks related to corruption: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to…
- [GRI 2-6 — العمليات المقيَّمة بشأن المخاطر المتصلة بالفساد (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-205-1/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Auf Risiken im Zusammenhang mit Korruption bewertete Geschäftstätigkeiten (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-205-1/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Operaciones evaluadas para los riesgos relacionados con la corrupción (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-205-1/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Opérations▁évaluées pour les▁risques▁liés à la corruption (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-205-1/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Operazioni valutate per i rischi connessi alla corruzione (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-205-1/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Operaties▁beoordeeld op▁risico's in▁verband met▁corruptie (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-205-1/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Операции, оценённые на предмет рисков, связанных с коррупцией (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-205-1/): GRI 2 disclosure card; locale `ru`.
- [GRI 205 — Communication and training about anti-corruption policies and procedures](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-205-2/): GRI 205 — Communication and training about anti-corruption policies and procedures: human-reviewed LRA guidance with preparation fields, evidence and…
- [GRI 2-6 — الاتصال والتدريب بشأن سياسات وإجراءات مكافحة الفساد (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-205-2/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Kommunikation und Schulungen zu Richtlinien und Verfahren zur Korruptionsbekämpfung (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-205-2/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Comunicación y capacitación sobre políticas y procedimientos de lucha contra la corrupción (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-205-2/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Communication et formation sur les▁politiques et▁procédures de▁lutte▁contre la corruption (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-205-2/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Comunicazione e formazione sulle politiche e procedure anti-corruzione (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-205-2/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Communicatie en▁opleiding over▁beleid en procedures ter▁bestrijding van▁corruptie (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-205-2/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Информирование и обучение по вопросам политик и процедур противодействия коррупции (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-205-2/): GRI 2 disclosure card; locale `ru`.
- [GRI 205 — Confirmed incidents of corruption and actions taken](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-205-3/): GRI 205 — Confirmed incidents of corruption and actions taken: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to…
- [GRI 2-6 — حوادث الفساد المؤكدة والإجراءات المتخذة (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-205-3/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Bestätigte Korruptionsvorfälle und ergriffene Maßnahmen (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-205-3/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Confirmación de incidentes de corrupción y medidas adoptadas (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-205-3/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Cas▁confirmés de corruption et▁mesures▁prises (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-205-3/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Incidenti confermati della corruzione e delle azioni intraprese (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-205-3/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Bevestigde▁incidenten van▁corruptie en▁ondernomen▁acties (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-205-3/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Подтвержденные случаи коррупции и принятые меры (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-205-3/): GRI 2 disclosure card; locale `ru`.
- [GRI 206 — Legal actions for anti-competitive behavior, anti-trust, and monopoly practices](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-206-1/): GRI 206 — Legal actions for anti-competitive behavior, anti-trust, and monopoly practices: human-reviewed LRA guidance with preparation fields, evidence and…
- [GRI 2-6 — الإجراءات القانونية المتعلقة بالسلوك المانع للمنافسة، ومكافحة الاحتكار، والممارسات الاحتكارية (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-206-1/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Rechtliche Maßnahmen aufgrund wettbewerbswidrigen Verhaltens sowie Kartell- und Monopolpraktiken (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-206-1/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Acciones legales para conductas anticompetitivas, antimonopolio y prácticas anti-monopolio (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-206-1/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Actions▁juridiques pour▁comportement anticoncurrentiel,▁pratiques antitrust et▁monopole (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-206-1/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Azioni legali per comportamenti anticoncorrenziali, antitrust e pratiche monopolistiche (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-206-1/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Juridische▁maatregelen voor▁concurrentiebeperkende▁gedragingen, antitrustpraktijken en▁monopoliepraktijken (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-206-1/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Юридические действия в связи с антиконкурентным поведением, нарушениями антимонопольного законодательства и монопольными практиками (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-206-1/): GRI 2 disclosure card; locale `ru`.
- [GRI 207 — Approach to tax](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-207-1/): GRI 207 — Approach to tax: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official GRI source.
- [GRI 2-6 — النهج المتبع إزاء الضرائب (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-207-1/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Steueransatz (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-207-1/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Enfoque fiscal (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-207-1/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Approche▁fiscale (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-207-1/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Approccio alla tassa (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-207-1/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Benadering van de▁belasting (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-207-1/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Подход к налогообложению (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-207-1/): GRI 2 disclosure card; locale `ru`.
- [GRI 207 — Tax governance, control, and risk management](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-207-2/): GRI 207 — Tax governance, control, and risk management: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the…
- [GRI 2-6 — إدارة الضرائب والرقابة وإدارة المخاطر (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-207-2/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Steuer-Governance, Kontrolle und Risikomanagement (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-207-2/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Gobernanza fiscal, control y gestión del riesgo (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-207-2/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Gouvernance,▁contrôle et▁gestion des▁risques▁fiscaux (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-207-2/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Governance fiscale, controllo e gestione dei rischi (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-207-2/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Belastinggovernance,▁controle en▁risicobeheer (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-207-2/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Налоговое управление, контроль и управление рисками (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-207-2/): GRI 2 disclosure card; locale `ru`.
- [GRI 207 — Stakeholder engagement and management of concerns related to tax](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-207-3/): GRI 207 — Stakeholder engagement and management of concerns related to tax: human-reviewed LRA guidance with preparation fields, evidence and assurance…
- [GRI 2-6 — مشاركة أصحاب المصلحة وإدارة الشواغل المتصلة بالضريبة (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-207-3/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Stakeholder-Einbindung und Management von steuerbezogenen Anliegen (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-207-3/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Compromiso y gestión de preocupaciones relacionadas con impuestos (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-207-3/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Engagement des▁intervenants et▁gestion des▁préoccupations▁liées à l'impôt (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-207-3/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Impegno e gestione degli stakeholder relativi alle imposte (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-207-3/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Betrokkenheid van▁belanghebbenden▁bij en▁beheer van de▁bezorgdheid in▁verband met▁belastingen (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-207-3/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Взаимодействие с заинтересованными сторонами и управление связанными с налогами обеспокоенностями (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-207-3/): GRI 2 disclosure card; locale `ru`.
- [GRI 207 — Country-by-country reporting](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-207-4/): GRI 207 — Country-by-country reporting: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official GRI source.
- [GRI 2-6 — التقارير القطرية المقدمة حسب البلدان (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-207-4/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Länderbezogene Berichterstattung (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-207-4/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — País por país que presenta informes (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-207-4/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Rapports pays par pays (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-207-4/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Rapporto paese per paese (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-207-4/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Rapportage per land (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-207-4/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Отчётность по странам (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-207-4/): GRI 2 disclosure card; locale `ru`.
- [GRI 301 — Materials used by weight or volume](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-301-1/): GRI 301 — Materials used by weight or volume: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official GRI…
- [GRI 2-6 — المواد المستخدمة بالوزن أو الحجم (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-301-1/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Nach Gewicht oder Volumen verwendete Materialien (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-301-1/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Materiales utilizados por peso o volumen (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-301-1/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Matériaux▁utilisés en▁poids ou en volume (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-301-1/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Materiali utilizzati per peso o volume (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-301-1/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Materialen▁gebruikt door▁gewicht of volume (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-301-1/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Материалы, использованные по массе или объёму (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-301-1/): GRI 2 disclosure card; locale `ru`.
- [GRI 301 — Recycled input materials used](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-301-2/): GRI 301 — Recycled input materials used: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official GRI source.
- [GRI 2-6 — مواد المدخلات المعاد تدويرها المستخدمة (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-301-2/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Verwendete recycelte Eingangsmaterialien (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-301-2/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Materiales de entrada reciclados (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-301-2/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Matières▁premières▁recyclées▁utilisées (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-301-2/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Materiali di input riciclati utilizzati (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-301-2/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Gebruikte▁gerecyclede▁invoermaterialen (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-301-2/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Использованные переработанные исходные материалы (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-301-2/): GRI 2 disclosure card; locale `ru`.
- [GRI 301 — Reclaimed products and their packaging materials](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-301-3/): GRI 301 — Reclaimed products and their packaging materials: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the…
- [GRI 2-6 — المنتجات المستردة ومواد التغليف (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-301-3/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Zurückgewonnene Produkte und deren Verpackungsmaterialien (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-301-3/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Productos recuperados y sus materiales de embalaje (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-301-3/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Produits réclamés et▁leurs▁matériaux d'emballage (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-301-3/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Prodotti recuperati e loro materiali di imballaggio (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-301-3/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Opgevraagde▁producten en▁verpakkingsmateriaal▁daarvan (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-301-3/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Возвращённые продукты и их упаковочные материалы (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-301-3/): GRI 2 disclosure card; locale `ru`.
- [GRI 302 — Energy consumption within the organization](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-302-1/): GRI 302 — Energy consumption within the organization: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the…
- [GRI 2-6 — استهلاك الطاقة داخل المنظمة (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-302-1/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Energieverbrauch innerhalb der Organisation (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-302-1/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Consumo energético dentro de la organización (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-302-1/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Consommation d'énergie au▁sein de l'organisation (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-302-1/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Consumo di energia all'interno dell'organizzazione (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-302-1/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Energieverbruik▁binnen de▁organisatie (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-302-1/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Потребление энергии внутри организации (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-302-1/): GRI 2 disclosure card; locale `ru`.
- [GRI 302 — Energy consumption outside of the organization](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-302-2/): GRI 302 — Energy consumption outside of the organization: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the…
- [GRI 2-6 — استهلاك الطاقة خارج المنظمة (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-302-2/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Energieverbrauch außerhalb der Organisation (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-302-2/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Consumo energético fuera de la organización (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-302-2/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Consommation d'énergie en▁dehors de l'organisation (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-302-2/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Consumo di energia al di fuori dell'organizzazione (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-302-2/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Energieverbruik▁buiten de▁organisatie (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-302-2/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Потребление энергии за пределами организации (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-302-2/): GRI 2 disclosure card; locale `ru`.
- [GRI 302 — Energy intensity](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-302-3/): GRI 302 — Energy intensity: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official GRI source.
- [GRI 2-6 — كثافة الطاقة (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-302-3/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Energieintensität (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-302-3/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Intensidad energética (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-302-3/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Intensité énergétique (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-302-3/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Intensità energetica (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-302-3/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Energie-intensiteit (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-302-3/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Интенсивность энергопотребления (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-302-3/): GRI 2 disclosure card; locale `ru`.
- [GRI 302 — Reduction of energy consumption](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-302-4/): GRI 302 — Reduction of energy consumption: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official GRI…
- [GRI 2-6 — تخفيض استهلاك الطاقة (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-302-4/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Verringerung des Energieverbrauchs (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-302-4/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Reducción del consumo de energía (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-302-4/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Réduction de la▁consommation d'énergie (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-302-4/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Riduzione del consumo energetico (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-302-4/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Vermindering van▁het▁energieverbruik (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-302-4/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Сокращение потребления энергии (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-302-4/): GRI 2 disclosure card; locale `ru`.
- [GRI 302 — Reductions in energy requirements of products and services](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-302-5/): GRI 302 — Reductions in energy requirements of products and services: human-reviewed LRA guidance with preparation fields, evidence and assurance checks…
- [GRI 2-6 — خفض الاحتياجات من الطاقة للمنتجات والخدمات (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-302-5/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Reduzierungen des Energiebedarfs von Produkten und Dienstleistungen (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-302-5/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Reducción de las necesidades energéticas de los productos y servicios (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-302-5/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Réduction des▁besoins▁énergétiques des▁produits et services (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-302-5/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Riduzioni dei requisiti energetici dei prodotti e dei servizi (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-302-5/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Vermindering van de▁energiebehoeften van▁producten en▁diensten (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-302-5/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Сокращение потребности в энергии продуктов и услуг (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-302-5/): GRI 2 disclosure card; locale `ru`.
- [GRI 303 — Interactions with water as a shared resource](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-303-1/): GRI 303 — Interactions with water as a shared resource: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the…
- [GRI 2-6 — التفاعلات مع المياه بوصفها موردا مشتركا (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-303-1/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Interaktionen mit Wasser als gemeinsamer Ressource (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-303-1/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Interacciones con el agua como recurso compartido (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-303-1/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Interactions avec l'eau en▁tant que▁ressource▁partagée (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-303-1/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Interazioni con acqua come risorsa condivisa (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-303-1/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Interacties met water▁als▁gedeelde▁hulpbron (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-303-1/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Взаимодействие с водой как общим ресурсом (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-303-1/): GRI 2 disclosure card; locale `ru`.
- [GRI 303 — Management of water discharge-related impacts](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-303-2/): GRI 303 — Management of water discharge-related impacts: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the…
- [GRI 2-6 — إدارة الآثار المتصلة بتصريف المياه (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-303-2/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Management wasserbezogener Auswirkungen von Einleitungen (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-303-2/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Gestión de los efectos relacionados con el descarga de agua (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-303-2/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Gestion des impacts▁liés aux▁rejets d'eau (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-303-2/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Gestione degli impatti legati allo scarico dell'acqua (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-303-2/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Beheer van waterlozingsgerelateerde▁effecten (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-303-2/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Управление воздействиями, связанными со сбросом воды (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-303-2/): GRI 2 disclosure card; locale `ru`.
- [GRI 303 — Water withdrawal](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-303-3/): GRI 303 — Water withdrawal: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official GRI source.
- [GRI 2-6 — سحب المياه (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-303-3/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Wasserentnahme (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-303-3/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Retirada del agua (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-303-3/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Prélèvement d'eau (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-303-3/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Ritiro dell'acqua (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-303-3/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Wateronttrekking (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-303-3/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Забор воды (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-303-3/): GRI 2 disclosure card; locale `ru`.
- [GRI 303 — Water discharge](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-303-4/): GRI 303 — Water discharge: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official GRI source.
- [GRI 2-6 — تصريف المياه (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-303-4/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Wasserableitung (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-303-4/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Absorción del agua (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-303-4/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Rejets d'eau (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-303-4/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Scarichi di acqua (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-303-4/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Waterlozing (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-303-4/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Сброс воды (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-303-4/): GRI 2 disclosure card; locale `ru`.
- [GRI 303 — Water consumption](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-303-5/): GRI 303 — Water consumption: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official GRI source.
- [GRI 2-6 — استهلاك المياه (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-303-5/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Wasserverbrauch (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-303-5/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Consumo de agua (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-303-5/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Consommation d'eau (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-303-5/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Consumo d'acqua (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-303-5/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Waterverbruik (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-303-5/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Потребление воды (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-303-5/): GRI 2 disclosure card; locale `ru`.
- [GRI 304 — Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-304-1/): GRI 304 — Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas…
- [GRI 2-6 — المواقع التشغيلية المملوكة أو المستأجرة أو المدارة في المناطق المحمية والمناطق ذات القيمة العالية للتنوع البيولوجي أو المتاخمة لها خارج المناطق المحمية (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-304-1/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Betriebsstandorte im Eigentum, gepachtet oder verwaltet in oder angrenzend an Schutzgebiete und Gebiete mit hohem Biodiversitätswert außerhalb von Schutzgebieten (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-304-1/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Sitios operacionales de propiedad, arrendamiento, gestionados o adyacentes a áreas protegidas y áreas de alto valor de biodiversidad fuera de áreas protegidas (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-304-1/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Sites▁opérationnels▁détenus,▁loués,▁gérés dans des zones▁protégées ou▁adjacentes à▁celles-ci et zones de▁grande▁valeur pour la▁biodiversité en▁dehors des zones▁protégées (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-304-1/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Siti operativi posseduti, affittati, gestiti o adiacenti, aree protette e aree ad alto valore di biodiversità al di fuori delle aree protette (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-304-1/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Operationele sites die▁eigendom▁zijn van,▁worden▁gehuurd,▁beheerd in of▁grenzend▁aan▁beschermde▁gebieden en▁gebieden met▁een▁hoge▁biodiversiteitswaarde▁buiten▁beschermde▁gebieden (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-304-1/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Объекты деятельности, принадлежащие организации, арендуемые ею, управляемые ею на территории охраняемых территорий или расположенные рядом с охраняемыми территориями и территориями высокой ценности биоразнообразия за пределами охраняемых территорий (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-304-1/): GRI 2 disclosure card; locale `ru`.
- [GRI 304 — Significant impacts of activities, products and services on biodiversity](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-304-2/): GRI 304 — Significant impacts of activities, products and services on biodiversity: human-reviewed LRA guidance with preparation fields, evidence and…
- [GRI 2-6 — التأثيرات الكبيرة للأنشطة والمنتجات والخدمات على التنوع البيولوجي (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-304-2/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Wesentliche Auswirkungen von Aktivitäten, Produkten und Dienstleistungen auf die Biodiversität (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-304-2/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Repercusiones significativas de las actividades, los productos y los servicios sobre la diversidad biológica (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-304-2/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Impacts▁importants des▁activités,▁produits et services sur la▁biodiversité (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-304-2/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Impatto significativo di attività, prodotti e servizi sulla biodiversità (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-304-2/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Belangrijke▁effecten van▁activiteiten,▁producten en▁diensten op de▁biodiversiteit (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-304-2/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Существенные воздействия деятельности, продукции и услуг на биоразнообразие (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-304-2/): GRI 2 disclosure card; locale `ru`.
- [GRI 304 — Habitats protected or restored](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-304-3/): GRI 304 — Habitats protected or restored: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official GRI…
- [GRI 2-6 — الموائل المحمية أو المستعادة (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-304-3/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Geschützte oder wiederhergestellte Lebensräume (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-304-3/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Hábitats protegidos o restaurados (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-304-3/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Habitats▁protégés ou▁restaurés (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-304-3/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Habitat protetti o restaurati (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-304-3/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Habitats▁beschermd of▁hersteld (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-304-3/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Охраняемые или восстановленные местообитания (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-304-3/): GRI 2 disclosure card; locale `ru`.
- [GRI 304 — IUCN Red List species and national conservation list species with habitats in areas affected by operations](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-304-4/): GRI 304 — IUCN Red List species and national conservation list species with habitats in areas affected by operations: human-reviewed LRA guidance with…
- [GRI 2-6 — الأنواع المدرجة في القائمة الحمراء وقائمة الحفظ الوطنية التي توجد بها موائل في المناطق المتأثرة بالعمليات (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-304-4/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Arten der Roten Liste der IUCN und Arten nationaler Schutzlisten mit Lebensräumen in Gebieten, die von den Tätigkeiten betroffen sind (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-304-4/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Especies de la Lista Roja de la UICN y especies de lista nacional de conservación con hábitats en áreas afectadas por operaciones (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-304-4/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Espèces▁inscrites sur la▁Liste▁rouge de l'UICN et▁espèces▁inscrites sur la▁liste▁nationale de conservation▁ayant des habitats dans les zones▁touchées par les▁opérations (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-304-4/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — IUCN Elenco Rosso specie e lista di conservazione nazionale specie con habitat nelle zone colpite dalle operazioni (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-304-4/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — IUCN Red List▁soorten en▁nationale▁instandhoudingslijst▁soorten met habitats in▁gebieden die▁getroffen▁zijn door▁activiteiten (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-304-4/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Виды Красного списка IUCN и виды из национальных природоохранных списков, чьи местообитания находятся на территориях, затронутых операциями (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-304-4/): GRI 2 disclosure card; locale `ru`.
- [GRI 305 — Direct (Scope 1) GHG emissions](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-305-1/): GRI 305 — Direct (Scope 1) GHG emissions: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official GRI…
- [GRI 2-6 — Direct (Scope) 1) GHG الانبعاثات (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-305-1/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Direkte (Scope 1) Treibhausgasemissionen (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-305-1/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Directo (Scope) 1) GHG emisiones (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-305-1/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Directe (étendue) 1) GHG ▁émissions (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-305-1/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Diretto (Scope) 1) GHG emissioni (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-305-1/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Rechtstreeks (Scope 1) GHG ▁emissies (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-305-1/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Прямые выбросы парниковых газов (Scope 1) (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-305-1/): GRI 2 disclosure card; locale `ru`.
- [GRI 305 — Energy indirect (Scope 2) GHG emissions](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-305-2/): GRI 305 — Energy indirect (Scope 2) GHG emissions: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official…
- [GRI 2-6 — الطاقة غير المباشرة (العملة الإلكترونية) 2) GHG الانبعاثات (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-305-2/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Indirekte energiebedingte THG-Emissionen (Scope 2) (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-305-2/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Energía indirecta (Scope) 2) GHG emisiones (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-305-2/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Énergie▁indirecte (Scope 2) GHG ▁émissions (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-305-2/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Energia indiretta (Scope 2) GHG emissioni (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-305-2/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Indirecte▁energie (Scope) 2) GHG ▁emissies (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-305-2/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Косвенные энергетические выбросы ПГ (область охвата 2) (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-305-2/): GRI 2 disclosure card; locale `ru`.
- [GRI 305 — Other indirect (Scope 3) GHG emissions](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-305-3/): GRI 305 — Other indirect (Scope 3) GHG emissions: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official…
- [GRI 2-6 — غير مباشر آخر (الإسبانية) 3) GHG الانبعاثات (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-305-3/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Sonstige indirekte (Scope 3) THG-Emissionen (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-305-3/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Otros indirectos (Scope) 3) GHG emisiones (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-305-3/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Autres▁indirects (Scope) 3) GHG ▁émissions (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-305-3/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Altri indiretti (Scope 3) GHG emissioni (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-305-3/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Andere▁indirecte (Scope 3) GHG ▁emissies (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-305-3/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Прочие косвенные выбросы ПГ (Scope 3) (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-305-3/): GRI 2 disclosure card; locale `ru`.
- [GRI 305 — GHG emissions intensity](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-305-4/): GRI 305 — GHG emissions intensity: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official GRI source.
- [GRI 2-6 — كثافة انبعاثات غازات الدفيئة (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-305-4/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Intensität der Treibhausgasemissionen (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-305-4/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Intensidad de las emisiones de GEI (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-305-4/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Intensité des émissions de GES (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-305-4/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — GHG Intensità delle emissioni (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-305-4/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — GHG ▁emissie-intensiteit (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-305-4/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Интенсивность выбросов ПГ (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-305-4/): GRI 2 disclosure card; locale `ru`.
- [GRI 305 — Reduction of GHG emissions](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-305-5/): GRI 305 — Reduction of GHG emissions: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official GRI source.
- [GRI 2-6 — تخفيض GHG الانبعاثات (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-305-5/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Reduktion der THG-Emissionen (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-305-5/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Reducción de GHG emisiones (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-305-5/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Réduction des GHG ▁émissions (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-305-5/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Riduzione della GHG emissioni (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-305-5/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Vermindering van de GHG ▁emissies (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-305-5/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Сокращение выбросов парниковых газов (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-305-5/): GRI 2 disclosure card; locale `ru`.
- [GRI 305 — Emissions of ozone-depleting substances (ODS)](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-305-6/): GRI 305 — Emissions of ozone-depleting substances (ODS): human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the…
- [GRI 2-6 — انبعاثات المواد المستنفدة للأوزون (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-305-6/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Emissionen ozonabbauender Stoffe (ODS) (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-305-6/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Emisiones de sustancias que agotan el ozono (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-305-6/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Émissions de substances▁appauvrissant la▁couche d ' ozone (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-305-6/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Emissioni di sostanze che riducono l'ozono (ODS) (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-305-6/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Emissies van▁ozonafbrekende▁stoffen (ODS) (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-305-6/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Выбросы озоноразрушающих веществ (ODS) (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-305-6/): GRI 2 disclosure card; locale `ru`.
- [GRI 305 — Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-305-7/): GRI 305 — Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions: human-reviewed LRA guidance with preparation fields, evidence and…
- [GRI 2-6 — أكسيدات النيتروجين وأكسيدات الكبريت وغيرها من الانبعاثات الجوية الكبيرة (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-305-7/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Stickstoffoxide (NOx), Schwefeloxide (SOx) und andere signifikante Luftemissionen (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-305-7/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — óxidos de nitrógeno (NOx), óxidos de azufre (SOx) y otras emisiones de aire significativas (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-305-7/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Oxydes d'azote (NOx), oxydes de▁soufre (SOx) et▁autres▁émissions▁atmosphériques▁importantes (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-305-7/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Ossidi di azoto (NOx), ossidi di zolfo (SOx) e altre emissioni di aria significative (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-305-7/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Stikstofoxiden (NOx),▁zwaveloxiden (SOx) en▁andere significante▁luchtemissies (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-305-7/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Оксиды азота (NOx), оксиды серы (SOx) и другие значимые выбросы в атмосферу (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-305-7/): GRI 2 disclosure card; locale `ru`.
- [GRI 306 — Waste generation and significant waste-related impacts](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-306-1/): GRI 306 — Waste generation and significant waste-related impacts: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer…
- [GRI 2-6 — توليد النفايات والآثار الكبيرة المتصلة بالنفايات (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-306-1/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Abfallerzeugung und erhebliche abfallbezogene Auswirkungen (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-306-1/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Generación de desechos y efectos importantes relacionados con los desechos (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-306-1/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Production de▁déchets et▁incidences▁importantes sur les▁déchets (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-306-1/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Generazione di rifiuti e impatti significativi legati ai rifiuti (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-306-1/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Afvalproductie en significante▁afvaleffecten (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-306-1/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Образование отходов и значимые воздействия, связанные с отходами (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-306-1/): GRI 2 disclosure card; locale `ru`.
- [GRI 306 — Management of significant waste-related impacts](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-306-2/): GRI 306 — Management of significant waste-related impacts: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the…
- [GRI 2-6 — إدارة الآثار الهامة المتصلة بالنفايات (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-306-2/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Management bedeutender abfallbezogener Auswirkungen (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-306-2/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Gestión de los efectos importantes relacionados con los desechos (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-306-2/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Gestion des impacts▁importants▁liés aux▁déchets (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-306-2/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Gestione degli impatti rilevanti legati ai rifiuti (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-306-2/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Beheer van significante▁afvaleffecten (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-306-2/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Управление значительными воздействиями, связанными с отходами (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-306-2/): GRI 2 disclosure card; locale `ru`.
- [GRI 306 — Waste generated](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-306-3/): GRI 306 — Waste generated: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official GRI source.
- [GRI 2-6 — النفايات المتولدة (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-306-3/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Erzeugte Abfälle (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-306-3/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Desecho generado (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-306-3/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Déchets▁produits (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-306-3/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Rifiuti generati (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-306-3/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Genererend▁afval (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-306-3/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Образованные отходы (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-306-3/): GRI 2 disclosure card; locale `ru`.
- [GRI 306 — Waste diverted from disposal](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-306-4/): GRI 306 — Waste diverted from disposal: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official GRI source.
- [GRI 2-6 — النفايات المحوّلة عن التخلص منها (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-306-4/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Von der Entsorgung umgeleitete Abfälle (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-306-4/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Residuos desviados de la eliminación (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-306-4/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Déchets détournés de l’élimination (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-306-4/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Rifiuti sottratti allo smaltimento (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-306-4/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Aan verwijdering onttrokken afval (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-306-4/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Отходы, направленные не на удаление (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-306-4/): GRI 2 disclosure card; locale `ru`.
- [GRI 306 — Waste directed to disposal](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-306-5/): GRI 306 — Waste directed to disposal: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official GRI source.
- [GRI 2-6 — النفايات الموجهة للتخلص منها (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-306-5/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Zur Entsorgung bestimmte Abfälle (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-306-5/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Residuos destinados a la eliminación (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-306-5/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Déchets destinés à l’élimination (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-306-5/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Rifiuti destinati allo smaltimento (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-306-5/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Voor verwijdering bestemd afval (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-306-5/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Отходы, направленные на удаление (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-306-5/): GRI 2 disclosure card; locale `ru`.
- [GRI 308 — New suppliers that were screened using environmental criteria](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-308-1/): GRI 308 — New suppliers that were screened using environmental criteria: human-reviewed LRA guidance with preparation fields, evidence and assurance checks…
- [GRI 2-6 — موردون جدد تم فحصهم باستخدام المعايير البيئية (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-308-1/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Neue Lieferanten, die anhand von Umweltkriterien überprüft wurden (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-308-1/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Nuevos proveedores que fueron analizados utilizando criterios ambientales (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-308-1/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Nouveaux▁fournisseurs▁ayant▁fait l'objet d'un▁contrôle▁selon des▁critères environnementaux (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-308-1/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Nuovi fornitori che sono stati proiettati utilizzando criteri ambientali (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-308-1/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Nieuwe▁leveranciers die▁zijn gescreend op basis van▁milieucriteria (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-308-1/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Новые поставщики, прошедшие проверку с использованием экологических критериев (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-308-1/): GRI 2 disclosure card; locale `ru`.
- [GRI 308 — Negative environmental impacts in the supply chain and actions taken](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-308-2/): GRI 308 — Negative environmental impacts in the supply chain and actions taken: human-reviewed LRA guidance with preparation fields, evidence and assurance…
- [GRI 2-6 — التأثيرات البيئية السلبية في سلسلة الإمداد والإجراءات المتخذة (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-308-2/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Negative Umweltauswirkungen in der Lieferkette und ergriffene Maßnahmen (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-308-2/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Efectos ambientales negativos en la cadena de suministro y medidas adoptadas (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-308-2/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Impacts environnementaux▁négatifs dans la▁chaîne d'approvisionnement et▁mesures▁prises (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-308-2/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Impatto ambientale negativo nella catena di fornitura e azioni intraprese (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-308-2/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Negatieve▁milieueffecten in de▁toeleveringsketen en▁ondernomen▁acties (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-308-2/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Негативные воздействия на окружающую среду в цепочке поставок и предпринятые действия (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-308-2/): GRI 2 disclosure card; locale `ru`.
- [GRI 401 — New employee hires and employee turnover](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-401-1/): GRI 401 — New employee hires and employee turnover: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the…
- [GRI 2-6 — تعيينات الموظفين الجديدة ودوران الموظفين (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-401-1/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Neueinstellungen und Fluktuation von Beschäftigten (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-401-1/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Nuevos empleados de alquileres y facturación de empleados (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-401-1/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — embauches de▁nouveaux▁employés et▁roulement des▁employés (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-401-1/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Nuovi assunti dei dipendenti e fatturato dei dipendenti (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-401-1/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Nieuwe▁werknemers en▁personeelsomzet (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-401-1/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Новые сотрудники и текучесть кадров (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-401-1/): GRI 2 disclosure card; locale `ru`.
- [GRI 401 — Benefits provided to full-time employees that are not provided to temporary or part-time employees](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-401-2/): GRI 401 — Benefits provided to full-time employees that are not provided to temporary or part-time employees: human-reviewed LRA guidance with preparation…
- [GRI 2-6 — الاستحقاقات المقدمة للموظفين المتفرغين الذين لا يُقدمون للموظفين المؤقتين أو غير المتفرغين (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-401-2/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Leistungen für Vollzeitbeschäftigte, die nicht für temporär Beschäftigte oder Teilzeitbeschäftigte bereitgestellt werden (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-401-2/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Beneficios proporcionados a los empleados a tiempo completo que no se proporcionan a los empleados temporales o a tiempo parcial (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-401-2/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Avantages▁accordés aux▁employés à▁temps▁plein qui ne▁sont▁pas▁fournis aux▁employés▁temporaires ou à▁temps▁partiel (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-401-2/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Vantaggi forniti ai dipendenti a tempo pieno che non sono forniti ai dipendenti temporanei o a tempo parziale (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-401-2/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Prestaties die▁worden▁verleend▁aan▁voltijdse▁werknemers die▁niet▁aan▁tijdelijke of▁deeltijdse▁werknemers▁worden▁verstrekt (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-401-2/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Льготы, предоставляемые штатным сотрудникам на полной занятости, но не предоставляемые временным сотрудникам или сотрудникам на частичной занятости (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-401-2/): GRI 2 disclosure card; locale `ru`.
- [GRI 401 — Parental leave](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-401-3/): GRI 401 — Parental leave: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official GRI source.
- [GRI 2-6 — الإجازة الوالدية (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-401-3/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Elternzeit (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-401-3/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Licencia parental (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-401-3/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Congé parental (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-401-3/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — congedo parentale (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-401-3/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Ouderschapsverlof (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-401-3/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Отпуск по уходу за ребенком (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-401-3/): GRI 2 disclosure card; locale `ru`.
- [GRI 402 — Minimum notice periods regarding operational changes](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-402-1/): GRI 402 — Minimum notice periods regarding operational changes: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to…
- [GRI 2-6 — فترات الإشعار الدنيا المتعلقة بالتغييرات التشغيلية (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-402-1/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Mindestankündigungsfristen bezüglich betrieblicher Veränderungen (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-402-1/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Períodos mínimos de notificación respecto de los cambios operacionales (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-402-1/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Périodes de▁préavis▁minimales▁concernant les▁changements▁opérationnels (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-402-1/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Periodo minimo di preavviso per le modifiche operative (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-402-1/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Minimumtermijnen voor de▁kennisgeving van▁operationele▁wijzigingen (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-402-1/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Минимальные сроки уведомления об операционных изменениях (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-402-1/): GRI 2 disclosure card; locale `ru`.
- [GRI 403 — Occupational health and safety management system](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-403-1/): GRI 403 — Occupational health and safety management system: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the…
- [GRI 2-6 — نظام إدارة الصحة والسلامة المهنيتين (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-403-1/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Managementsystem für Sicherheit und Gesundheitsschutz am Arbeitsplatz (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-403-1/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Sistema de gestión de la salud y la seguridad ocupacional (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-403-1/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Système de▁gestion de la▁santé et de la▁sécurité au travail (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-403-1/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Sistema di gestione della salute e della sicurezza sul lavoro (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-403-1/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Systeem voor▁gezondheids- en▁veiligheidsbeheer op▁het▁werk (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-403-1/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Система управления охраной труда и безопасностью (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-403-1/): GRI 2 disclosure card; locale `ru`.
- [GRI 403 — Hazard identification, risk assessment, and incident investigation](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-403-2/): GRI 403 — Hazard identification, risk assessment, and incident investigation: human-reviewed LRA guidance with preparation fields, evidence and assurance…
- [GRI 2-6 — تحديد المخاطر وتقييم المخاطر والتحقيق في الحوادث (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-403-2/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Gefahrenermittlung, Risikobewertung und Untersuchung von Vorfällen (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-403-2/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Identificación de peligros, evaluación de riesgos e investigación de incidentes (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-403-2/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Identification des dangers,▁évaluation des▁risques et▁enquête sur les incidents (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-403-2/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Identificazione, valutazione del rischio e indagini sugli incidenti (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-403-2/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Gevarenidentificatie,▁risicobeoordeling en▁onderzoek▁naar▁incidenten (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-403-2/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Выявление опасностей, оценка рисков и расследование инцидентов (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-403-2/): GRI 2 disclosure card; locale `ru`.
- [GRI 403 — Occupational health services](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-403-3/): GRI 403 — Occupational health services: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official GRI source.
- [GRI 2-6 — خدمات الصحة المهنية (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-403-3/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Arbeitsmedizinische Dienste (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-403-3/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Servicios de salud ocupacional (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-403-3/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Services de▁santé au travail (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-403-3/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Servizi sanitari professionali (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-403-3/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Arbeidsgeneeskundige▁diensten (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-403-3/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Службы охраны здоровья работников (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-403-3/): GRI 2 disclosure card; locale `ru`.
- [GRI 403 — Worker participation, consultation, and communication on occupational health and safety](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-403-4/): GRI 403 — Worker participation, consultation, and communication on occupational health and safety: human-reviewed LRA guidance with preparation fields…
- [GRI 2-6 — مشاركة العمال والتشاور والاتصال بشأن الصحة والسلامة المهنيتين (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-403-4/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Beteiligung, Konsultation und Kommunikation der Arbeitnehmer zu Gesundheit und Sicherheit am Arbeitsplatz (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-403-4/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Participación laboral, consulta y comunicación sobre salud y seguridad ocupacional (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-403-4/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Participation des▁travailleurs, consultation et communication sur la▁santé et la▁sécurité au travail (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-403-4/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Partecipazione, consultazione e comunicazione dei lavoratori in materia di salute e sicurezza sul lavoro (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-403-4/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Participatie,▁raadpleging en▁communicatie van▁werknemers over▁gezondheid en▁veiligheid op▁het▁werk (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-403-4/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Участие работников, консультации с ними и коммуникация по вопросам охраны труда и безопасности (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-403-4/): GRI 2 disclosure card; locale `ru`.
- [GRI 403 — Worker training on occupational health and safety](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-403-5/): GRI 403 — Worker training on occupational health and safety: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to…
- [GRI 2-6 — تدريب العمال على الصحة والسلامة المهنيتين (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-403-5/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Schulungen der Arbeitskräfte zu Gesundheit und Sicherheit am Arbeitsplatz (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-403-5/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Formación profesional en salud y seguridad ocupacional (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-403-5/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Formation des▁travailleurs en▁matière de▁santé et de▁sécurité au travail (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-403-5/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Formazione professionale per la salute e la sicurezza sul lavoro (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-403-5/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Opleiding van▁werknemers op▁het▁gebied van▁gezondheid en▁veiligheid op▁het▁werk (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-403-5/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Обучение работников вопросам охраны труда и здоровья (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-403-5/): GRI 2 disclosure card; locale `ru`.
- [GRI 403 — Promotion of worker health](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-403-6/): GRI 403 — Promotion of worker health: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official GRI source.
- [GRI 2-6 — تعزيز صحة العمال (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-403-6/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Förderung der Gesundheit von Beschäftigten (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-403-6/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Promoción de la salud de los trabajadores (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-403-6/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Promotion de la▁santé des▁travailleurs (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-403-6/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Promozione della salute dei lavoratori (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-403-6/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Bevordering van de▁gezondheid van de▁werknemers (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-403-6/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Укрепление здоровья работников (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-403-6/): GRI 2 disclosure card; locale `ru`.
- [GRI 403 — Prevention and mitigation of occupational health and safety impacts directly linked by business relationships](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-403-7/): GRI 403 — Prevention and mitigation of occupational health and safety impacts directly linked by business relationships: human-reviewed LRA guidance with…
- [GRI 2-6 — الوقاية من آثار الصحة والسلامة المهنيتين والتخفيف من حدتها التي ترتبط ارتباطا مباشرا بالعلاقات التجارية (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-403-7/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Prävention und Abmilderung von Auswirkungen auf Gesundheit und Sicherheit am Arbeitsplatz, die direkt mit Geschäftsbeziehungen verbunden sind (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-403-7/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Prevención y mitigación de los efectos de la salud y la seguridad ocupacional directamente vinculados por las relaciones comerciales (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-403-7/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Prévention et▁atténuation des impacts sur la▁santé et la▁sécurité au travail▁directement▁liés aux relations d'affaires (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-403-7/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Prevenzione e mitigazione degli impatti sulla salute e sulla sicurezza sul lavoro direttamente legati alle relazioni commerciali (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-403-7/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Preventie en▁beperking van▁gezondheids- en▁veiligheidseffecten op▁het▁werk die▁rechtstreeks▁verband▁houden met▁zakelijke▁relaties (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-403-7/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Предотвращение и смягчение воздействий на охрану труда и безопасность, напрямую связанных с деловыми отношениями (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-403-7/): GRI 2 disclosure card; locale `ru`.
- [GRI 403 — Workers covered by an occupational health and safety management system](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-403-8/): GRI 403 — Workers covered by an occupational health and safety management system: human-reviewed LRA guidance with preparation fields, evidence and…
- [GRI 2-6 — العمال المشمولون بنظام إدارة الصحة والسلامة المهنيتين (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-403-8/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Beschäftigte, die von einem Managementsystem für Sicherheit und Gesundheit am Arbeitsplatz abgedeckt sind (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-403-8/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Trabajadores cubiertos por un sistema de salud y seguridad ocupacional (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-403-8/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Travailleurs▁couverts par un▁système de▁gestion de la▁santé et de la▁sécurité au travail (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-403-8/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Lavoratori coperti da un sistema di gestione della salute e della sicurezza sul lavoro (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-403-8/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Werknemers die▁onder▁een▁gezondheids- en▁veiligheidsmanagementsysteem▁vallen (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-403-8/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Работники, охваченные системой управления охраной труда и здоровья (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-403-8/): GRI 2 disclosure card; locale `ru`.
- [GRI 403 — Work-related injuries](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-403-9/): GRI 403 — Work-related injuries: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official GRI source.
- [GRI 2-6 — الإصابات المتصلة بالعمل (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-403-9/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Arbeitsbedingte Verletzungen (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-403-9/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Lesiones relacionadas con el trabajo (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-403-9/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Blessures▁liées au travail (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-403-9/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Infortuni sul lavoro (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-403-9/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Blessures op▁het▁werk (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-403-9/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Травмы, связанные с работой (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-403-9/): GRI 2 disclosure card; locale `ru`.
- [GRI 403 — Work-related ill health](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-403-10/): GRI 403 — Work-related ill health: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official GRI source.
- [GRI 2-6 — الصحة المتصلة بالعمل (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-403-10/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Arbeitsbedingte Erkrankungen (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-403-10/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Salud relacionada con el trabajo (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-403-10/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Mauvaise▁santé▁liée au travail (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-403-10/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Sanità relativa al lavoro (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-403-10/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Ziekte op▁het▁werk (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-403-10/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Нарушения здоровья, связанные с работой (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-403-10/): GRI 2 disclosure card; locale `ru`.
- [GRI 404 — Average hours of training per year per employee](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-404-1/): GRI 404 — Average hours of training per year per employee: GRI 404-1 (Training and Education): Average hours of training per year per employee. LRA guidance…
- [GRI 2-6 — متوسط ساعات التدريب في السنة لكل موظف (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-404-1/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Durchschnittliche Anzahl der Schulungsstunden pro Jahr und Beschäftigten (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-404-1/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Horas medias de formación por año por empleado (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-404-1/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Nombre▁moyen d'heures de formation par an et par▁employé (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-404-1/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Ore medie di formazione all'anno per dipendente (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-404-1/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Gemiddelde▁opleidingsuren per▁jaar per▁werknemer (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-404-1/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Среднее количество часов обучения в год на одного сотрудника (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-404-1/): GRI 2 disclosure card; locale `ru`.
- [GRI 404 — Programs for upgrading employee skills and transition assistance programs](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-404-2/): GRI 404 — Programs for upgrading employee skills and transition assistance programs: GRI 404-2 (Training and Education): Programs for upgrading employee…
- [GRI 2-6 — برامج لتحسين مهارات الموظفين وبرامج المساعدة الانتقالية (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-404-2/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Programme zur Weiterentwicklung der Fähigkeiten von Mitarbeitenden und Programme zur Unterstützung beim Übergang (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-404-2/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Programas para mejorar las habilidades de los empleados y programas de asistencia para la transición (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-404-2/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Programmes d'amélioration des▁compétences des▁employés et programmes d'aide à la transition (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-404-2/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Programmi per l'aggiornamento delle competenze dei dipendenti e programmi di assistenza alla transizione (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-404-2/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Programma's voor▁het▁verbeteren van de▁vaardigheden van▁werknemers en▁programma's voor▁overgangsbijstand (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-404-2/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Программы повышения квалификации сотрудников и программы содействия при переходе (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-404-2/): GRI 2 disclosure card; locale `ru`.
- [GRI 404 — Percentage of employees receiving regular performance and career development reviews](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-404-3/): GRI 404 — Percentage of employees receiving regular performance and career development reviews: GRI 404-3 (Training and Education): Percentage of employees…
- [GRI 2-6 — النسبة المئوية للموظفين الذين يتلقون استعراضات منتظمة للأداء والتطوير الوظيفي (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-404-3/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Prozentsatz der Mitarbeitenden, die regelmäßige Leistungs- und Karriereentwicklungsbeurteilungen erhalten (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-404-3/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Porcentaje de empleados que reciben exámenes periódicos de desempeño y desarrollo profesional (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-404-3/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Pourcentage d'employés▁recevant des▁examens▁réguliers du▁rendement et du perfectionnement▁professionnel (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-404-3/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Percentuale di dipendenti che ricevono regolari prestazioni e recensioni di sviluppo della carriera (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-404-3/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Percentage▁werknemers▁dat▁regelmatig▁prestaties en▁beoordelingen van▁loopbaanontwikkeling▁ontvangt (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-404-3/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Процент сотрудников, регулярно проходящих оценку результатов деятельности и карьерного развития (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-404-3/): GRI 2 disclosure card; locale `ru`.
- [GRI 405 — Diversity of governance bodies and employees](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-405-1/): GRI 405 — Diversity of governance bodies and employees: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the…
- [GRI 2-6 — تنوع هيئات الإدارة والموظفين (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-405-1/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Diversität der Leitungsorgane und Beschäftigten (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-405-1/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Diversidad de los órganos de gobernanza y los empleados (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-405-1/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Diversité des▁organes de▁gouvernance et des▁employés (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-405-1/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Diversità degli organi di governo e dei dipendenti (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-405-1/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Diversiteit van▁bestuursorganen en▁werknemers (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-405-1/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Разнообразие органов управления и работников (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-405-1/): GRI 2 disclosure card; locale `ru`.
- [GRI 405 — Ratio of basic salary and remuneration of women to men](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-405-2/): GRI 405 — Ratio of basic salary and remuneration of women to men: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer…
- [GRI 2-6 — نسبة الرواتب والأجر الأساسيين للمرأة إلى الرجل (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-405-2/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Verhältnis des Grundgehalts und der Vergütung von Frauen zu Männern (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-405-2/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Proporción del sueldo básico y la remuneración de las mujeres a los hombres (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-405-2/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Rapport entre le▁salaire de base et la▁rémunération des▁femmes et▁celle des▁hommes (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-405-2/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Rapporto di salario e retribuzione di base delle donne agli uomini (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-405-2/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Verhouding▁tussen▁het▁basissalaris en de▁beloning van▁vrouwen en▁mannen (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-405-2/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Соотношение базовой заработной платы и вознаграждения женщин и мужчин (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-405-2/): GRI 2 disclosure card; locale `ru`.
- [GRI 406 — Incidents of discrimination and corrective actions taken](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-406-1/): GRI 406 — Incidents of discrimination and corrective actions taken: human-reviewed LRA guidance with preparation fields, evidence and assurance checks…
- [GRI 2-6 — حوادث التمييز والإجراءات التصحيحية المتخذة (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-406-1/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Vorfälle von Diskriminierung und ergriffene Abhilfemaßnahmen (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-406-1/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Incidentes de discriminación y medidas correctivas adoptadas (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-406-1/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Incidents de discrimination et▁mesures▁correctives (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-406-1/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Incidenti di discriminazione e azioni correttive intraprese (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-406-1/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Incidenten van▁discriminatie en▁corrigerende▁maatregelen (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-406-1/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Случаи дискриминации и принятые корректирующие меры (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-406-1/): GRI 2 disclosure card; locale `ru`.
- [GRI 407 — Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-407-1/): GRI 407 — Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk: human-reviewed LRA guidance with…
- [GRI 2-6 — العمليات والموردون التي قد يتعرض فيها الحق في حرية تكوين الجمعيات والمفاوضة الجماعية للخطر (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-407-1/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Geschäftstätigkeiten und Lieferanten, bei denen das Recht auf Vereinigungsfreiheit und Kollektivverhandlungen gefährdet sein kann (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-407-1/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Operaciones y proveedores en los que el derecho a la libertad de asociación y a la negociación colectiva puede estar en peligro (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-407-1/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Opérations et▁fournisseurs dans▁lesquels le droit à la▁liberté d'association et de▁négociation collective▁peut▁être en danger (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-407-1/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Operazioni e fornitori in cui il diritto alla libertà di associazione e di contrattazione collettiva può essere a rischio (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-407-1/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Activiteiten en▁leveranciers▁waarbij▁het▁recht op▁vrijheid van▁vereniging en▁collectieve onderhandelingen▁gevaar▁kan▁lopen (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-407-1/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Операции и поставщики, в которых право на свободу объединения и ведение коллективных переговоров может подвергаться риску (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-407-1/): GRI 2 disclosure card; locale `ru`.
- [GRI 408 — Operations and suppliers at significant risk for incidents of child labor](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-408-1/): GRI 408 — Operations and suppliers at significant risk for incidents of child labor: human-reviewed LRA guidance with preparation fields, evidence and…
- [GRI 2-6 — العمليات والموردون المعرضين لخطر كبير في حوادث عمل الأطفال (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-408-1/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Geschäftstätigkeiten und Lieferanten mit erheblichem Risiko von Vorfällen von Kinderarbeit (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-408-1/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Operaciones y proveedores en riesgo significativo de incidentes de trabajo infantil (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-408-1/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Opérations et▁fournisseurs à▁risque important pour les incidents de travail des▁enfants (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-408-1/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Operazioni e fornitori a rischio significativo per incidenti di lavoro minorile (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-408-1/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Operaties en▁leveranciers met▁een significant▁risico op▁incidenten met▁kinderarbeid (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-408-1/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Операции и поставщики, сопряженные со значительным риском случаев использования детского труда (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-408-1/): GRI 2 disclosure card; locale `ru`.
- [GRI 409 — Operations and suppliers at significant risk for incidents of forced or compulsory labor](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-409-1/): GRI 409 — Operations and suppliers at significant risk for incidents of forced or compulsory labor: human-reviewed LRA guidance with preparation fields…
- [GRI 2-6 — العمليات والموردون المعرضين لخطر كبير بسبب حوادث العمل القسري أو الإلزامي (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-409-1/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Tätigkeiten und Lieferanten mit erheblichem Risiko für Vorfälle von Zwangs- oder Pflichtarbeit (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-409-1/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Operaciones y proveedores en riesgo significativo de incidentes de trabajo forzoso u obligatorio (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-409-1/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Opérations et▁fournisseurs à▁risque important pour les incidents de travail▁forcé ou▁obligatoire (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-409-1/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Operazioni e fornitori a rischio significativo per incidenti di lavoro forzato o obbligatorio (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-409-1/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Operaties en▁leveranciers met▁een▁aanzienlijk▁risico voor▁incidenten van▁gedwongen of▁verplichte▁arbeid (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-409-1/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Операции и поставщики, подверженные значительному риску случаев принудительного или обязательного труда (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-409-1/): GRI 2 disclosure card; locale `ru`.
- [GRI 410 — Security personnel trained in human rights policies or procedures](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-410-1/): GRI 410 — Security personnel trained in human rights policies or procedures: human-reviewed LRA guidance with preparation fields, evidence and assurance…
- [GRI 2-6 — تدريب أفراد الأمن على سياسات أو إجراءات حقوق الإنسان (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-410-1/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Sicherheitspersonal, das in Menschenrechtspolitiken oder -verfahren geschult wurde (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-410-1/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Personal de seguridad capacitado en políticas o procedimientos de derechos humanos (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-410-1/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Personnel de▁sécurité▁formé aux▁politiques ou▁procédures relatives aux▁droits de l '▁homme (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-410-1/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Personale di sicurezza addestrato nelle politiche o nelle procedure dei diritti umani (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-410-1/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Beveiligingspersoneel▁opgeleid in▁mensenrechtenbeleid of -procedures (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-410-1/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Сотрудники службы безопасности, прошедшие обучение политике или процедурам в области прав человека (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-410-1/): GRI 2 disclosure card; locale `ru`.
- [GRI 411 — Incidents of violations involving rights of Indigenous Peoples](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-411-1/): GRI 411 — Incidents of violations involving rights of Indigenous Peoples: human-reviewed LRA guidance with preparation fields, evidence and assurance…
- [GRI 2-6 — حوادث انتهاك حقوق الشعوب الأصلية (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-411-1/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Vorfälle von Verletzungen der Rechte indigener Völker (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-411-1/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Incidentes de violaciones de derechos de los pueblos indígenas (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-411-1/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Cas de violation des▁droits des▁peuples▁autochtones (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-411-1/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Incidenti di violazioni che coinvolgono i diritti dei Popoli Indigeni (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-411-1/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Incidenten van▁schendingen van de▁rechten van▁inheemse▁volkeren (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-411-1/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Случаи нарушений, затрагивающих права коренных народов (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-411-1/): GRI 2 disclosure card; locale `ru`.
- [GRI 412 — Operations that have been subject to human rights reviews or impact assessments](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-412-1/): GRI 412 — Operations that have been subject to human rights reviews or impact assessments: human-reviewed LRA guidance with preparation fields, evidence and…
- [GRI 2-6 — العمليات التي تخضع لاستعراضات حقوق الإنسان أو تقييمات الأثر (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-412-1/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Betriebsstätten, die menschenrechtlichen Überprüfungen oder Folgenabschätzungen zu Menschenrechten unterzogen wurden (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-412-1/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Operaciones sujetas a exámenes de derechos humanos o evaluaciones de impacto (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-412-1/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Opérations▁faisant l '▁objet d '▁examens des▁droits de l '▁homme ou d '▁études d ' impact (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-412-1/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Operazioni che sono state soggette a revisioni dei diritti umani o valutazioni d'impatto (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-412-1/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Operaties die▁zijn▁onderworpen▁aan▁mensenrechtenbeoordelingen of effectbeoordelingen (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-412-1/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Операции, в отношении которых проводились проверки соблюдения прав человека или оценки воздействия (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-412-1/): GRI 2 disclosure card; locale `ru`.
- [GRI 412 — Employee training on human rights policies or procedures](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-412-2/): GRI 412 — Employee training on human rights policies or procedures: human-reviewed LRA guidance with preparation fields, evidence and assurance checks…
- [GRI 2-6 — تدريب الموظفين على سياسات أو إجراءات حقوق الإنسان (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-412-2/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Schulungen von Beschäftigten zu Menschenrechtspolitiken oder -verfahren (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-412-2/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Capacitación de los empleados sobre políticas o procedimientos de derechos humanos (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-412-2/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Formation des▁employés aux▁politiques ou▁procédures relatives aux▁droits de l '▁homme (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-412-2/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Formazione dei dipendenti sulle politiche o procedure dei diritti umani (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-412-2/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Opleiding van▁werknemers▁inzake▁mensenrechtenbeleid of -procedures (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-412-2/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Обучение работников политике или процедурам в области прав человека (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-412-2/): GRI 2 disclosure card; locale `ru`.
- [GRI 412 — Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-412-3/): GRI 412 — Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening: human-reviewed LRA…
- [GRI 2-6 — الاتفاقات والعقود الاستثمارية الهامة التي تشمل بنود حقوق الإنسان أو التي خضع لها فحص حقوق الإنسان (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-412-3/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Bedeutende Investitionsvereinbarungen und Verträge, die Menschenrechtsklauseln enthalten oder einer Menschenrechtsprüfung unterzogen wurden (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-412-3/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Acuerdos y contratos de inversión importantes que incluyen cláusulas de derechos humanos o que se sometieron a exámenes de los derechos humanos (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-412-3/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Accords et▁contrats d '▁investissement▁importants qui▁comprennent des clauses relatives aux▁droits de l '▁homme ou qui▁ont▁fait l '▁objet d ' un▁examen▁préliminaire des▁droits de l '▁homme (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-412-3/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Accordi di investimento significativi e contratti che includono clausole di diritti umani o che hanno subito lo screening dei diritti umani (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-412-3/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Belangrijke▁investeringsovereenkomsten en▁contracten die▁mensenrechtenclausules▁bevatten of die▁zijn▁getoetst▁aan de▁mensenrechten (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-412-3/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Значимые инвестиционные соглашения и договоры, включающие положения о правах человека или прошедшие скрининг на соблюдение прав человека (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-412-3/): GRI 2 disclosure card; locale `ru`.
- [GRI 413 — Operations with local community engagement, impact assessments, and development programs](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-413-1/): GRI 413 — Operations with local community engagement, impact assessments, and development programs: human-reviewed LRA guidance with preparation fields…
- [GRI 2-6 — العمليات مع مشاركة المجتمعات المحلية، وتقييمات الأثر، والبرامج الإنمائية (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-413-1/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Tätigkeiten mit Einbindung lokaler Gemeinschaften, Folgenabschätzungen und Entwicklungsprogrammen (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-413-1/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Operaciones con participación de la comunidad local, evaluaciones de impacto y programas de desarrollo (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-413-1/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Opérations avec la participation des▁collectivités▁locales, les▁évaluations d'impact et les programmes de▁développement (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-413-1/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Operazioni con l'impegno della comunità locale, valutazioni d'impatto e programmi di sviluppo (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-413-1/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Activiteiten met▁betrokkenheid van▁lokale▁gemeenschappen, effectbeoordelingen en▁ontwikkelingsprogramma's (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-413-1/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Виды деятельности с взаимодействием с местными сообществами, оценками воздействия и программами развития (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-413-1/): GRI 2 disclosure card; locale `ru`.
- [GRI 413 — Operations with significant actual and potential negative impacts on local communities](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-413-2/): GRI 413 — Operations with significant actual and potential negative impacts on local communities: human-reviewed LRA guidance with preparation fields…
- [GRI 2-6 — العمليات ذات التأثيرات السلبية الفعلية والمحتملة على المجتمعات المحلية (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-413-2/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Tätigkeiten mit erheblichen tatsächlichen und potenziellen negativen Auswirkungen auf lokale Gemeinschaften (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-413-2/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Operaciones con impactos negativos significativos y potenciales en las comunidades locales (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-413-2/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Opérations▁ayant des▁incidences▁négatives▁réelles et▁potentielles▁importantes sur les▁communautés▁locales (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-413-2/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Operazioni con effetti negativi significativi e potenziali sulle comunità locali (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-413-2/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Activiteiten met▁aanzienlijke▁feitelijke en▁potentiële▁negatieve▁gevolgen voor▁lokale▁gemeenschappen (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-413-2/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Операции с существенными фактическими и потенциальными негативными воздействиями на местные сообщества (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-413-2/): GRI 2 disclosure card; locale `ru`.
- [GRI 414 — New suppliers that were screened using social criteria](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-414-1/): GRI 414 — New suppliers that were screened using social criteria: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer…
- [GRI 2-6 — موردون جدد تم فحصهم باستخدام معايير اجتماعية (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-414-1/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Neue Lieferanten, die anhand sozialer Kriterien überprüft wurden (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-414-1/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Nuevos proveedores que fueron analizados utilizando criterios sociales (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-414-1/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Nouveaux▁fournisseurs qui▁ont▁été▁sélectionnés en▁fonction de▁critères▁sociaux (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-414-1/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Nuovi fornitori che sono stati proiettati utilizzando criteri sociali (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-414-1/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Nieuwe▁leveranciers die▁werden gescreend op basis van▁sociale criteria (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-414-1/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Новые поставщики, прошедшие проверку с использованием социальных критериев (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-414-1/): GRI 2 disclosure card; locale `ru`.
- [GRI 414 — Negative social impacts in the supply chain and actions taken](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-414-2/): GRI 414 — Negative social impacts in the supply chain and actions taken: human-reviewed LRA guidance with preparation fields, evidence and assurance checks…
- [GRI 2-6 — التأثيرات الاجتماعية السلبية في سلسلة الإمداد والإجراءات المتخذة (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-414-2/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Negative soziale Auswirkungen in der Lieferkette und ergriffene Maßnahmen (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-414-2/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Efectos sociales negativos en la cadena de suministro y acciones adoptadas (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-414-2/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Impacts▁sociaux▁négatifs dans la▁chaîne d'approvisionnement et▁mesures▁prises (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-414-2/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Impatto sociale negativo nella catena di fornitura e azioni intraprese (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-414-2/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Negatieve▁sociale▁effecten in de▁toeleveringsketen en▁ondernomen▁acties (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-414-2/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Негативные социальные воздействия в цепочке поставок и предпринятые действия (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-414-2/): GRI 2 disclosure card; locale `ru`.
- [GRI 415 — Political contributions](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-415-1/): GRI 415 — Political contributions: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official GRI source.
- [GRI 2-6 — المساهمات السياسية (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-415-1/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Politische Beiträge (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-415-1/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Contribuciones políticas (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-415-1/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Contributions▁politiques (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-415-1/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Contributi politici (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-415-1/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Politieke▁bijdragen (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-415-1/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Политические взносы (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-415-1/): GRI 2 disclosure card; locale `ru`.
- [GRI 416 — Assessment of the health and safety impacts of product and service categories](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-416-1/): GRI 416 — Assessment of the health and safety impacts of product and service categories: human-reviewed LRA guidance with preparation fields, evidence and…
- [GRI 2-6 — تقييم الآثار الصحية والمتعلقة بالسلامة لفئات المنتجات والخدمات (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-416-1/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Bewertung der Auswirkungen von Produkt- und Dienstleistungskategorien auf Gesundheit und Sicherheit (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-416-1/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Evaluación de los impactos en la salud y la seguridad de las categorías de productos y servicios (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-416-1/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Évaluation des▁incidences sur la▁santé et la▁sécurité des▁catégories de▁produits et de services (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-416-1/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Valutazione degli impatti sulla salute e sulla sicurezza delle categorie di prodotti e servizi (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-416-1/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Beoordeling van de▁gezondheids- en▁veiligheidseffecten van product- en▁dienstencategorieën (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-416-1/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Оценка воздействия категорий продукции и услуг на здоровье и безопасность (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-416-1/): GRI 2 disclosure card; locale `ru`.
- [GRI 416 — Incidents of non-compliance concerning the health and safety impacts of products and services](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-416-2/): GRI 416 — Incidents of non-compliance concerning the health and safety impacts of products and services: human-reviewed LRA guidance with preparation…
- [GRI 2-6 — حوادث عدم الامتثال فيما يتعلق بالآثار الصحية والمتعلقة بالسلامة للمنتجات والخدمات (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-416-2/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Vorfälle der Nichteinhaltung im Zusammenhang mit den Auswirkungen von Produkten und Dienstleistungen auf die Gesundheit und Sicherheit (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-416-2/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Incidentes de incumplimiento en relación con los efectos en la salud y la seguridad de los productos y servicios (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-416-2/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Incidents de non-conformité▁concernant les▁effets des▁produits et services sur la▁santé et la▁sécurité (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-416-2/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Incidenti di non conformità per quanto riguarda gli impatti sulla salute e sulla sicurezza dei prodotti e dei servizi (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-416-2/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Incidenten van▁niet-naleving van de▁gezondheids- en▁veiligheidseffecten van▁producten en▁diensten (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-416-2/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Инциденты несоблюдения требований, касающиеся воздействия продукции и услуг на здоровье и безопасность (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-416-2/): GRI 2 disclosure card; locale `ru`.
- [GRI 417 — Requirements for product and service information and labeling](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-417-1/): GRI 417 — Requirements for product and service information and labeling: human-reviewed LRA guidance with preparation fields, evidence and assurance checks…
- [GRI 2-6 — الاحتياجات من المعلومات المتعلقة بالمنتجات والخدمات والعلامات (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-417-1/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Anforderungen an Produkt- und Dienstleistungsinformationen und deren Kennzeichnung (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-417-1/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Requisitos para información y etiquetado de productos y servicios (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-417-1/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Exigences relatives à l'information sur les▁produits et services et à l'étiquetage (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-417-1/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Requisiti per le informazioni sul prodotto e sul servizio e l'etichettatura (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-417-1/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Eisen voor product- en▁dienstinformatie en▁etikettering (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-417-1/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Требования к информации о продукции и услугах и их маркировке (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-417-1/): GRI 2 disclosure card; locale `ru`.
- [GRI 417 — Incidents of non-compliance concerning product and service information and labeling](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-417-2/): GRI 417 — Incidents of non-compliance concerning product and service information and labeling: human-reviewed LRA guidance with preparation fields, evidence…
- [GRI 2-6 — حوادث عدم الامتثال فيما يتعلق بالمعلومات المتعلقة بالمنتجات والخدمة والتوسيم (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-417-2/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Fälle der Nichteinhaltung in Bezug auf Informationen und Kennzeichnung von Produkten und Dienstleistungen (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-417-2/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Incidentes de incumplimiento en relación con información y etiquetado sobre productos y servicios (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-417-2/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Incidents de non-conformité▁concernant l'information sur les▁produits et services et l'étiquetage (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-417-2/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Incidenti di non conformità per quanto riguarda le informazioni sul prodotto e il servizio e l'etichettatura (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-417-2/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Incidenten van▁niet-naleving van product- en▁dienstinformatie en▁etikettering (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-417-2/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Случаи несоблюдения требований, касающиеся информации о продукции и услугах и маркировки (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-417-2/): GRI 2 disclosure card; locale `ru`.
- [GRI 417 — Incidents of non-compliance concerning marketing communications](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-417-3/): GRI 417 — Incidents of non-compliance concerning marketing communications: human-reviewed LRA guidance with preparation fields, evidence and assurance…
- [GRI 2-6 — حوادث عدم الامتثال فيما يتعلق بالاتصالات التسويقية (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-417-3/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Fälle der Nichteinhaltung im Zusammenhang mit Marketingkommunikation (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-417-3/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Incidentes de incumplimiento de las comunicaciones de comercialización (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-417-3/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Incidents de non-conformité▁concernant les communications de commercialisation (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-417-3/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Incidenti di non conformità per le comunicazioni di marketing (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-417-3/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Incidenten van▁niet-naleving van marketingcommunicatie (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-417-3/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Случаи несоблюдения требований в отношении маркетинговых коммуникаций (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-417-3/): GRI 2 disclosure card; locale `ru`.
- [GRI 418 — Substantiated complaints concerning breaches of customer privacy and losses of customer data](https://reporting.academy/en/knowledge-hub/disclosure-cards/gri-418-1/): GRI 418 — Substantiated complaints concerning breaches of customer privacy and losses of customer data: human-reviewed LRA guidance with preparation fields…
- [GRI 2-6 — شكاوى مدعومة بأدلة تتعلق بانتهاك حرمة خصوصية العملاء وفقدان بيانات العملاء (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/gri-418-1/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Begründete Beschwerden über Verletzungen des Datenschutzes von Kunden und Verluste von Kundendaten (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/gri-418-1/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Denuncias sustanciales sobre infracciones de la privacidad del cliente y pérdidas de datos del cliente (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/gri-418-1/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Plaintes▁fondées▁concernant des violations de la▁vie▁privée des clients et des▁pertes de▁données sur les clients (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/gri-418-1/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Denunce motivate riguardanti violazioni della privacy dei clienti e perdite dei dati dei clienti (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/gri-418-1/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Gefundeerde▁klachten over▁inbreuken op de privacy van de▁klant en▁verlies van▁klantgegevens (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/gri-418-1/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Подтвержденные жалобы, касающиеся нарушений конфиденциальности клиентов и утраты данных клиентов (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/gri-418-1/): GRI 2 disclosure card; locale `ru`.
- [ESRS 2 — Description of the Processes to Identify and Assess Material Impacts, Risks and Opportunities](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-iro-1/): ESRS 2 — Description of the Processes to Identify and Assess Material Impacts, Risks and Opportunities: This disclosure asks an organisation to explain how…
- [GRI 2-6 — وصف العمليات لتحديد وتقييم الآثار والمخاطر والفرص الجوهرية (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-iro-1/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Beschreibung der Prozesse zur Ermittlung und Bewertung wesentlicher Auswirkungen, Risiken und Chancen (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-iro-1/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Descripción de los procesos para identificar y evaluar los impactos, riesgos y oportunidades materiales (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-iro-1/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Description des processus visant à recenser et à évaluer les incidences, risques et opportunités matériels (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-iro-1/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Descrizione dei processi per identificare e valutare gli impatti, i rischi e le opportunità rilevanti (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-iro-1/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Beschrijving van de processen voor het identificeren en beoordelen van materiële impacts, risico’s en kansen (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-iro-1/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Описание процессов выявления и оценки существенных воздействий, рисков и возможностей (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-iro-1/): GRI 2 disclosure card; locale `ru`.
- [ESRS 2 — Disclosure Requirements in ESRS Covered by the Undertaking's Sustainability Statement](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-iro-2/): ESRS 2 — Disclosure Requirements in ESRS Covered by the Undertaking's Sustainability Statement: This disclosure asks an organisation to explain how it has…
- [GRI 2-6 — متطلبات الإفصاح في ESRS المشمولة في بيان الاستدامة للمنشأة (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-iro-2/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Angabepflichten in den ESRS, die von der Nachhaltigkeitserklärung des berichtspflichtigen Unternehmens abgedeckt werden (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-iro-2/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Requisitos de divulgación de ESRS contemplados en el estado de sostenibilidad de la entidad declarante (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-iro-2/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Exigences en matière d’informations à fournir dans ESRS couvertes par la déclaration de durabilité de l’entité déclarante (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-iro-2/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Requisiti di informativa negli ESRS coperti dalla dichiarazione di sostenibilità dell'impresa (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-iro-2/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Informatievereisten in ESRS die onder de duurzaamheidsverklaring van de onderneming vallen (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-iro-2/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Требования к раскрытию информации в ESRS, охваченные отчетностью в области устойчивого развития отчитывающейся организации (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-iro-2/): GRI 2 disclosure card; locale `ru`.
- [ESRS S1 — Policies (Own Workforce)](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-s1-1/): ESRS S1 — Policies (Own Workforce): This disclosure asks an organisation to explain whether it has policies that set out how it manages - LRA educational…
- [GRI 2-6 — سياسات (القوى العاملة الخاصة بالمنشأة) (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-s1-1/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Richtlinien (eigene Belegschaft) (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-s1-1/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Políticas (personal propio) (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-s1-1/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Politiques (main-d’œuvre propre) (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-s1-1/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Politiche (propria forza lavoro) (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-s1-1/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Beleid (eigen personeelsbestand) (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-s1-1/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Политики (собственный персонал) (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-s1-1/): GRI 2 disclosure card; locale `ru`.
- [ESRS S1 — Engagement & Grievance Mechanisms](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-s1-2/): ESRS S1 — Engagement & Grievance Mechanisms: This disclosure asks an organisation to explain how it engages with its own workforce and how people - LRA…
- [GRI 2-6 — المشاركة وآليات التظلم (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-s1-2/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Einbindung & Beschwerdemechanismen (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-s1-2/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Participación y mecanismos de reclamación (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-s1-2/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Engagement et mécanismes de réclamation (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-s1-2/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Coinvolgimento e meccanismi di reclamo (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-s1-2/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Mechanismen voor betrokkenheid en klachten (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-s1-2/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Взаимодействие и механизмы рассмотрения жалоб (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-s1-2/): GRI 2 disclosure card; locale `ru`.
- [ESRS S1 — Actions & Resources](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-s1-3/): ESRS S1 — Actions & Resources: This disclosure asks an organisation to explain the main actions it is taking, or plans to take, on - LRA educational guidance.
- [GRI 2-6 — الإجراءات والموارد (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-s1-3/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Maßnahmen und Ressourcen (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-s1-3/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Acciones y recursos (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-s1-3/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Actions et ressources (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-s1-3/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Azioni e risorse (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-s1-3/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Acties & middelen (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-s1-3/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Меры и ресурсы (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-s1-3/): GRI 2 disclosure card; locale `ru`.
- [ESRS S1 — Targets](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-s1-4/): ESRS S1 — Targets: This disclosure asks an organisation to explain the social targets it has set for its own workforce - LRA educational guidance.
- [GRI 2-6 — الأهداف (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-s1-4/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Ziele (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-s1-4/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Metas (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-s1-4/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Objectifs (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-s1-4/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Obiettivi (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-s1-4/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Doelstellingen (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-s1-4/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Цели (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-s1-4/): GRI 2 disclosure card; locale `ru`.
- [ESRS S1 — Employees (Core workforce structure)](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-s1-5/): ESRS S1 — Employees (Core workforce structure): This disclosure asks an organisation to describe the make-up of its core workforce in a way that - LRA…
- [GRI 2-6 — الموظفون (هيكل القوى العاملة الأساسية) (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-s1-5/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Beschäftigte (Struktur der Kernbelegschaft) (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-s1-5/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Empleados (estructura de la plantilla principal) (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-s1-5/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Employés (structure de l’effectif de base) (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-s1-5/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Dipendenti (struttura della forza lavoro principale) (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-s1-5/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Werknemers (kernstructuur van het personeelsbestand) (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-s1-5/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Сотрудники (структура основной рабочей силы) (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-s1-5/): GRI 2 disclosure card; locale `ru`.
- [ESRS S1 — Non-employees](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-s1-6/): ESRS S1 — Non-employees: This disclosure asks an organisation to explain how it identifies and reports on people who work for - LRA educational guidance.
- [GRI 2-6 — غير الموظفين (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-s1-6/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Nicht-Beschäftigte (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-s1-6/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Personas que no son empleados (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-s1-6/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Personnes qui ne sont pas des salariés (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-s1-6/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Lavoratori non dipendenti (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-s1-6/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Niet-werknemers (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-s1-6/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Лица, не являющиеся работниками (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-s1-6/): GRI 2 disclosure card; locale `ru`.
- [ESRS S1 — Collective Bargaining & Social Dialogue](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-s1-7/): ESRS S1 — Collective Bargaining & Social Dialogue: This disclosure asks an organisation to explain how it approaches collective bargaining and social - LRA…
- [GRI 2-6 — المفاوضة الجماعية والحوار الاجتماعي (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-s1-7/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Tarifverhandlungen und sozialer Dialog (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-s1-7/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Negociación colectiva y diálogo social (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-s1-7/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Négociation collective et dialogue social (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-s1-7/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Contrattazione collettiva e dialogo sociale (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-s1-7/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Collectieve onderhandelingen en sociale dialoog (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-s1-7/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Коллективные переговоры и социальный диалог (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-s1-7/): GRI 2 disclosure card; locale `ru`.
- [ESRS S1 — Diversity](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-s1-8/): ESRS S1 — Diversity: This disclosure asks an organisation to explain the diversity profile of its own workforce in a way - LRA educational guidance.
- [GRI 2-6 — التنوع (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-s1-8/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Diversität (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-s1-8/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Diversidad (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-s1-8/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Diversité (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-s1-8/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Diversità (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-s1-8/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Diversiteit (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-s1-8/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Разнообразие (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-s1-8/): GRI 2 disclosure card; locale `ru`.
- [ESRS S1 — Adequate Wages](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-s1-9/): ESRS S1 — Adequate Wages: This disclosure asks an organisation to explain whether the people it employs are paid enough to meet - LRA educational guidance.
- [GRI 2-6 — أجور كافية (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-s1-9/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Angemessene Löhne (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-s1-9/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Salarios adecuados (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-s1-9/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Salaires adéquats (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-s1-9/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Salari adeguati (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-s1-9/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Toereikende lonen (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-s1-9/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Достаточная заработная плата (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-s1-9/): GRI 2 disclosure card; locale `ru`.
- [ESRS S1 — Social Protection](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-s1-10/): ESRS S1 — Social Protection: This disclosure asks an organisation to explain how it covers its own workforce with social - LRA educational guidance.
- [GRI 2-6 — الحماية الاجتماعية (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-s1-10/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Sozialer Schutz (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-s1-10/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Protección social (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-s1-10/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Protection sociale (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-s1-10/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Protezione sociale (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-s1-10/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Sociale bescherming (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-s1-10/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Социальная защита (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-s1-10/): GRI 2 disclosure card; locale `ru`.
- [ESRS S1 — Disabilities](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-s1-11/): ESRS S1 — Disabilities: This disclosure asks an organisation to explain how it supports and includes people with - LRA educational guidance.
- [GRI 2-6 — الأشخاص ذوو الإعاقة (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-s1-11/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Behinderungen (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-s1-11/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Discapacidades (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-s1-11/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Handicap (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-s1-11/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Disabilità (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-s1-11/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Beperkingen (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-s1-11/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Инвалидность (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-s1-11/): GRI 2 disclosure card; locale `ru`.
- [ESRS S1 — Training](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-s1-12/): ESRS S1 — Training: This disclosure asks an organisation to explain how it supports the training and development of its - LRA educational guidance.
- [GRI 2-6 — التدريب (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-s1-12/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Schulung (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-s1-12/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Formación (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-s1-12/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Formation (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-s1-12/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Formazione (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-s1-12/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Opleiding (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-s1-12/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Обучение (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-s1-12/): GRI 2 disclosure card; locale `ru`.
- [ESRS S1 — Health & Safety](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-s1-13/): ESRS S1 — Health & Safety: This disclosure asks an organisation to explain how it manages health and safety for its own - LRA educational guidance.
- [GRI 2-6 — الصحة والسلامة (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-s1-13/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Gesundheit und Sicherheit (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-s1-13/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Salud y seguridad (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-s1-13/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Santé et sécurité (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-s1-13/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Salute e sicurezza (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-s1-13/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Gezondheid en veiligheid (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-s1-13/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Охрана труда и безопасность (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-s1-13/): GRI 2 disclosure card; locale `ru`.
- [ESRS S1 — Work-life Balance](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-s1-14/): ESRS S1 — Work-life Balance: This disclosure asks an organisation to explain how it supports work-life balance for its own - LRA educational guidance.
- [GRI 2-6 — التوازن بين العمل والحياة (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-s1-14/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Vereinbarkeit von Beruf und Privatleben (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-s1-14/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Equilibrio entre la vida laboral y personal (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-s1-14/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Équilibre entre vie professionnelle et vie personnelle (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-s1-14/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Equilibrio tra vita professionale e vita privata (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-s1-14/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Werk-privébalans (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-s1-14/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Баланс между работой и личной жизнью (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-s1-14/): GRI 2 disclosure card; locale `ru`.
- [ESRS S1 — Remuneration](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-s1-15/): ESRS S1 — Remuneration: This disclosure asks an organisation to explain how pay and other forms of remuneration for its own - LRA educational guidance.
- [GRI 2-6 — المكافآت (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-s1-15/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Vergütung (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-s1-15/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Remuneración (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-s1-15/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Rémunération (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-s1-15/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Remunerazione (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-s1-15/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Beloning (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-s1-15/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Вознаграждение (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-s1-15/): GRI 2 disclosure card; locale `ru`.
- [ESRS S1 — Human Rights Incidents](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-s1-16/): ESRS S1 — Human Rights Incidents: This disclosure asks an organisation to explain how it identifies, tracks and responds to human - LRA educational guidance.
- [GRI 2-6 — حوادث حقوق الإنسان (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-s1-16/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Menschenrechtsvorfälle (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-s1-16/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Incidentes de derechos humanos (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-s1-16/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Incidents liés aux droits humains (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-s1-16/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Incidenti relativi ai diritti umani (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-s1-16/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Incidenten met betrekking tot mensenrechten (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-s1-16/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Инциденты в сфере прав человека (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-s1-16/): GRI 2 disclosure card; locale `ru`.
- [IFRS S1 — Governance body or individual oversight](https://reporting.academy/en/knowledge-hub/disclosure-cards/s1-27-a/): IFRS S1 — Governance body or individual oversight: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official…
- [GRI 2-6 — هيئة الحوكمة أو الرقابة الفردية (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/s1-27-a/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Aufsicht durch ein Governance-Gremium oder eine Einzelperson (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/s1-27-a/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Órgano de gobernanza o supervisión individual (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/s1-27-a/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Organe de▁gouvernance ou▁contrôle▁individuel (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/s1-27-a/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Corpo di governo o supervisione individuale (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/s1-27-a/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Governance-instantie of▁individueel▁toezicht (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/s1-27-a/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Надзор со стороны органа управления или отдельного лица (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/s1-27-a/): GRI 2 disclosure card; locale `ru`.
- [IFRS S1 — Management’s role in governance processes, controls and procedures](https://reporting.academy/en/knowledge-hub/disclosure-cards/s1-27-b/): IFRS S1 — Management’s role in governance processes, controls and procedures: human-reviewed LRA guidance with preparation fields, evidence and assurance…
- [GRI 2-6 — دور الإدارة في عمليات الحوكمة والضوابط والإجراءات (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/s1-27-b/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Rolle der Geschäftsleitung in Governance-Prozessen, Kontrollen und Verfahren (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/s1-27-b/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Función de la administración en los procesos, controles y procedimientos de gobernanza (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/s1-27-b/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Rôle de la direction dans les▁processus,▁contrôles et▁procédures de▁gouvernance (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/s1-27-b/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Il ruolo della Direzione nei processi di governance, controlli e procedure (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/s1-27-b/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — De▁rol van▁het management in governanceprocessen,▁controles en procedures (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/s1-27-b/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Роль руководства в процессах, контролях и процедурах корпоративного управления (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/s1-27-b/): GRI 2 disclosure card; locale `ru`.
- [IFRS S1 — Strategy disclosure objective](https://reporting.academy/en/knowledge-hub/disclosure-cards/s1-29/): IFRS S1 — Strategy disclosure objective: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official IFRS /…
- [GRI 2-6 — هدف الإفصاح عن الاستراتيجية (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/s1-29/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Ziel der Strategieangabe (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/s1-29/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Objetivo de divulgación de la estrategia (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/s1-29/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Objectif de▁divulgation de la▁stratégie (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/s1-29/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Obiettivo della strategia (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/s1-29/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Doel van de▁strategie voor▁openbaarmaking (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/s1-29/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Цель раскрытия информации о стратегии (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/s1-29/): GRI 2 disclosure card; locale `ru`.
- [IFRS S1 — Sustainability-related risks and opportunities](https://reporting.academy/en/knowledge-hub/disclosure-cards/s1-30-a/): IFRS S1 — Sustainability-related risks and opportunities: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the…
- [GRI 2-6 — المخاطر والفرص المتصلة بالاستدامة (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/s1-30-a/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Nachhaltigkeitsbezogene Risiken und Chancen (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/s1-30-a/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Riesgos y oportunidades relacionados con la sostenibilidad (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/s1-30-a/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Risques et▁possibilités▁liés au▁développement durable (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/s1-30-a/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Rischi e opportunità legati alla sostenibilità (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/s1-30-a/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Duurzaamheidsgerelateerde▁risico's en▁kansen (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/s1-30-a/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Риски и возможности, связанные с устойчивым развитием (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/s1-30-a/): GRI 2 disclosure card; locale `ru`.
- [IFRS S1 — Time horizons](https://reporting.academy/en/knowledge-hub/disclosure-cards/s1-30-b-c/): IFRS S1 — Time horizons: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official IFRS / ISSB source.
- [GRI 2-6 — الآفاق الزمنية (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/s1-30-b-c/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Zeithorizonte (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/s1-30-b-c/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Horizontes temporales (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/s1-30-b-c/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Horizons temporels (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/s1-30-b-c/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Orizzonti temporali (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/s1-30-b-c/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Tijdshorizonten (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/s1-30-b-c/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Временные горизонты (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/s1-30-b-c/): GRI 2 disclosure card; locale `ru`.
- [IFRS S1 — Business model and value chain effects](https://reporting.academy/en/knowledge-hub/disclosure-cards/s1-32/): IFRS S1 — Business model and value chain effects: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official…
- [GRI 2-6 — نموذج الأعمال التجارية وآثار سلسلة القيمة (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/s1-32/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Auswirkungen des Geschäftsmodells und der Wertschöpfungskette (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/s1-32/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Modelo de negocio y efectos de cadena de valor (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/s1-32/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Modèle d'entreprise et▁effets de la▁chaîne de▁valeur (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/s1-32/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Modello di business e effetti della catena del valore (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/s1-32/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Bedrijfsmodel en▁waardeketeneffecten (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/s1-32/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Влияние бизнес-модели и цепочки создания стоимости (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/s1-32/): GRI 2 disclosure card; locale `ru`.
- [IFRS S1 — Strategy and decision-making](https://reporting.academy/en/knowledge-hub/disclosure-cards/s1-33/): IFRS S1 — Strategy and decision-making: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official IFRS /…
- [GRI 2-6 — الاستراتيجية وصنع القرار (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/s1-33/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Strategie und Entscheidungsfindung (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/s1-33/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Estrategia y adopción de decisiones (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/s1-33/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Stratégie et▁prise de▁décisions (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/s1-33/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Strategia e processo decisionale (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/s1-33/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Strategie en▁besluitvorming (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/s1-33/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Стратегия и принятие решений (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/s1-33/): GRI 2 disclosure card; locale `ru`.
- [IFRS S1 — Current and anticipated financial effects](https://reporting.academy/en/knowledge-hub/disclosure-cards/s1-34-37/): IFRS S1 — Current and anticipated financial effects: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the…
- [GRI 2-6 — الآثار المالية الحالية والمتوقعة (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/s1-34-37/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Aktuelle und erwartete finanzielle Auswirkungen (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/s1-34-37/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Efectos financieros actuales y previstos (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/s1-34-37/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Effets▁financiers▁actuels et▁prévus (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/s1-34-37/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Effetti finanziari attuali e anticipati (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/s1-34-37/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Huidige en▁verwachte▁financiële▁gevolgen (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/s1-34-37/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Текущие и ожидаемые финансовые последствия (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/s1-34-37/): GRI 2 disclosure card; locale `ru`.
- [IFRS S1 — Resilience](https://reporting.academy/en/knowledge-hub/disclosure-cards/s1-41-42/): IFRS S1 — Resilience: practical LRA guidance on preparation fields, evidence and assurance checks. Refer to the official IFRS source.
- [GRI 2-6 — المرونة (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/s1-41-42/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Resilienz (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/s1-41-42/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Resiliencia (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/s1-41-42/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Résilience (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/s1-41-42/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Resilienza (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/s1-41-42/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Resilience (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/s1-41-42/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Устойчивость (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/s1-41-42/): GRI 2 disclosure card; locale `ru`.
- [IFRS S1 — Risk management disclosure objective](https://reporting.academy/en/knowledge-hub/disclosure-cards/s1-43/): IFRS S1 — Risk management disclosure objective: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official…
- [GRI 2-6 — هدف الكشف عن البيانات المتعلقة بإدارة المخاطر (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/s1-43/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Zielsetzung der Angaben zum Risikomanagement (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/s1-43/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Objetivo de divulgación de la gestión de los riesgos (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/s1-43/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Objectif de▁divulgation de la▁gestion des▁risques (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/s1-43/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Obiettivo di divulgazione della gestione del rischio (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/s1-43/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Discussiedoelstelling▁risicomanagement (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/s1-43/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Цель раскрытия информации об управлении рисками (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/s1-43/): GRI 2 disclosure card; locale `ru`.
- [IFRS S1 — Processes for sustainability-related risks](https://reporting.academy/en/knowledge-hub/disclosure-cards/s1-44-a/): IFRS S1 — Processes for sustainability-related risks: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the…
- [GRI 2-6 — العمليات المتعلقة بالمخاطر المتصلة بالاستدامة (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/s1-44-a/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Prozesse für Nachhaltigkeitsrisiken (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/s1-44-a/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Procesos de riesgos relacionados con la sostenibilidad (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/s1-44-a/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Processus pour les▁risques▁liés à la▁durabilité (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/s1-44-a/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Processi per i rischi legati alla sostenibilità (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/s1-44-a/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Processen voor▁duurzaamheidsgerelateerde▁risico's (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/s1-44-a/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Процессы в отношении рисков, связанных с устойчивым развитием (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/s1-44-a/): GRI 2 disclosure card; locale `ru`.
- [IFRS S1 — Processes for sustainability-related opportunities](https://reporting.academy/en/knowledge-hub/disclosure-cards/s1-44-b/): IFRS S1 — Processes for sustainability-related opportunities: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to…
- [GRI 2-6 — العمليات المتعلقة بالفرص المتصلة بالاستدامة (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/s1-44-b/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Prozesse für nachhaltigkeitsbezogene Chancen (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/s1-44-b/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Procesos de oportunidades relacionadas con la sostenibilidad (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/s1-44-b/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Processus pour les▁possibilités▁liées au▁développement durable (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/s1-44-b/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Processi per opportunità legate alla sostenibilità (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/s1-44-b/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Processen voor▁duurzaamheidsgerelateerde▁kansen (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/s1-44-b/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Процессы работы с возможностями, связанными с устойчивым развитием (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/s1-44-b/): GRI 2 disclosure card; locale `ru`.
- [IFRS S1 — Metrics for each sustainability-related risk and opportunity](https://reporting.academy/en/knowledge-hub/disclosure-cards/s1-46-48/): IFRS S1 — Metrics for each sustainability-related risk and opportunity: human-reviewed LRA guidance with preparation fields, evidence and assurance checks…
- [GRI 2-6 — مقاييس لكل مخاطر وفرصة متصلة بالاستدامة (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/s1-46-48/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Metriken für jedes nachhaltigkeitsbezogene Risiko und jede nachhaltigkeitsbezogene Chance (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/s1-46-48/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Metrices para cada riesgo y oportunidad relacionados con la sostenibilidad (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/s1-46-48/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Mesures pour▁chaque▁risque et▁chaque▁opportunité▁liés à la▁durabilité (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/s1-46-48/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Metriche per ogni rischio e opportunità legati alla sostenibilità (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/s1-46-48/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Metrics voor▁elk▁duurzaamheidsgerelateerd▁risico en▁kans (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/s1-46-48/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Показатели по каждому риску и возможности, связанным с устойчивым развитием (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/s1-46-48/): GRI 2 disclosure card; locale `ru`.
- [IFRS S1 — Targets, metric consistency and clear labelling](https://reporting.academy/en/knowledge-hub/disclosure-cards/s1-51-53/): IFRS S1 — Targets, metric consistency and clear labelling: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the…
- [GRI 2-6 — الأهداف، والاتساق المميت، والوسم الواضح (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/s1-51-53/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Ziele, metrische Konsistenz und klare Kennzeichnung (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/s1-51-53/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Metas, consistencia métrica y etiquetado claro (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/s1-51-53/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Objectifs,▁cohérence métrique et▁étiquetage▁clair (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/s1-51-53/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Obiettivi, consistenza metrica e etichettatura chiara (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/s1-51-53/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Doelstellingen, metrische▁consistentie en▁duidelijke▁etikettering (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/s1-51-53/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Целевые величины, согласованность показателей и чёткая маркировка (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/s1-51-53/): GRI 2 disclosure card; locale `ru`.
- [ESRS S2 — Policies (Value Chain Workers)](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-s2-1/): ESRS S2 — Policies (Value Chain Workers): This disclosure asks an organisation to explain the policies it has in place for workers - LRA educational guidance.
- [GRI 2-6 — السياسات (العاملون في سلسلة القيمة) (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-s2-1/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Richtlinien (Arbeitskräfte in der Wertschöpfungskette) (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-s2-1/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Políticas (trabajadores de la cadena de valor) (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-s2-1/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Politiques (Travailleurs de la chaîne de valeur) (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-s2-1/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Politiche (lavoratori nella catena del valore) (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-s2-1/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Beleid (werknemers in de waardeketen) (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-s2-1/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Политики (работники в цепочке создания стоимости) (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-s2-1/): GRI 2 disclosure card; locale `ru`.
- [ESRS S2 — Engagement & Grievance Mechanisms](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-s2-2/): ESRS S2 — Engagement & Grievance Mechanisms: This disclosure asks an organisation to explain how it engages with workers in its value - LRA educational…
- [GRI 2-6 — آليات المشاركة والتظلمات (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-s2-2/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Einbindung & Beschwerdemechanismen (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-s2-2/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Mecanismos de participación y reclamación (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-s2-2/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Mécanismes d’engagement et de réclamation (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-s2-2/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Meccanismi di coinvolgimento e reclamo (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-s2-2/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Mechanismen voor betrokkenheid en klachten (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-s2-2/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Механизмы взаимодействия и рассмотрения жалоб (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-s2-2/): GRI 2 disclosure card; locale `ru`.
- [ESRS S2 — Actions & Resources](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-s2-3/): ESRS S2 — Actions & Resources: This disclosure asks an organisation to explain the actions it is taking, or plans to - LRA educational guidance.
- [GRI 2-6 — الإجراءات والموارد (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-s2-3/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Maßnahmen & Ressourcen (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-s2-3/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Acciones y recursos (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-s2-3/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Actions et ressources (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-s2-3/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Azioni e risorse (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-s2-3/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Acties & middelen (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-s2-3/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Действия и ресурсы (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-s2-3/): GRI 2 disclosure card; locale `ru`.
- [ESRS S2 — Targets](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-s2-4/): ESRS S2 — Targets: This disclosure asks an organisation to explain the social targets it has set for its - LRA educational guidance.
- [GRI 2-6 — الأهداف (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-s2-4/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Ziele (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-s2-4/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Objetivos (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-s2-4/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Cibles (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-s2-4/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Obiettivi (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-s2-4/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Doelstellingen (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-s2-4/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Цели (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-s2-4/): GRI 2 disclosure card; locale `ru`.
- [IFRS S2 — Oversight by governance bodies or individuals](https://reporting.academy/en/knowledge-hub/disclosure-cards/s2-6-a/): IFRS S2 — Oversight by governance bodies or individuals: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the…
- [GRI 2-6 — الرقابة من جانب هيئات الحوكمة أو الأفراد (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/s2-6-a/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Aufsicht durch Leitungsorgane oder Einzelpersonen (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/s2-6-a/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Supervisión por órganos de gobernanza o particulares (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/s2-6-a/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Contrôle par les▁organes de▁gouvernance ou les▁particuliers (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/s2-6-a/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — La supervisione da parte degli organi di governo o degli individui (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/s2-6-a/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Toezicht door▁bestuursorganen of▁personen (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/s2-6-a/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Надзор со стороны органов или отдельных лиц, наделенных управленческими полномочиями (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/s2-6-a/): GRI 2 disclosure card; locale `ru`.
- [IFRS S2 — Management’s role in climate-related governance](https://reporting.academy/en/knowledge-hub/disclosure-cards/s2-6-b/): IFRS S2 — Management’s role in climate-related governance: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the…
- [GRI 2-6 — دور الإدارة في الإدارة المتصلة بالمناخ (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/s2-6-b/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Rolle des Managements in der klimabezogenen Governance (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/s2-6-b/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Función de la administración en la gobernanza relacionada con el clima (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/s2-6-b/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Rôle de la▁gestion dans la▁gouvernance▁liée au▁climat (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/s2-6-b/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Il ruolo della Direzione nella governance legata al clima (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/s2-6-b/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — De▁rol van▁het management in▁klimaatgerelateerde governance (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/s2-6-b/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Роль руководства в управлении климатическими вопросами (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/s2-6-b/): GRI 2 disclosure card; locale `ru`.
- [IFRS S2 — Climate-related risks and opportunities](https://reporting.academy/en/knowledge-hub/disclosure-cards/s2-10/): IFRS S2 — Climate-related risks and opportunities: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official…
- [GRI 2-6 — المخاطر والفرص المتصلة بالمناخ (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/s2-10/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Klimabezogene Risiken und Chancen (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/s2-10/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Riesgos y oportunidades relacionados con el clima (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/s2-10/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Risques et▁possibilités▁liés au▁climat (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/s2-10/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Rischi e opportunità legati al clima (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/s2-10/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Klimaatgerelateerde▁risico's en▁kansen (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/s2-10/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Связанные с климатом риски и возможности (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/s2-10/): GRI 2 disclosure card; locale `ru`.
- [IFRS S2 — Identification requirements and industry-based disclosure topics](https://reporting.academy/en/knowledge-hub/disclosure-cards/s2-11-12/): IFRS S2 — Identification requirements and industry-based disclosure topics: human-reviewed LRA guidance with preparation fields, evidence and assurance…
- [GRI 2-6 — متطلبات تحديد الهوية ومواضيع الكشف عن المعلومات على أساس الصناعة (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/s2-11-12/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Identifikationsanforderungen und branchenbasierte Offenlegungsthemen (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/s2-11-12/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Requisitos de identificación y temas de divulgación basados en la industria (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/s2-11-12/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Exigences en▁matière d'identification et questions de▁divulgation▁liées à l'industrie (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/s2-11-12/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Requisiti di identificazione e argomenti di divulgazione basati sul settore (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/s2-11-12/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Identificatievereisten en op de▁industrie▁gebaseerde▁openbaarmakingsthema's (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/s2-11-12/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Требования к идентификации и отраслевые темы раскрытия информации (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/s2-11-12/): GRI 2 disclosure card; locale `ru`.
- [IFRS S2 — Business model and value chain](https://reporting.academy/en/knowledge-hub/disclosure-cards/s2-13/): IFRS S2 — Business model and value chain: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the official IFRS /…
- [GRI 2-6 — نموذج الأعمال وسلسلة القيمة (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/s2-13/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Geschäftsmodell und Wertschöpfungskette (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/s2-13/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Modelo de negocio y cadena de valor (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/s2-13/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Modèle d'entreprise et▁chaîne de▁valeur (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/s2-13/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Modello aziendale e catena del valore (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/s2-13/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Bedrijfsmodel en▁waardeketen (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/s2-13/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Бизнес-модель и цепочка создания стоимости (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/s2-13/): GRI 2 disclosure card; locale `ru`.
- [IFRS S2 — Responses in strategy and decision-making](https://reporting.academy/en/knowledge-hub/disclosure-cards/s2-14-a/): IFRS S2 — Responses in strategy and decision-making: human-reviewed LRA guidance with preparation fields, evidence and assurance checks. Refer to the…
- [GRI 2-6 — الردود الواردة في الاستراتيجية وصنع القرار (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/s2-14-a/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Antworten in Strategie und Entscheidungsfindung (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/s2-14-a/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Respuestas en la estrategia y la adopción de decisiones (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/s2-14-a/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Réponses en▁matière de▁stratégie et de▁prise de▁décisions (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/s2-14-a/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Risposte nella strategia e nel processo decisionale (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/s2-14-a/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Reacties op▁strategie en▁besluitvorming (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/s2-14-a/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Реагирование в рамках стратегии и принятия решений (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/s2-14-a/): GRI 2 disclosure card; locale `ru`.
- [IFRS S2 — Progress of plans disclosed in previous reporting periods](https://reporting.academy/en/knowledge-hub/disclosure-cards/s2-14-c/): IFRS S2 — Progress of plans disclosed in previous reporting periods: human-reviewed LRA guidance with preparation fields, evidence and assurance checks…
- [GRI 2-6 — التقدم المحرز في الخطط التي تم الكشف عنها في فترات الإبلاغ السابقة (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/s2-14-c/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Fortschritte bei den in früheren Berichtszeiträumen angegebenen Plänen (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/s2-14-c/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Avances de los planes consignados en períodos de presentación de informes anteriores (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/s2-14-c/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁État d'avancement des plans▁communiqués au▁cours des▁périodes de▁rapport▁antérieures (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/s2-14-c/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Progressi dei piani divulgati nei precedenti periodi di reportistica (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/s2-14-c/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Voortgang van de in▁voorgaande▁verslagperioden▁openbaar▁gemaakte▁plannen (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/s2-14-c/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Прогресс в реализации планов, раскрытых в предыдущих отчётных периодах (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/s2-14-c/): GRI 2 disclosure card; locale `ru`.
- [IFRS S2 — Climate resilience assessment outputs](https://reporting.academy/en/knowledge-hub/disclosure-cards/s2-22-a/): IFRS S2 — Climate resilience assessment outputs: This disclosure asks an organisation to explain the results of its climate - LRA educational guidance.
- [GRI 2-6 — جيم - نواتج تقييم القدرة على مواجهة المناخ (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/s2-22-a/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Ergebnisse der Bewertung der Klimaresistenz (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/s2-22-a/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Productos de evaluación de la resiliencia climática (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/s2-22-a/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Résultats de l '▁évaluation de la▁résilience▁climatique (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/s2-22-a/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Risultati di valutazione della resilienza del clima (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/s2-22-a/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Resultaten van de▁beoordeling van de▁klimaatbestendigheid (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/s2-22-a/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Результаты оценки климатической устойчивости (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/s2-22-a/): GRI 2 disclosure card; locale `ru`.
- [IFRS S2 — Scenario analysis method, inputs and assumptions](https://reporting.academy/en/knowledge-hub/disclosure-cards/s2-22-b/): IFRS S2 — Scenario analysis method, inputs and assumptions: This disclosure asks an organisation to explain the method it used for scenario - LRA…
- [GRI 2-6 — طريقة تحليل السيناريوهات والمدخلات والافتراضات (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/s2-22-b/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Szenarioanalysemethode, Inputs und Annahmen (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/s2-22-b/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Método de análisis de escenarios, insumos y supuestos (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/s2-22-b/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Méthode d'analyse des▁scénarios,▁intrants et▁hypothèses (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/s2-22-b/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Metodo di analisi dello scenario, ingressi e assunzioni (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/s2-22-b/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Scenarioanalysemethode, input en▁aannames (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/s2-22-b/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Метод, исходные данные и допущения сценарного анализа (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/s2-22-b/): GRI 2 disclosure card; locale `ru`.
- [IFRS S2 — Climate-risk processes and policies](https://reporting.academy/en/knowledge-hub/disclosure-cards/s2-25-a/): IFRS S2 — Climate-risk processes and policies: This disclosure asks an organisation to explain the processes and policies it uses - LRA educational guidance.
- [GRI 2-6 — العمليات والسياسات المتعلقة بخطر المناخ (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/s2-25-a/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Klimarisikoprozesse und -politik (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/s2-25-a/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Procesos y políticas de riesgo climático (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/s2-25-a/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Processus et▁politiques▁relatifs aux▁risques▁climatiques (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/s2-25-a/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Processi e politiche a rischio climatico (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/s2-25-a/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Klimaatrisicoprocessen en -beleid (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/s2-25-a/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Процессы и политики в отношении климатических рисков (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/s2-25-a/): GRI 2 disclosure card; locale `ru`.
- [IFRS S2 — Climate-opportunity processes](https://reporting.academy/en/knowledge-hub/disclosure-cards/s2-25-b/): IFRS S2 — Climate-opportunity processes: This disclosure asks an organisation to explain the processes it uses to identify - LRA educational guidance.
- [GRI 2-6 — العمليات المتعلقة بالنفاذ إلى المناخ (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/s2-25-b/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Klimachancenprozesse (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/s2-25-b/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Procesos de oportunidad climática (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/s2-25-b/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Processus d'opportunités▁climatiques (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/s2-25-b/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Processi di opportunità climatica (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/s2-25-b/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Klimaatkansenprocessen (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/s2-25-b/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Процессы, связанные с климатическими возможностями (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/s2-25-b/): GRI 2 disclosure card; locale `ru`.
- [IFRS S2 — Absolute gross greenhouse gas emissions](https://reporting.academy/en/knowledge-hub/disclosure-cards/s2-29-a-i/): IFRS S2 — Absolute gross greenhouse gas emissions: This disclosure asks an organisation to report its total gross greenhouse gas - LRA educational guidance.
- [GRI 2-6 — انبعاثات غازات الدفيئة الإجمالية المطلقة (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/s2-29-a-i/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Absolute Bruttotreibhausgasemissionen (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/s2-29-a-i/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Emisiones totales brutas de gases de efecto invernadero (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/s2-29-a-i/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Émissions▁brutes▁absolues de▁gaz à▁effet de▁serre (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/s2-29-a-i/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Emissioni di gas serra lorde assolute (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/s2-29-a-i/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Absolute▁bruto-emissies van▁broeikasgassen (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/s2-29-a-i/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Общие валовые выбросы парниковых газов в абсолютном выражении (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/s2-29-a-i/): GRI 2 disclosure card; locale `ru`.
- [IFRS S2 — GHG measurement approach, inputs and assumptions](https://reporting.academy/en/knowledge-hub/disclosure-cards/s2-29-a-iii/): IFRS S2 — GHG measurement approach, inputs and assumptions: This disclosure asks an organisation to explain the approach it uses to measure - LRA…
- [GRI 2-6 — GHG نهج القياس والمدخلات والافتراضات (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/s2-29-a-iii/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — GHG Messansatz, Inputs und Annahmen (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/s2-29-a-iii/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — GHG enfoque de medición, insumos y hipótesis (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/s2-29-a-iii/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — GHG ▁méthode de▁mesure,▁intrants et▁hypothèses (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/s2-29-a-iii/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — GHG approccio di misura, ingressi e presupposti (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/s2-29-a-iii/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — GHG meetbenadering, input en▁aannames (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/s2-29-a-iii/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Подход к измерению выбросов парниковых газов, входные данные и допущения (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/s2-29-a-iii/): GRI 2 disclosure card; locale `ru`.
- [IFRS S2 — GHG boundary disaggregation and Scope 2 details](https://reporting.academy/en/knowledge-hub/disclosure-cards/s2-29-a-iv-v/): IFRS S2 — GHG boundary disaggregation and Scope 2 details: This asks an organisation to explain how it has set the boundary for its - LRA educational…
- [GRI 2-6 — GHG تصنيف الحدود ونطاقها 2 التفاصيل (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/s2-29-a-iv-v/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — GHG Border Disaggregation und Scope 2 Einzelheiten (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/s2-29-a-iv-v/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — GHG desglose y alcance de los límites 2 detalles (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/s2-29-a-iv-v/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — GHG ▁désagrégation des▁frontières et▁portée 2 ▁détails (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/s2-29-a-iv-v/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — GHG disaggregazione di confine e Scope 2 dettagli dettagli (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/s2-29-a-iv-v/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — GHG ▁grensdesagregatie en▁toepassingsgebied 2 details (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/s2-29-a-iv-v/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Дезагрегация границы охвата выбросов ПГ и сведения об области охвата 2 (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/s2-29-a-iv-v/): GRI 2 disclosure card; locale `ru`.
- [IFRS S2 — Scope 3 categories](https://reporting.academy/en/knowledge-hub/disclosure-cards/s2-29-a-vi-1/): IFRS S2 — Scope 3 categories: This asks the organisation to explain which Scope 3 categories are included in - LRA educational guidance.
- [GRI 2-6 — النطاق 3 الفئات (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/s2-29-a-vi-1/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Anwendungsbereich 3 Kategorien (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/s2-29-a-vi-1/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Ámbito 3 categorías (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/s2-29-a-vi-1/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Portée 3 ▁catégories (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/s2-29-a-vi-1/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Ambito 3 categorie (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/s2-29-a-vi-1/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Toepassingsgebied 3 ▁categorieën (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/s2-29-a-vi-1/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Категории Scope 3 (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/s2-29-a-vi-1/): GRI 2 disclosure card; locale `ru`.
- [IFRS S2 — Financed emissions](https://reporting.academy/en/knowledge-hub/disclosure-cards/s2-29-a-vi-2/): IFRS S2 — Financed emissions: This disclosure is asking the organisation to explain how much of its financed - LRA educational guidance.
- [GRI 2-6 — الانبعاثات الممولة (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/s2-29-a-vi-2/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Finanzierung von Emissionen (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/s2-29-a-vi-2/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Emisiones financiadas (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/s2-29-a-vi-2/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Émissions▁financées (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/s2-29-a-vi-2/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Emissioni finanziarie (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/s2-29-a-vi-2/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Gefinancierde▁emissies (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/s2-29-a-vi-2/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Финансируемые выбросы (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/s2-29-a-vi-2/): GRI 2 disclosure card; locale `ru`.
- [IFRS S2 — Transition-risk vulnerability metric](https://reporting.academy/en/knowledge-hub/disclosure-cards/s2-29-b/): IFRS S2 — Transition-risk vulnerability metric: This disclosure asks an organisation to explain how exposed its activities are to - LRA educational guidance.
- [GRI 2-6 — مقاييس الضعف التي تنطوي على مخاطر انتقالية (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/s2-29-b/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Metrik für Übergangsrisikoanfälligkeit (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/s2-29-b/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Término de vulnerabilidad en riesgo de transición (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/s2-29-b/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Mesure de la▁vulnérabilité aux▁risques de transition (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/s2-29-b/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Trasmissione-rischio vulnerabilità metrica (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/s2-29-b/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Kwetsbaarheidsmeter voor transitierisico (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/s2-29-b/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Показатель уязвимости к переходному риску (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/s2-29-b/): GRI 2 disclosure card; locale `ru`.
- [IFRS S2 — Physical-risk vulnerability metric](https://reporting.academy/en/knowledge-hub/disclosure-cards/s2-29-c/): IFRS S2 — Physical-risk vulnerability metric: practical LRA guidance on preparation fields, evidence and assurance checks. Refer to the official IFRS source.
- [GRI 2-6 — مقاييس الضعف في المخاطر المادية (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/s2-29-c/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Metrik für die physikalische Risikoanfälligkeit (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/s2-29-c/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — métrica de vulnerabilidad al riesgo físico (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/s2-29-c/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Mesure de la▁vulnérabilité aux▁risques▁physiques (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/s2-29-c/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Fisico-rischio vulnerabilità metrica (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/s2-29-c/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Kwetsbaarheidsmeter voor▁lichamelijk▁risico (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/s2-29-c/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Показатель уязвимости к физическим рискам (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/s2-29-c/): GRI 2 disclosure card; locale `ru`.
- [IFRS S2 — Capital deployment metric](https://reporting.academy/en/knowledge-hub/disclosure-cards/s2-29-e/): IFRS S2 — Capital deployment metric: This disclosure asks an organisation to explain how much capital it is deploying in - LRA educational guidance.
- [GRI 2-6 — مصفوفة النشر الرأسمالية (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/s2-29-e/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Metrik für den Kapitaleinsatz (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/s2-29-e/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — métrica de despliegue de capital (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/s2-29-e/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Mesure du▁déploiement des▁capitaux (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/s2-29-e/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Distribuzione del capitale (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/s2-29-e/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Kapitaalimplementatiemetriek (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/s2-29-e/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Показатель направления капитала (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/s2-29-e/): GRI 2 disclosure card; locale `ru`.
- [IFRS S2 — Internal carbon prices](https://reporting.academy/en/knowledge-hub/disclosure-cards/s2-29-f/): IFRS S2 — Internal carbon prices: This disclosure asks an organisation to explain whether it uses an internal carbon - LRA educational guidance.
- [GRI 2-6 — أسعار الكربون الداخلية (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/s2-29-f/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Interne Kohlenstoffpreise (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/s2-29-f/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Precios del carbono interno (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/s2-29-f/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Prix▁internes du▁carbone (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/s2-29-f/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Prezzi interni in carbonio (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/s2-29-f/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Interne▁koolstofprijzen (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/s2-29-f/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Внутренние цены углерода (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/s2-29-f/): GRI 2 disclosure card; locale `ru`.
- [IFRS S2 — Remuneration linkage](https://reporting.academy/en/knowledge-hub/disclosure-cards/s2-29-g/): IFRS S2 — Remuneration linkage: This disclosure asks an organisation to explain whether, and how, pay and other - LRA educational guidance.
- [GRI 2-6 — الصلة بالأجور (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/s2-29-g/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Vergütungsbindung (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/s2-29-g/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Vinculares de la remuneración (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/s2-29-g/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Lien de▁rémunération (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/s2-29-g/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Remunerazione (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/s2-29-g/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Beloningsrelatie (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/s2-29-g/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Связь с вознаграждением (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/s2-29-g/): GRI 2 disclosure card; locale `ru`.
- [IFRS S2 — Target characteristics](https://reporting.academy/en/knowledge-hub/disclosure-cards/s2-33/): IFRS S2 — Target characteristics: This disclosure asks an organisation to explain the features of its climate-related - LRA educational guidance.
- [GRI 2-6 — الخصائص المستهدفة (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/s2-33/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Zielmerkmale (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/s2-33/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Características específicas (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/s2-33/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Caractéristiques▁cibles (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/s2-33/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Caratteristiche di destinazione (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/s2-33/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Doelkenmerken (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/s2-33/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Характеристики целевого показателя (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/s2-33/): GRI 2 disclosure card; locale `ru`.
- [IFRS S2 — Target governance and monitoring](https://reporting.academy/en/knowledge-hub/disclosure-cards/s2-34/): IFRS S2 — Target governance and monitoring: This disclosure asks an organisation to explain how its climate-related targets are - LRA educational guidance.
- [GRI 2-6 — الحوكمة والرصد المستهدفان (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/s2-34/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Governance und Überwachung der Ziele (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/s2-34/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Gobernanza y supervisión de objetivos (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/s2-34/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Gouvernance et▁suivi▁ciblés (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/s2-34/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Governance e monitoraggio mirati (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/s2-34/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Doelgerichte governance en monitoring (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/s2-34/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Управление целевыми показателями и мониторинг (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/s2-34/): GRI 2 disclosure card; locale `ru`.
- [IFRS S2 — Target performance and trends](https://reporting.academy/en/knowledge-hub/disclosure-cards/s2-35/): IFRS S2 — Target performance and trends: This disclosure asks an organisation to explain how its climate-related targets are - LRA educational guidance.
- [GRI 2-6 — الأداء المستهدف والاتجاهات (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/s2-35/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Zielperformance und -trends (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/s2-35/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Evolución de los objetivos y tendencias (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/s2-35/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Résultats▁visés et▁tendances (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/s2-35/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Prestazioni e tendenze mirate (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/s2-35/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Doelprestaties en trends (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/s2-35/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Результаты по целевым показателям и тенденции (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/s2-35/): GRI 2 disclosure card; locale `ru`.
- [IFRS S2 — Greenhouse-gas-target specifics and carbon credits](https://reporting.academy/en/knowledge-hub/disclosure-cards/s2-36/): IFRS S2 — Greenhouse-gas-target specifics and carbon credits: This disclosure asks an organisation to explain its greenhouse-gas targets in a way - LRA…
- [GRI 2-6 — جيم - المواصفات المستهدفة من غازات الدفيئة وأرصدة الكربون (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/s2-36/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Spezifische Treibhausgasziele und Emissionsgutschriften (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/s2-36/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Específicos de los objetivos de los gases de efecto invernadero y los créditos de carbono (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/s2-36/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Spécifiques▁cibles pour les▁gaz à▁effet de▁serre et▁crédits▁carbone (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/s2-36/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Specifiche di Greenhouse-gas-target e crediti di carbonio (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/s2-36/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Specifieke▁doelstellingen voor broeikasgas en▁koolstofkredieten (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/s2-36/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Конкретные сведения о целях по выбросам парниковых газов и углеродные кредиты (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/s2-36/): GRI 2 disclosure card; locale `ru`.
- [ESRS S3 — Policies (Affected Communities)](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-s3-1/): ESRS S3 — Policies (Affected Communities): This disclosure asks an organisation to explain whether it has formal policies that address - LRA educational…
- [GRI 2-6 — السياسات (المجتمعات المتأثرة) (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-s3-1/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Richtlinien (betroffene Gemeinschaften) (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-s3-1/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Políticas (comunidades afectadas) (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-s3-1/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Politiques (communautés affectées) (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-s3-1/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Politiche (comunità interessate) (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-s3-1/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Beleid (getroffen gemeenschappen) (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-s3-1/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Политики (затронутые сообщества) (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-s3-1/): GRI 2 disclosure card; locale `ru`.
- [ESRS S3 — Engagement & Grievance Mechanisms](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-s3-2/): ESRS S3 — Engagement & Grievance Mechanisms: practical LRA guidance on preparation fields, evidence and assurance checks. Refer to the official European…
- [GRI 2-6 — آليات المشاركة والتظلمات (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-s3-2/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Einbindungs- und Beschwerdemechanismen (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-s3-2/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Mecanismos de participación y reclamación (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-s3-2/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Dialogue et mécanismes de réclamation (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-s3-2/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Coinvolgimento e meccanismi di reclamo (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-s3-2/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Dialoog en klachtenmechanismen (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-s3-2/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Механизмы взаимодействия и рассмотрения жалоб (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-s3-2/): GRI 2 disclosure card; locale `ru`.
- [ESRS S3 — Actions & Resources](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-s3-3/): ESRS S3 — Actions & Resources: practical LRA guidance on preparation fields, evidence and assurance checks. Refer to the official European Commission source.
- [GRI 2-6 — الإجراءات والموارد (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-s3-3/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Maßnahmen und Ressourcen (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-s3-3/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Acciones y recursos (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-s3-3/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Actions et ressources (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-s3-3/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Azioni e risorse (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-s3-3/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Acties & middelen (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-s3-3/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Действия и ресурсы (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-s3-3/): GRI 2 disclosure card; locale `ru`.
- [ESRS S3 — Targets](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-s3-4/): ESRS S3 — Targets: This disclosure asks an organisation to explain the social targets it has set in relation to - LRA educational guidance.
- [GRI 2-6 — الأهداف (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-s3-4/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Ziele (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-s3-4/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Objetivos (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-s3-4/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Objectifs (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-s3-4/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Obiettivi (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-s3-4/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Doelstellingen (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-s3-4/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Целевые показатели (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-s3-4/): GRI 2 disclosure card; locale `ru`.
- [ESRS S4 — Engagement & Grievance Mechanisms](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-s4-2/): ESRS S4 — Engagement & Grievance Mechanisms: This disclosure asks an organisation to explain how it engages with affected consumers and - LRA educational…
- [GRI 2-6 — آليات المشاركة والتظلمات (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-s4-2/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Einbindung und Beschwerdemechanismen (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-s4-2/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Mecanismos de participación y reclamación (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-s4-2/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Mécanismes de dialogue et de réclamation (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-s4-2/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Meccanismi di coinvolgimento e reclamo (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-s4-2/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Verbintenis- en▁klachtenmechanismen (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-s4-2/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Механизмы взаимодействия и рассмотрения жалоб (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-s4-2/): GRI 2 disclosure card; locale `ru`.
- [ESRS S4 — Actions & Resources](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-s4-3/): ESRS S4 — Actions & Resources: This disclosure asks an organisation to explain the actions it is taking, and the resources - LRA educational guidance.
- [GRI 2-6 — الإجراءات والموارد (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-s4-3/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Maßnahmen & Ressourcen (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-s4-3/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Acciones y recursos (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-s4-3/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Actions et ressources (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-s4-3/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Azioni e risorse (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-s4-3/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Acties & middelen (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-s4-3/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Действия и ресурсы (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-s4-3/): GRI 2 disclosure card; locale `ru`.
- [ESRS S4 — Targets](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-s4-4/): ESRS S4 — Targets: This disclosure asks an organisation to explain the social targets it has set in relation - LRA educational guidance.
- [GRI 2-6 — الأهداف (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-s4-4/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Ziele (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-s4-4/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Metas (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-s4-4/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Objectifs (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-s4-4/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Obiettivi (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-s4-4/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Doelstellingen (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-s4-4/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Цели (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-s4-4/): GRI 2 disclosure card; locale `ru`.
- [California SB 253 — Third-party assurance](https://reporting.academy/en/knowledge-hub/disclosure-cards/sb253-assurance/): California SB 253 — Third-party assurance: practical LRA guidance on preparation fields, evidence and assurance checks. Refer to the official CARB source.
- [GRI 2-6 — ضمانات الأطراف الثالثة (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/sb253-assurance/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Zusicherung durch Dritte (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/sb253-assurance/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Garantía de terceros (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/sb253-assurance/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Assurance de▁tiers (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/sb253-assurance/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Assicurazione di terzi (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/sb253-assurance/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Verzekering van▁derden (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/sb253-assurance/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Заверение третьей стороной (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/sb253-assurance/): GRI 2 disclosure card; locale `ru`.
- [California SB 253 — GHG Protocol methodology and reporting basis](https://reporting.academy/en/knowledge-hub/disclosure-cards/sb253-methodology/): California SB 253 — GHG Protocol methodology and reporting basis: practical LRA guidance on preparation fields, evidence and assurance checks. Refer to the…
- [GRI 2-6 — GHG منهجية البروتوكول وأساس الإبلاغ (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/sb253-methodology/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — GHG Protokollmethodik und Berichtsgrundlage (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/sb253-methodology/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — GHG Metodología del Protocolo y base de presentación de informes (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/sb253-methodology/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — GHG ▁Méthodologie du▁Protocole et base de▁présentation des▁rapports (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/sb253-methodology/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — GHG Metodologia del protocollo e base di segnalazione (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/sb253-methodology/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — GHG Protocolmethodologie en▁rapportagebasis (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/sb253-methodology/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Методология и основа отчётности GHG Protocol (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/sb253-methodology/): GRI 2 disclosure card; locale `ru`.
- [California SB 253 — Reporting timeline and filing status](https://reporting.academy/en/knowledge-hub/disclosure-cards/sb253-reporting-timeline/): California SB 253 — Reporting timeline and filing status: practical LRA guidance on preparation fields, evidence and assurance checks. Refer to the official…
- [GRI 2-6 — الجدول الزمني لتقديم التقارير وحالة تقديم التقارير (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/sb253-reporting-timeline/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Meldezeitleiste und Anmeldestatus (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/sb253-reporting-timeline/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Fecha de presentación y estado de presentación (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/sb253-reporting-timeline/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Calendrier de▁présentation des▁rapports et▁état des▁dossiers (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/sb253-reporting-timeline/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Segnala la timeline e lo stato di archiviazione (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/sb253-reporting-timeline/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Verslaglegging van de▁tijdlijn en▁indieningsstatus (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/sb253-reporting-timeline/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — График отчётности и статус подачи (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/sb253-reporting-timeline/): GRI 2 disclosure card; locale `ru`.
- [California SB 253 — Scope 1 greenhouse gas emissions](https://reporting.academy/en/knowledge-hub/disclosure-cards/sb253-scope-1/): California SB 253 — Scope 1 greenhouse gas emissions: practical LRA guidance on preparation fields, evidence and assurance checks. Refer to the official…
- [GRI 2-6 — النطاق 1 انبعاثات غازات الدفيئة (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/sb253-scope-1/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Anwendungsbereich 1 Treibhausgasemissionen (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/sb253-scope-1/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Ámbito 1 emisiones de gases de efecto invernadero (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/sb253-scope-1/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Portée 1 ▁émissions de▁gaz à▁effet de▁serre (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/sb253-scope-1/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Ambito 1 emissioni di gas serra (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/sb253-scope-1/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Toepassingsgebied 1 ▁broeikasgasemissies; (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/sb253-scope-1/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Выбросы парниковых газов в области охвата 1 (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/sb253-scope-1/): GRI 2 disclosure card; locale `ru`.
- [California SB 253 — Scope 2 greenhouse gas emissions](https://reporting.academy/en/knowledge-hub/disclosure-cards/sb253-scope-2/): California SB 253 — Scope 2 greenhouse gas emissions: practical LRA guidance on preparation fields, evidence and assurance checks. Refer to the official…
- [GRI 2-6 — النطاق 2 انبعاثات غازات الدفيئة (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/sb253-scope-2/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Anwendungsbereich 2 Treibhausgasemissionen (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/sb253-scope-2/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Ámbito 2 emisiones de gases de efecto invernadero (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/sb253-scope-2/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Portée 2 ▁émissions de▁gaz à▁effet de▁serre (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/sb253-scope-2/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Ambito 2 emissioni di gas serra (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/sb253-scope-2/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Toepassingsgebied 2 ▁broeikasgasemissies; (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/sb253-scope-2/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Выбросы парниковых газов по области охвата 2 (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/sb253-scope-2/): GRI 2 disclosure card; locale `ru`.
- [California SB 253 — Scope 3 greenhouse gas emissions](https://reporting.academy/en/knowledge-hub/disclosure-cards/sb253-scope-3/): California SB 253 — Scope 3 greenhouse gas emissions: practical LRA guidance on preparation fields, evidence and assurance checks. Refer to the official…
- [GRI 2-6 — النطاق 3 انبعاثات غازات الدفيئة (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/sb253-scope-3/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Anwendungsbereich 3 Treibhausgasemissionen (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/sb253-scope-3/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Ámbito 3 emisiones de gases de efecto invernadero (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/sb253-scope-3/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Portée 3 ▁émissions de▁gaz à▁effet de▁serre (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/sb253-scope-3/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Ambito 3 emissioni di gas serra (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/sb253-scope-3/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Toepassingsgebied 3 ▁broeikasgasemissies; (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/sb253-scope-3/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Выбросы парниковых газов категории 3 (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/sb253-scope-3/): GRI 2 disclosure card; locale `ru`.
- [California SB 261 — Covered entity applicability](https://reporting.academy/en/knowledge-hub/disclosure-cards/sb261-applicability/): California SB 261 — Covered entity applicability: practical LRA guidance on preparation fields, evidence and assurance checks. Refer to the official CARB…
- [GRI 2-6 — الكيان المشمول بالانطباق (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/sb261-applicability/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Anwendbarkeit des erfassten Rechtsträgers (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/sb261-applicability/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Aplicabilidad de la entidad cubierta (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/sb261-applicability/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — applicabilité de l'entité▁couverte (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/sb261-applicability/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Applicabilità dell'entità coperta (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/sb261-applicability/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Toepasselijkheid van de▁gedekte▁entiteit (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/sb261-applicability/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Применимость к охватываемой организации (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/sb261-applicability/): GRI 2 disclosure card; locale `ru`.
- [California SB 261 — Climate-related financial risk disclosure](https://reporting.academy/en/knowledge-hub/disclosure-cards/sb261-climate-risk/): California SB 261 — Climate-related financial risk disclosure: practical LRA guidance on preparation fields, evidence and assurance checks. Refer to the…
- [GRI 2-6 — الكشف عن المخاطر المالية المتصلة بالمناخ (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/sb261-climate-risk/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Offenlegung klimabezogener Finanzrisiken (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/sb261-climate-risk/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Información sobre los riesgos financieros relacionados con el clima (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/sb261-climate-risk/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Déclaration des▁risques▁financiers▁liés au▁climat (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/sb261-climate-risk/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Informativa sui rischi finanziari connessi al clima (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/sb261-climate-risk/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Openbaarmaking van▁financiële▁risico's in▁verband met▁het▁klimaat (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/sb261-climate-risk/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Раскрытие информации о финансовых рисках, связанных с климатом (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/sb261-climate-risk/): GRI 2 disclosure card; locale `ru`.
- [California SB 261 — TCFD or equivalent framework alignment](https://reporting.academy/en/knowledge-hub/disclosure-cards/sb261-framework-alignment/): California SB 261 — TCFD or equivalent framework alignment: practical LRA guidance on preparation fields, evidence and assurance checks. Refer to the…
- [GRI 2-6 — TCFD أو ما يعادلها من إطار (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/sb261-framework-alignment/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — TCFD oder eine gleichwertige Rahmenanpassung (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/sb261-framework-alignment/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — TCFD o alineación del marco equivalente (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/sb261-framework-alignment/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — TCFD ou un alignement-cadre▁équivalent (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/sb261-framework-alignment/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — TCFD o allineamento quadro equivalente (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/sb261-framework-alignment/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — TCFD of▁gelijkwaardige▁kaderaanpassing (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/sb261-framework-alignment/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Соответствие TCFD или эквивалентной рамочной основе (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/sb261-framework-alignment/): GRI 2 disclosure card; locale `ru`.
- [California SB 261 — Biennial reporting timeline and enforcement status](https://reporting.academy/en/knowledge-hub/disclosure-cards/sb261-reporting-timeline/): California SB 261 — Biennial reporting timeline and enforcement status: practical LRA guidance on preparation fields, evidence and assurance checks. Refer…
- [GRI 2-6 — الجدول الزمني لتقديم التقارير كل سنتين وحالة الإنفاذ (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/sb261-reporting-timeline/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Zweijährlicher Berichtszeitplan und Status der Durchsetzung (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/sb261-reporting-timeline/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Calendario de presentación de informes bienal y estado de cumplimiento (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/sb261-reporting-timeline/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Calendrier de▁présentation des▁rapports biennaux et▁état de l ' application (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/sb261-reporting-timeline/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Termini e condizioni dell'applicazione della Biennale (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/sb261-reporting-timeline/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Tweejaarlijkse▁rapportagetermijn en▁handhavingsstatus (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/sb261-reporting-timeline/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Хронология двухгодичной отчетности и статус правоприменения (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/sb261-reporting-timeline/): GRI 2 disclosure card; locale `ru`.
- [California SB 261 — Measures to reduce and adapt to climate-related financial risk](https://reporting.academy/en/knowledge-hub/disclosure-cards/sb261-risk-mitigation-adaptation/): California SB 261 — Measures to reduce and adapt to climate-related financial risk: practical LRA guidance on preparation fields, evidence and assurance…
- [GRI 2-6 — التدابير الرامية إلى الحد من المخاطر المالية المتصلة بالمناخ والتكيف معها (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/sb261-risk-mitigation-adaptation/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Maßnahmen zur Verringerung und Anpassung an klimabedingte finanzielle Risiken (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/sb261-risk-mitigation-adaptation/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Medidas para reducir y adaptarse al riesgo financiero relacionado con el clima (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/sb261-risk-mitigation-adaptation/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — ▁Mesures▁visant à▁réduire les▁risques▁financiers▁liés au▁climat et à s'y adapter (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/sb261-risk-mitigation-adaptation/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Misure per ridurre e adattarsi al rischio finanziario legato al clima (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/sb261-risk-mitigation-adaptation/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Maatregelen om▁het▁financiële▁risico in▁verband met▁het▁klimaat te▁verminderen en▁aan te▁passen (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/sb261-risk-mitigation-adaptation/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Меры по снижению финансового риска, связанного с климатом, и адаптации к нему (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/sb261-risk-mitigation-adaptation/): GRI 2 disclosure card; locale `ru`.
- [ESRS 2 — Strategy, Business Model and Value Chain](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-sbm-1/): ESRS 2 — Strategy, Business Model and Value Chain: This disclosure asks an organisation to explain how its strategy and business model are - LRA educational…
- [GRI 2-6 — الاستراتيجية ونموذج الأعمال وسلسلة القيمة (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-sbm-1/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Strategie, Geschäftsmodell und Wertschöpfungskette (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-sbm-1/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Estrategia, modelo de negocio y cadena de valor (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-sbm-1/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Stratégie, modèle économique et chaîne de valeur (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-sbm-1/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Strategia, modello di business e catena del valore (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-sbm-1/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Strategie,▁bedrijfsmodel en▁waardeketen (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-sbm-1/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Стратегия, бизнес-модель и цепочка создания стоимости (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-sbm-1/): GRI 2 disclosure card; locale `ru`.
- [ESRS 2 — Interests and Views of Stakeholders](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-sbm-2/): ESRS 2 — Interests and Views of Stakeholders: This disclosure asks an organisation to explain which stakeholder groups it has considered and - LRA…
- [GRI 2-6 — مصالح أصحاب المصلحة ووجهات نظرهم (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-sbm-2/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Interessen und Ansichten der Interessenträger (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-sbm-2/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Intereses y opiniones de los grupos de interés (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-sbm-2/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Intérêts et points de vue des parties prenantes (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-sbm-2/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Interessi e opinioni dei portatori di interessi (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-sbm-2/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — ▁Belangen en▁standpunten van▁belanghebbenden (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-sbm-2/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Интересы и мнения заинтересованных сторон (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-sbm-2/): GRI 2 disclosure card; locale `ru`.
- [ESRS 2 — Material Impacts, Risks and Opportunities and Their Interaction with Strategy and Business Model](https://reporting.academy/en/knowledge-hub/disclosure-cards/esrs-sbm-3/): ESRS 2 — Material Impacts, Risks and Opportunities and Their Interaction with Strategy and Business Model: This disclosure asks an organisation to explain…
- [GRI 2-6 — الآثار والمخاطر والفرص الجوهرية وتفاعلها مع الاستراتيجية ونموذج الأعمال (ar)](https://reporting.academy/ar/knowledge-hub/disclosure-cards/esrs-sbm-3/): GRI 2 disclosure card; locale `ar`.
- [GRI 2-6 — Wesentliche Auswirkungen, Risiken und Chancen sowie deren Wechselwirkung mit Strategie und Geschäftsmodell (de)](https://reporting.academy/de/knowledge-hub/disclosure-cards/esrs-sbm-3/): GRI 2 disclosure card; locale `de`.
- [GRI 2-6 — Impactos, riesgos y oportunidades materiales y su interacción con la estrategia y el modelo de negocio (es)](https://reporting.academy/es/knowledge-hub/disclosure-cards/esrs-sbm-3/): GRI 2 disclosure card; locale `es`.
- [GRI 2-6 — Incidences, risques et opportunités matériels et leur interaction avec la stratégie et le modèle économique (fr)](https://reporting.academy/fr/knowledge-hub/disclosure-cards/esrs-sbm-3/): GRI 2 disclosure card; locale `fr`.
- [GRI 2-6 — Impatti materiali, rischi e opportunità e la loro interazione con la strategia e il modello aziendale (it)](https://reporting.academy/it/knowledge-hub/disclosure-cards/esrs-sbm-3/): GRI 2 disclosure card; locale `it`.
- [GRI 2-6 — Materiële▁effecten,▁risico's en▁kansen en▁hun▁interactie met▁strategie en▁bedrijfsmodel (nl)](https://reporting.academy/nl/knowledge-hub/disclosure-cards/esrs-sbm-3/): GRI 2 disclosure card; locale `nl`.
- [GRI 2-6 — Существенные воздействия, риски и возможности и их взаимодействие со стратегией и бизнес-моделью (ru)](https://reporting.academy/ru/knowledge-hub/disclosure-cards/esrs-sbm-3/): GRI 2 disclosure card; locale `ru`.