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Vereiste → Data → Bewijs → Concept → Review
GRI 2
General Disclosures
Entity and governance, strategy and policies, stakeholder engagement, and the reporting basis itself.
30 disclosures
alle kaarten live
- GRI 2-1Organizational detailsKaart
- GRI 2-2Entities included in the organization’s sustainability reportingKaart
- GRI 2-3Reporting period, frequency and contact pointKaart
- GRI 2-4Restatements of informationKaart
- GRI 2-5External assuranceKaart
- GRI 2-6Activities, value chain and other business relationshipsKaart
- GRI 2-7EmployeesKaart
- GRI 2-8Workers who are not employeesKaart
- GRI 2-9Governance structure and compositionKaart
- GRI 2-10Nomination and selection of the highest governance bodyKaart
- GRI 2-11Chair of the highest governance bodyKaart
- GRI 2-12Role of the highest governance body in overseeing the management of impactsKaart
- GRI 2-13Delegation of responsibility for managing impactsKaart
- GRI 2-14Role of the highest governance body in sustainability reportingKaart
- GRI 2-15Conflicts of interestKaart
- GRI 2-16Communication of critical concernsKaart
- GRI 2-17Collective knowledge of the highest governance bodyKaart
- GRI 2-18Evaluation of the performance of the highest governance bodyKaart
- GRI 2-19Remuneration policiesKaart
- GRI 2-20Process to determine remunerationKaart
- GRI 2-21Annual total compensation ratioKaart
- GRI 2-22Statement on sustainable development strategyKaart
- GRI 2-23Policy commitmentsKaart
- GRI 2-24Embedding policy commitmentsKaart
- GRI 2-25Processes to remediate negative impactsKaart
- GRI 2-26Mechanisms for seeking advice and raising concernsKaart
- GRI 2-27Compliance with laws and regulationsKaart
- GRI 2-28Membership associationsKaart
- GRI 2-29Approach to stakeholder engagementKaart
- GRI 2-30Collective bargaining agreementsKaart
GRI 3
Material Topics
How material topics were determined, the list of them, and how each one is managed.
3 disclosures
alle kaarten live
GRI 101
Biodiversity
Sites in sensitive areas, impact drivers, ecosystem condition, and impacts in the supply chain.
8 disclosures
alle kaarten live
Van kracht in 2026
- GRI 101-1Policies to halt and reverse biodiversity lossKaart
- GRI 101-2Management of biodiversity impactsKaart
- GRI 101-3Access and benefit-sharingKaart
- GRI 101-4Identification of biodiversity impactsKaart
- GRI 101-5Locations with biodiversity impactsKaart
- GRI 101-6Direct drivers of biodiversity lossKaart
- GRI 101-7Changes to the state of biodiversityKaart
- GRI 101-8Ecosystem servicesKaart
GRI 102
Climate Change
Transition plan, GHG emissions and removals, carbon credits, and a just transition.
10 disclosures
alle kaarten live
Van kracht in 2027
- GRI 102-1Transition plan for climate change mitigationKaart
- GRI 102-2Climate change adaptation planKaart
- GRI 102-3Just transitionKaart
- GRI 102-4GHG emissions reduction targets and progressKaart
- GRI 102-5Scope 1 GHG emissionsKaart
- GRI 102-6Scope 2 GHG emissionsKaart
- GRI 102-7Scope 3 GHG emissionsKaart
- GRI 102-8GHG emissions intensityKaart
- GRI 102-9GHG Removals in the Value ChainKaart
- GRI 102-10Carbon CreditsKaart
GRI 103
Energy
Energy consumption, self-generation, the energy mix and reductions.
5 disclosures
alle kaarten live
Van kracht in 2027
GRI 201
Economic Performance
Economic value generated, pension obligations, government support, and climate-related financial effects.
4 disclosures
alle kaarten live
GRI 202
Market Presence
Entry-level wages against local minimums, and senior hires from the local community.
2 disclosures
alle kaarten live
GRI 203
Indirect Economic Impacts
Infrastructure investments and services, and the indirect impacts that follow from them.
2 disclosures
alle kaarten live
GRI 204
Procurement Practices
Proportion of spending on local suppliers at significant locations of operation.
1 disclosure
alle kaarten live
GRI 205
Anti-corruption
Corruption risk assessment, communication and training, and confirmed incidents.
3 disclosures
alle kaarten live
GRI 206
Anti-competitive Behavior
Legal actions for anti-competitive behaviour, anti-trust and monopoly practices.
1 disclosure
alle kaarten live
GRI 207
Tax
Tax approach and governance, stakeholder engagement, and country-by-country reporting.
4 disclosures
alle kaarten live
GRI 301
Materials
Materials used, recycled input materials, and reclaimed products and packaging.
3 disclosures
alle kaarten live
GRI 302
Energy
Energy consumption inside and outside the organization, intensity, and reductions.
5 disclosures
alle kaarten live
In 2027 vervangen door GRI 103
GRI 303
Water and Effluents
Water as a shared resource, withdrawal, discharge and consumption.
5 disclosures
alle kaarten live
GRI 304
Biodiversity
Sites near protected areas, significant impacts, habitats protected or restored, and IUCN species.
4 disclosures
alle kaarten live
Vervangen door GRI 101
- GRI 304-1Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areasKaart
- GRI 304-2Significant impacts of activities, products and services on biodiversityKaart
- GRI 304-3Habitats protected or restoredKaart
- GRI 304-4IUCN Red List species and national conservation list species with habitats in areas affected by operationsKaart
GRI 305
Emissions
Scope 1, 2 and 3 emissions, intensity, reductions, ozone-depleting substances and other air emissions.
7 disclosures
alle kaarten live
In 2027 vervangen door GRI 102
- GRI 305-1Direct (Scope 1) GHG emissionsKaart
- GRI 305-2Energy indirect (Scope 2) GHG emissionsKaart
- GRI 305-3Other indirect (Scope 3) GHG emissionsKaart
- GRI 305-4GHG emissions intensityKaart
- GRI 305-5Reduction of GHG emissionsKaart
- GRI 305-6Emissions of ozone-depleting substances (ODS)Kaart
- GRI 305-7Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissionsKaart
GRI 306
Waste
Waste-related impacts, waste generated, and waste diverted from and directed to disposal.
5 disclosures
alle kaarten live
GRI 308
Supplier Environmental Assessment
New suppliers screened on environmental criteria, and negative impacts in the supply chain.
2 disclosures
alle kaarten live
GRI 401
Employment
New hires and turnover, benefits to full-time employees, and parental leave.
3 disclosures
alle kaarten live
GRI 402
Labor Management Relations
Minimum notice periods for significant operational changes.
1 disclosure
alle kaarten live
GRI 403
Occupational Health and Safety
The OH&S management system, hazard identification, worker participation, and injuries and ill health.
10 disclosures
alle kaarten live
- GRI 403-1Occupational health and safety management systemKaart
- GRI 403-2Hazard identification, risk assessment, and incident investigationKaart
- GRI 403-3Occupational health servicesKaart
- GRI 403-4Worker participation, consultation, and communication on occupational health and safetyKaart
- GRI 403-5Worker training on occupational health and safetyKaart
- GRI 403-6Promotion of worker healthKaart
- GRI 403-7Prevention and mitigation of occupational health and safety impacts directly linked by business relationshipsKaart
- GRI 403-8Workers covered by an occupational health and safety management systemKaart
- GRI 403-9Work-related injuriesKaart
- GRI 403-10Work-related ill healthKaart
GRI 404
Training and Education
Training hours, skills-upgrading programmes, and performance and career development reviews.
3 disclosures
alle kaarten live
GRI 405
Diversity and Equal Opportunity
Diversity of governance bodies and employees, and the ratio of basic salary and remuneration.
2 disclosures
alle kaarten live
GRI 406
Non-discrimination
Incidents of discrimination, and the corrective actions taken.
1 disclosure
alle kaarten live
GRI 407
Freedom of Association and Collective Bargaining
Operations and suppliers where freedom of association and collective bargaining may be at risk.
1 disclosure
alle kaarten live
GRI 408
Child Labor
Operations and suppliers at significant risk of incidents of child labour.
1 disclosure
alle kaarten live
GRI 409
Forced or Compulsory Labor
Operations and suppliers at significant risk of incidents of forced or compulsory labour.
1 disclosure
alle kaarten live
GRI 410
Security Practices
Security personnel trained in the organization's human rights policies and procedures.
1 disclosure
alle kaarten live
GRI 411
Rights of Indigenous Peoples
Incidents of violations involving the rights of indigenous peoples.
1 disclosure
alle kaarten live
GRI 413
Local Communities
Community engagement and impact assessments, and operations with significant negative impacts.
2 disclosures
alle kaarten live
GRI 414
Supplier Social Assessment
New suppliers screened on social criteria, and negative social impacts in the supply chain.
2 disclosures
alle kaarten live
GRI 415
Public Policy
Political contributions, by country and recipient.
1 disclosure
alle kaarten live
GRI 416
Customer Health and Safety
Health and safety impacts of products and services, and incidents of non-compliance.
2 disclosures
alle kaarten live
GRI 417
Marketing and Labeling
Product and service information requirements, and incidents in labelling and marketing.
3 disclosures
alle kaarten live
GRI 418
Customer Privacy
Substantiated complaints about breaches of customer privacy and losses of customer data.
1 disclosure
alle kaarten live
ESRS 2
General Disclosures
Governance, strategy, impact/risk/opportunity management and the metrics basis every topical standard builds on.
15 disclosures
alle kaarten live
- BP-1General Basis for Preparation of Sustainability StatementsKaart
- BP-2Disclosures in Relation to Specific CircumstancesKaart
- GDR-AActions and Resources in Relation to Material Sustainability MattersKaart
- GDR-MMetrics in Relation to Material Sustainability MattersKaart
- GDR-PPolicies Adopted to Manage Material Sustainability MattersKaart
- GDR-TTargets in Relation to Material Sustainability MattersKaart
- GOV-1Role of the Administrative, Management and Supervisory BodiesKaart
- GOV-2Information Provided to and Sustainability Matters Addressed by the Administrative, Management and Supervisory BodiesKaart
- GOV-3Integration of Sustainability-Related Performance in Incentive SchemesKaart
- GOV-4Statement on Due DiligenceKaart
- IRO-1Description of the Processes to Identify and Assess Material Impacts, Risks and OpportunitiesKaart
- IRO-2Disclosure Requirements in ESRS Covered by the Undertaking's Sustainability StatementKaart
- SBM-1Strategy, Business Model and Value ChainKaart
- SBM-2Interests and Views of StakeholdersKaart
- SBM-3Material Impacts, Risks and Opportunities and Their Interaction with Strategy and Business ModelKaart
ESRS E1
Climate Change
Transition plan, policies and targets, energy, Scope 1–3 emissions, removals, carbon credits and financial effects.
11 disclosures
alle kaarten live
- E1-1Transition plan for climate change mitigationKaart
- E1-2Identification of climate-related risks and scenario analysisKaart
- E1-3Resilience in relation to climate changeKaart
- E1-4Policies related to climate change mitigation and adaptationKaart
- E1-5Actions and resources in relation to climate change mitigation and adaptationKaart
- E1-6Targets related to climate changeKaart
- E1-7Energy consumption and mixKaart
- E1-8Gross scope 1, 2, 3 GHG emissionsKaart
- E1-9GHG removals and GHG mitigation projects financed through carbon creditsKaart
- E1-10Internal carbon pricingKaart
- E1-11Anticipated financial effects from material physical and transition risks and potential climate-related opportunitiesKaart
ESRS E2
Pollution
Pollution of air, water and soil, substances of concern, and the financial effects.
5 disclosures
2 kaarten live
ESRS E3
Water and Marine Resources
Water consumption, withdrawal and discharge, marine resources, and the financial effects.
4 disclosures
alle kaarten live
ESRS E4
Biodiversity and Ecosystems
Transition plan, impact metrics on species and ecosystems, and the financial effects.
5 disclosures
alle kaarten live
ESRS E5
Resource Use and Circular Economy
Resource inflows and outflows, waste, and the financial effects.
5 disclosures
alle kaarten live
ESRS G1
Business Conduct
Corporate culture, whistleblowing, corruption and bribery, political influence and payment practices.
6 disclosures
alle kaarten live
ESRS S1
Own Workforce
Working conditions, equal treatment, workforce characteristics, pay gap, and incidents.
16 disclosures
alle kaarten live
- S1-1Policies (Own Workforce)Kaart
- S1-2Engagement & Grievance MechanismsKaart
- S1-3Actions & ResourcesKaart
- S1-4TargetsKaart
- S1-5Employees (Core workforce structure)Kaart
- S1-6Non-employeesKaart
- S1-7Collective Bargaining & Social DialogueKaart
- S1-8DiversityKaart
- S1-9Adequate WagesKaart
- S1-10Social ProtectionKaart
- S1-11DisabilitiesKaart
- S1-12TrainingKaart
- S1-13Health & SafetyKaart
- S1-14Work-life BalanceKaart
- S1-15RemunerationKaart
- S1-16Human Rights IncidentsKaart
ESRS S2
Workers in the Value Chain
Policies, engagement, remediation channels and targets for workers in the value chain.
4 disclosures
alle kaarten live
ESRS S3
Affected Communities
Policies, engagement, remediation channels and targets for affected communities.
4 disclosures
alle kaarten live
ESRS S4
Consumers and End-users
Policies, engagement, remediation channels and targets for consumers and end-users.
4 disclosures
3 kaarten live
IFRS S1
General Requirements for Disclosure of Sustainability-related Financial Information
Governance, strategy, risk management and metrics for sustainability-related risks and opportunities, plus the general presentation and materiality requirements.
35 disclosures
14 kaarten live
- s1-11-15Fair presentationVerslagvoorbeelden
- s1-17-19MaterialityVerslagvoorbeelden
- s1-20Reporting entityVerslagvoorbeelden
- s1-21-24Connected informationVerslagvoorbeelden
- s1-25Core content architectureVerslagvoorbeelden
- s1-26Governance disclosure objectiveVerslagvoorbeelden
- s1-27-aGovernance body or individual oversightKaart
- s1-27-bManagement role in governanceKaart
- s1-28Strategy disclosure objectiveVerslagvoorbeelden
- s1-29Strategy disclosure architectureKaart
- s1-30-aSustainability-related risks and opportunitiesKaart
- s1-30-b-cTime horizonsKaart
- s1-32Business model and value chain effectsKaart
- s1-33Strategy and decision-makingKaart
- s1-34-37Current and anticipated financial effectsKaart
- s1-38-40When quantitative financial effects are not providedVerslagvoorbeelden
- s1-41-42ResilienceKaart
- s1-43Risk management disclosure objectiveKaart
- s1-44-aProcesses for sustainability-related risksKaart
- s1-44-bProcesses for sustainability-related opportunitiesKaart
- s1-44-cIntegration into overall risk managementVerslagvoorbeelden
- s1-45Metrics and targets disclosure objectiveVerslagvoorbeelden
- s1-46-48Metrics for each sustainability-related risk and opportunityKaart
- s1-49-50Metrics from other sources and entity-developed metricsVerslagvoorbeelden
- s1-51-53Targets and consistency over timeKaart
- s1-54-55Identifying sustainability-related risks and opportunitiesVerslagvoorbeelden
- s1-56-58Identifying applicable disclosure requirements where no specific IFRS standard appliesVerslagvoorbeelden
- s1-59Disclosure of sources of guidance appliedVerslagvoorbeelden
- s1-60-63Location of disclosures and cross-referenceVerslagvoorbeelden
- s1-64-69Timing of reporting and interim updatesVerslagvoorbeelden
- s1-70-71Comparative informationVerslagvoorbeelden
- s1-72-73Statement of compliance and exemptionsVerslagvoorbeelden
- s1-74-76Significant judgementsVerslagvoorbeelden
- s1-77-82Measurement uncertaintyVerslagvoorbeelden
- s1-83-86Prior-period errorsVerslagvoorbeelden
IFRS S2
Climate-related Disclosures
Climate governance, transition plans, scenario analysis, Scope 1–3 emissions, and cross-industry and industry-based metrics.
52 disclosures
25 kaarten live
- s2-1-2ObjectiveVerslagvoorbeelden
- s2-3-4ScopeVerslagvoorbeelden
- s2-5Governance objectiveVerslagvoorbeelden
- s2-6-aOversight by governance bodyKaart
- s2-6-bManagement roleKaart
- s2-7Duplication avoidanceVerslagvoorbeelden
- s2-8Strategy objectiveVerslagvoorbeelden
- s2-9Strategy disclosure architectureVerslagvoorbeelden
- s2-10Climate-related risks and opportunitiesKaart
- s2-11-12Identification inputs and industry topicsKaart
- s2-13Business model and value chain impactKaart
- s2-14-aStrategy response and transition planKaart
- s2-14-bResourcing of climate actionsVerslagvoorbeelden
- s2-14-cProgress against prior plansKaart
- s2-15Financial effects architectureVerslagvoorbeelden
- s2-16-a-bCurrent financial effects and near-term adjustment riskVerslagvoorbeelden
- s2-16-c-dAnticipated financial effectsVerslagvoorbeelden
- s2-17-18Approach to quantitative financial effectsVerslagvoorbeelden
- s2-19-21Omission and fallback for quantitative financial effectsVerslagvoorbeelden
- s2-22-aClimate resilience assessment outputsKaart
- s2-22-bScenario analysis method, inputs and assumptionsKaart
- s2-23Use of metric categories and industry metrics in strategy disclosuresVerslagvoorbeelden
- s2-24Risk management objectiveVerslagvoorbeelden
- s2-25-aClimate-risk processes and policiesKaart
- s2-25-bClimate-opportunity processesKaart
- s2-25-cIntegration with overall risk managementVerslagvoorbeelden
- s2-26Duplication avoidance in risk managementVerslagvoorbeelden
- s2-27Metrics and targets objectiveVerslagvoorbeelden
- s2-28Metrics and targets architectureVerslagvoorbeelden
- s2-29-a-iAbsolute gross greenhouse gas emissionsKaart
- s2-29-a-iiGHG measurement standardVerslagvoorbeelden
- s2-29-a-iiiGHG measurement approach, inputs and assumptionsKaart
- s2-29-a-iv-vGHG boundary disaggregation and Scope 2 detailsKaart
- s2-29-a-vi-1Scope 3 categoriesKaart
- s2-29-a-vi-2Financed emissionsKaart
- s2-29-bTransition-risk vulnerability metricKaart
- s2-29-cPhysical-risk vulnerability metricKaart
- s2-29-dClimate-opportunity alignment metricVerslagvoorbeelden
- s2-29-eCapital deployment metricKaart
- s2-29-fInternal carbon pricesKaart
- s2-29-gRemuneration linkageKaart
- s2-30-31Cross-industry metric preparation rulesVerslagvoorbeelden
- s2-32Industry-based metricsVerslagvoorbeelden
- s2-33Target characteristicsKaart
- s2-34Target governance and monitoringKaart
- s2-35Target performance and trendsKaart
- s2-36Greenhouse-gas-target specifics and carbon creditsKaart
- s2-37Metrics used for target setting and monitoringVerslagvoorbeelden
- s2-c1-c3Effective date and comparativesVerslagvoorbeelden
- s2-c4-c5First-year transition reliefsVerslagvoorbeelden
- S2.21Climate-related risks descriptionVerslagvoorbeelden
- S2.29GHG emissions (Scope 1, 2, 3)Verslagvoorbeelden
SASB Disclosurekaarten zijn in voorbereiding
We bouwen de samengestelde SASB-kaarten — 1 199 metrics gecatalogiseerd en onderling verwezen. Laat hieronder uw e-mailadres achter, dan laten we het weten zodra ze live gaan.
California SB 253
Climate Corporate Data Accountability Act
Who must report, Scope 1, 2 and 3 emissions, assurance levels, and the filing timetable.
8 disclosures
6 kaarten live
- SB253-APPLICABILITYReporting entity applicabilityVerslagvoorbeelden
- SB253-ASSURANCEThird-party assuranceKaart
- SB253-METHODOLOGYGHG Protocol methodology and reporting basisKaart
- SB253-PUBLIC-DISCLOSURE-FEESPublic disclosure, reporting organization, and feesVerslagvoorbeelden
- SB253-REPORTING-TIMELINEReporting timeline and filing statusKaart
- SB253-SCOPE-1Scope 1 greenhouse gas emissionsKaart
- SB253-SCOPE-2Scope 2 greenhouse gas emissionsKaart
- SB253-SCOPE-3Scope 3 greenhouse gas emissionsKaart
California SB 261
Climate-Related Financial Risk Act
The climate-related financial risk report, its TCFD / IFRS S2 framing, and the biennial publication duty.
7 disclosures
5 kaarten live
- SB261-APPLICABILITYCovered entity applicabilityKaart
- SB261-CLIMATE-RISKClimate-related financial risk disclosureKaart
- SB261-FEESImplementation fee and administrationVerslagvoorbeelden
- SB261-FRAMEWORK-ALIGNMENTTCFD or equivalent framework alignmentKaart
- SB261-GAPSReporting gaps and completion planVerslagvoorbeelden
- SB261-REPORTING-TIMELINEBiennial reporting timeline and enforcement statusKaart
- SB261-RISK-MITIGATION-ADAPTATIONMeasures to reduce and adapt to climate-related financial riskKaart
UAE Federal Decree-Law 11/2024
Reduction of Climate Change Effects
Who is in scope, the GHG inventory, the reduction plan, MRV, verification, and the reporting timetable.
16 disclosures
7 kaarten live
- Art.6(1)(a)-1Regular GHG emissions measurement and disclosureKaart
- Art.6(1)(a)-2Comprehensive emissions inventoryKaart
- Art.6(1)(a)-3Emission reduction measuresKaart
- Art.6(1)(b)-1Disclosure of activity and reduction dataKaart
- Art.6(1)(b)-2Expected outcomes of emission reduction initiativesKaart
- Art.6(1)(c)Emissions data retention and accessibilityVerslagvoorbeelden
- Art.6(2)Submission through designated reporting systemsVerslagvoorbeelden
- Art.6(3)Accuracy and verifiability of emissions dataKaart
- Art.6(4)Support national aggregation and analysisVerslagvoorbeelden
- Art.7(3)(a)-1Economic losses from climate change impactsVerslagvoorbeelden
- Art.7(3)(a)-2Non-economic losses from climate change impactsVerslagvoorbeelden
- Art.7(3)(a)-3Climate-related data requested by authoritiesVerslagvoorbeelden
- Art.7(3)(b)-1Implementation status of adaptation plansVerslagvoorbeelden
- Art.7(3)(b)-2Adaptation measures for national and international reportingVerslagvoorbeelden
- Art.7(3)(b)-3Data for international climate reportingKaart
- LAW-TEXTFull law textVerslagvoorbeelden
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