{"id":5899,"date":"2024-05-23T11:50:26","date_gmt":"2024-05-23T11:50:26","guid":{"rendered":"https:\/\/www.tpa-group.sk\/?p=5899"},"modified":"2024-05-23T11:59:50","modified_gmt":"2024-05-23T11:59:50","slug":"sustainability-reporting","status":"publish","type":"post","link":"https:\/\/www.tpa-group.sk\/en\/services\/esg-en\/esg-advisory\/sustainability-reporting\/","title":{"rendered":"Sustainability reporting"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"5899\" class=\"elementor elementor-5899 elementor-5894\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ecaef44 e-flex e-con-boxed e-con e-parent\" data-id=\"ecaef44\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2c34420 elementor-widget elementor-widget-text-editor\" data-id=\"2c34420\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Sustainability reporting is already legally required for some companies; in addition, numerous companies report voluntarily in order to position themselves accordingly on the market. The scope of a sustainability report depends on the reporting standard used. The report includes, for example, the business strategy, internal guidelines, and processes related to sustainability. In addition, specific sustainability targets, KPIs, as well as processes in the company\u2019s risk management are depicted.<\/p><div data-id=\"fd90410\" data-element_type=\"container\" data-core-v316-plus=\"true\"><div><div data-id=\"5c9d27c\" data-element_type=\"widget\" data-widget_type=\"heading.default\"><div><h4>Sustainability reporting in 2024<\/h4><\/div><\/div><div data-id=\"62a525e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\"><div><p>From the financial year 2024, reporting must be carried out in accordance with the\u00a0<a title=\"\" href=\"https:\/\/www.tpa-group.at\/de\/news\/die-csrd-ist-finalisiert\/\" target=\"_blank\" rel=\"noopener\">Corporate Sustainability Reporting Directive (CSRD)<\/a>. The CSRD affects much more companies and entails a significant expansion of the scope of reporting compared to the NFRD.<\/p><p>The\u00a0<a title=\"\" href=\"https:\/\/www.efrag.org\/\" target=\"_blank\" rel=\"noopener\">European Financial Reporting Advisory Group (EFRAG)<\/a>\u00a0was instructed by the Commission to develop uniform sustainability reporting standards that are mandatory under the CSRD. Final drafts of these\u00a0<a title=\"\" href=\"https:\/\/www.tpa-group.at\/de\/news\/european-sustainability-reporting-standard-1-general-requirements\/\" target=\"_blank\" rel=\"noopener\">European Sustainability Reporting Standards (ESRS)<\/a>\u00a0are already available and sector-specific and SME-related standards will follow. Depending on certain company parameters, there are differences in when a company has to report for the first time.<\/p><p>On a voluntary basis, globally acknowledged reporting standards, in particular the GRI standards, can be used for sustainability reporting. Writing the first sustainability report can require a significant amount of time and resources due to the necessary implementation of systems and processes for ESG data collection and recording. It is therefore advisable to start the implementation in time.<\/p><\/div><\/div><\/div><\/div><div data-id=\"84fa401\" data-element_type=\"container\" data-core-v316-plus=\"true\"><div><div data-id=\"8d93784\" data-element_type=\"widget\" data-widget_type=\"heading.default\"><div><h3>In regard to ESG Sustainability reporting, we can provide support with:<\/h3><\/div><\/div><\/div><\/div><div data-id=\"f5ac673\" data-element_type=\"container\" data-core-v316-plus=\"true\"><div><div data-id=\"61e255e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\"><div><ul><li>Advice on the selection of an appropriate reporting standard (GRI, CSRD\/ESRS)<\/li><li>Analysis of the company\u2019s value chain regarding ESG-relevant topics<\/li><li>Selection of relevant stakeholders<\/li><li>Preparing and conducting materiality assessments<\/li><li>Determination of structure &amp; core messages (based on corporate strategy)<\/li><li>Support in data collection according to selected standard and definition of KPIs<\/li><li>Writing the report<\/li><li>Conformity check of your report according to the chosen standard<\/li><\/ul><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-07572ed e-flex e-con-boxed e-con e-parent\" data-id=\"07572ed\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-57a2bde elementor-widget elementor-widget-heading\" data-id=\"57a2bde\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Contact Person<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-50018ae e-flex e-con-boxed e-con e-parent\" data-id=\"50018ae\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-58d943a elementor-widget elementor-widget-spacer\" data-id=\"58d943a\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6e36d9c e-flex e-con-boxed e-con e-parent\" data-id=\"6e36d9c\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-3979868 e-con-full e-flex e-con e-child\" data-id=\"3979868\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-05c90d7 elementor-widget elementor-widget-single-person-card\" data-id=\"05c90d7\" data-element_type=\"widget\" data-settings=\"{&quot;person_single&quot;:&quot;4990&quot;}\" data-widget_type=\"single-person-card.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div class=\"single-person-card\">\n            <a class=\"person-link\" href=\"https:\/\/www.tpa-group.sk\/en\/persons\/erik-krajnak\/\"  >\n        \t\t<div class=\"img-container\">\n        \t\t\t<img decoding=\"async\" src=\"https:\/\/www.tpa-group.sk\/app\/uploads\/sites\/12\/2024\/05\/Krajnak-Erik_880x1000_WEB_KO-277x315.png\" alt=\"Erik Kraj\u0148\u00e1k\">\n        \t\t\t<span><\/span>\n        \t\t<\/div>\n\n\t\t\t\t    \t\t\t\t<div class=\"post-content-wrapper\">\n\t\t        \t\t<div class=\"content-container\">\n                \t\t\t                \t\t\t\t<div class=\"locations\">\n\n        \t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<p>\n\t\t\t\t\t\t\t\t\t\t\tBratislava\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\n\t\t        \t\t\t\t\t        \t\t\t\t<h5 class=\"post-title\">Erik Kraj\u0148\u00e1k<\/h5>\n                \t\t\t\t\t        \t\t\t\t\t        \t\t\t\t\t        \t\t\t\t\t<div class=\"job-positions\">\n\t        \t\t\t\t\t\t\t        \t\t\t\t\t\t\t<p class=\"job-position has-dot\">Audit Director <\/p>\n        \t\t\t\t\t\t\t\t        \t\t\t\t\t\t\t<p class=\"job-position has-dot\"> Auditor <\/p>\n        \t\t\t\t\t\t\t\t        \t\t\t\t\t\t\t<p class=\"job-position has-dot\"> Advisor <\/p>\n        \t\t\t\t\t\t\t\t        \t\t\t\t\t\t\t<p class=\"job-position \"> Member of the Slovak Chamber of Auditors<\/p>\n        \t\t\t\t\t\t\t        \t\t\t\t\t\t<\/div>\n\t        \t\t\t\t\t\t        \t\t\t\t\t<div class=\"btn-arrow\" style=\"background-image: url('https:\/\/www.tpa-group.sk\/app\/plugins\/ovos-elementor-widgets\/widgets\/single-person-card-widget\/img\/button-arrow-right-long.svg')\"><\/div>\n\t\t        \t\t\t\t\t        \t\t<\/div>\n\t        \t\t<\/div>\n\t\t\t\t    \t\t<\/a>\n    \t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2d4a1d1 e-con-full e-flex e-con e-child\" data-id=\"2d4a1d1\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8c28612 elementor-widget elementor-widget-single-person-card\" data-id=\"8c28612\" data-element_type=\"widget\" data-settings=\"{&quot;person_single&quot;:&quot;4982&quot;}\" data-widget_type=\"single-person-card.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div class=\"single-person-card\">\n            <a class=\"person-link\" href=\"\"  >\n        \t\t<div class=\"img-container\">\n        \t\t\t<img decoding=\"async\" src=\"\" alt=\"\">\n        \t\t\t<span><\/span>\n        \t\t<\/div>\n\n\t\t\t\t    \t\t\t\t<div class=\"post-content-wrapper\">\n\t\t        \t\t<div class=\"content-container\">\n                \t\t\t\t\n\t\t        \t\t\t\t\t        \t\t\t\t<h5 class=\"post-title\"><\/h5>\n                \t\t\t\t\t        \t\t\t\t\t        \t\t\t\t\t        \t\t\t\t\t<div class=\"btn-arrow\" style=\"background-image: url('https:\/\/www.tpa-group.sk\/app\/plugins\/ovos-elementor-widgets\/widgets\/single-person-card-widget\/img\/button-arrow-right-long.svg')\"><\/div>\n\t\t        \t\t\t\t\t        \t\t<\/div>\n\t        \t\t<\/div>\n\t\t\t\t    \t\t<\/a>\n    \t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Sustainability reporting is already legally required for some companies; in addition, numerous companies report voluntarily in order to position themselves accordingly on the market. The scope of a sustainability report depends on the reporting standard used. The report includes, for example, the business strategy, internal guidelines, and processes related to sustainability. In addition, specific sustainability [&hellip;]<\/p>\n","protected":false},"author":29,"featured_media":5227,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[20,27],"tags":[],"class_list":["post-5899","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-esg-advisory","category-services"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Sustainability reporting - www.tpa-group.sk<\/title>\n<meta name=\"description\" content=\"Sustainability reporting is already legally required for some companies; in addition, numerous companies report voluntarily in order to position\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.tpa-group.sk\/en\/services\/esg-en\/esg-advisory\/sustainability-reporting\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sustainability reporting - www.tpa-group.sk\" \/>\n<meta property=\"og:description\" content=\"Sustainability reporting is already legally required for some companies; 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