Non-financial information
The comparability of economic actors on environmental, social and societal matters is becoming essential. The European Commission intends to raise sustainability reporting (CSRD) to the same level as financial reporting.
From January 1, 2024 (publication expected in 2025), the CSRD will be applicable to all listed companies currently falling within the scope of the NFRD (public interest companies “PIE” with more than 500 employees). Then, from January 1, 2025 (publication expected in 2026), this will impact listed and unlisted companies exceeding two of the following three thresholds: turnover greater than €40 million; total balance sheet greater than €20 million; average workforce of more than 250 people.
Our experts support you during the different stages of the preparation of your non-financial reports:
- assistance in the preparation of the CSRD based on the standards published by the EFRAG (ESRS):
- transition from DPEF (NFRD) to CSRD
- mapping of ESG risks and opportunities
- double materiality assessment
- preparation of non-financial information reports, definition of indicators and preparation of the sustainability report (CSRD)
- development of ESG information reporting processes
- taxonomy: determination of eligible activities, alignment analysis
- regulatory monitoring, sector analysis and sustainability reporting training for your teams
- audit of non-financial information.
We use a pragmatic approach and adapt to your challenges and needs whatever your size. As an expert in the financial field, Advolis Orfis is able to assist you in the effective communication of both your non-financial and financial information.
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References
Aubrun
Coillard-Damiani
Genet