{"id":6979,"date":"2024-01-06T18:06:41","date_gmt":"2024-01-06T17:06:41","guid":{"rendered":"http:\/\/travelsmartcampaign.org\/?post_type=policy-developments&p=6979"},"modified":"2024-02-09T15:09:57","modified_gmt":"2024-02-09T14:09:57","slug":"richtlijn-duurzaamheidsverslaggeving-mvo","status":"publish","type":"policy-developments","link":"https:\/\/travelsmartcampaign.org\/nl\/policy-developments\/corporate-sustainability-reporting-directive-csrd\/","title":{"rendered":"Richtlijn Corporate Sustainability Reporting (CSRD)"},"content":{"rendered":"

De Richtlijn Corporate Sustainability Reporting (CSRD) van de Europese Unie (EU) vereist dat grote bedrijven en beursgenoteerde bedrijven informatie openbaar maken over de sociale en milieurisico's waarmee zij worden geconfronteerd, evenals over de gevolgen van hun activiteiten voor mens en milieu. Deze richtlijn zal de rapportageregels moderniseren en versterken, <\/span>het uitbreiden van het aantal bedrijven dat over duurzaamheid moet rapporteren, en het cre\u00ebren van een cultuur van transparantie.<\/b> Bedrijven zullen de nieuwe regels voor het eerst moeten toepassen in het boekjaar 2024<\/strong>, voor rapporten gepubliceerd in 2025. Goedgekeurd in augustus 2023 zullen bedrijven die onder de CSRD vallen, moeten rapporteren volgens Europese standaarden voor duurzaamheidsrapportage (ESRS)<\/strong>, en ze zullen worden gecontroleerd. De regels ge\u00efntroduceerd door de Richtlijn Niet-Financi\u00eble Rapportage blijven van kracht totdat bedrijven de nieuwe regels van de CSRD moeten toepassen, en zijn van toepassing op grote bedrijven van openbaar belang met meer dan 500 werknemers.<\/span><\/p>\n

Het voorstel maakt deel uit van de bredere inspanningen van de EU om een duurzaam en inclusief economisch herstel en de transitie naar een duurzamere en veerkrachtigere economie te bewerkstelligen. Door de consistentie en betrouwbaarheid van duurzaamheidsrapportage te verbeteren, wil de nieuwe richtlijn investeerders, maatschappelijke organisaties, consumenten en andere belanghebbenden helpen weloverwogen beslissingen te nemen en bedrijven verantwoordelijk te houden voor hun prestaties op het gebied van milieu, maatschappij en ondernemingsbestuur (ESG).<\/span><\/p>\n

Het zal van toepassing zijn op alle grote bedrijven in de EU, zowel publieke als private, ongeveer 50.000 bedrijven. Er wordt geschat dat dit gevolgen zal hebben voor ongeveer 3.000 Amerikaanse bedrijven.<\/span><\/p>\n

De richtlijn versterkt de rapportage over Scope 3-emissiecategorie\u00ebn, waaronder zakenreizen.<\/span><\/p>","protected":false},"excerpt":{"rendered":"

The European Union’s (EU) Corporate Sustainability Reporting Directive (CSRD) requires large companies and listed companies to disclose information on social and environmental risks they face, as well as the impacts of their activities on people and the environment. This directive will modernise and strengthen the reporting rules, expanding the number of companies required to report […]<\/p>\n","protected":false},"featured_media":7511,"template":"","policy-source":[141],"policy-type":[],"policy-tags":[150],"policy-category":[115],"class_list":["post-6979","policy-developments","type-policy-developments","status-publish","has-post-thumbnail","hentry","policy-source-european-commission","policy-tags-reporting","policy-category-european-union"],"yoast_head":"\nCorporate Sustainability Reporting Directive (CSRD) - Travel Smart Campaign<\/title>\n<meta name=\"robots\" content=\"noindex, follow\" \/>\n<meta property=\"og:locale\" content=\"nl_NL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Corporate Sustainability Reporting Directive (CSRD) - Travel Smart Campaign\" \/>\n<meta property=\"og:description\" content=\"The European Union’s (EU) Corporate Sustainability Reporting Directive (CSRD) requires large companies and listed companies to disclose information on social and environmental risks they face, as well as the impacts of their activities on people and the environment. This directive will modernise and strengthen the reporting rules, expanding the number of companies required to report […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/travelsmartcampaign.org\/nl\/beleidsontwikkelingen\/richtlijn-duurzaamheidsverslaggeving-mvo\/\" \/>\n<meta property=\"og:site_name\" content=\"Travel Smart Campaign\" \/>\n<meta property=\"article:modified_time\" content=\"2024-02-09T14:09:57+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/travelsmartcampaign.org\/wp-content\/uploads\/europe.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"720\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Geschatte leestijd\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minuten\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/travelsmartcampaign.org\\\/es\\\/desarrollos-de-politicas\\\/directiva-de-informes-de-sostenibilidad-corporativa-csrd\\\/\",\"url\":\"https:\\\/\\\/travelsmartcampaign.org\\\/es\\\/desarrollos-de-politicas\\\/directiva-de-informes-de-sostenibilidad-corporativa-csrd\\\/\",\"name\":\"Corporate Sustainability Reporting Directive (CSRD) - Travel Smart Campaign\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/travelsmartcampaign.org\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/travelsmartcampaign.org\\\/es\\\/desarrollos-de-politicas\\\/directiva-de-informes-de-sostenibilidad-corporativa-csrd\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/travelsmartcampaign.org\\\/es\\\/desarrollos-de-politicas\\\/directiva-de-informes-de-sostenibilidad-corporativa-csrd\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/travelsmartcampaign.org\\\/wp-content\\\/uploads\\\/europe.jpg\",\"datePublished\":\"2024-01-06T17:06:41+00:00\",\"dateModified\":\"2024-02-09T14:09:57+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/travelsmartcampaign.org\\\/es\\\/desarrollos-de-politicas\\\/directiva-de-informes-de-sostenibilidad-corporativa-csrd\\\/#breadcrumb\"},\"inLanguage\":\"nl-NL\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/travelsmartcampaign.org\\\/es\\\/desarrollos-de-politicas\\\/directiva-de-informes-de-sostenibilidad-corporativa-csrd\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"nl-NL\",\"@id\":\"https:\\\/\\\/travelsmartcampaign.org\\\/es\\\/desarrollos-de-politicas\\\/directiva-de-informes-de-sostenibilidad-corporativa-csrd\\\/#primaryimage\",\"url\":\"https:\\\/\\\/travelsmartcampaign.org\\\/wp-content\\\/uploads\\\/europe.jpg\",\"contentUrl\":\"https:\\\/\\\/travelsmartcampaign.org\\\/wp-content\\\/uploads\\\/europe.jpg\",\"width\":1200,\"height\":720},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/travelsmartcampaign.org\\\/es\\\/desarrollos-de-politicas\\\/directiva-de-informes-de-sostenibilidad-corporativa-csrd\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/travelsmartcampaign.org\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Policy Developments\",\"item\":\"https:\\\/\\\/travelsmartcampaign.org\\\/pl\\\/rozwoj-polityki\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Corporate Sustainability Reporting Directive (CSRD)\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/travelsmartcampaign.org\\\/#website\",\"url\":\"https:\\\/\\\/travelsmartcampaign.org\\\/\",\"name\":\"Travel Smart\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/travelsmartcampaign.org\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/travelsmartcampaign.org\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"nl-NL\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/travelsmartcampaign.org\\\/#organization\",\"name\":\"Travel Smart\",\"url\":\"https:\\\/\\\/travelsmartcampaign.org\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"nl-NL\",\"@id\":\"https:\\\/\\\/travelsmartcampaign.org\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/travelsmartcampaign.org\\\/wp-content\\\/uploads\\\/travel-smart-min.jpeg\",\"contentUrl\":\"https:\\\/\\\/travelsmartcampaign.org\\\/wp-content\\\/uploads\\\/travel-smart-min.jpeg\",\"width\":1200,\"height\":690,\"caption\":\"Travel Smart\"},\"image\":{\"@id\":\"https:\\\/\\\/travelsmartcampaign.org\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Richtlijn inzake duurzaamheidsverslaglegging door ondernemingen (CSRD) - Travel Smart-campagne","robots":{"index":"noindex","follow":"follow"},"og_locale":"nl_NL","og_type":"article","og_title":"Corporate Sustainability Reporting Directive (CSRD) - Travel Smart Campaign","og_description":"The European Union’s (EU) Corporate Sustainability Reporting Directive (CSRD) requires large companies and listed companies to disclose information on social and environmental risks they face, as well as the impacts of their activities on people and the environment. This directive will modernise and strengthen the reporting rules, expanding the number of companies required to report […]","og_url":"https:\/\/travelsmartcampaign.org\/nl\/beleidsontwikkelingen\/richtlijn-duurzaamheidsverslaggeving-mvo\/","og_site_name":"Travel Smart Campaign","article_modified_time":"2024-02-09T14:09:57+00:00","og_image":[{"width":1200,"height":720,"url":"https:\/\/travelsmartcampaign.org\/wp-content\/uploads\/europe.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Geschatte leestijd":"2 minuten"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/travelsmartcampaign.org\/es\/desarrollos-de-politicas\/directiva-de-informes-de-sostenibilidad-corporativa-csrd\/","url":"https:\/\/travelsmartcampaign.org\/es\/desarrollos-de-politicas\/directiva-de-informes-de-sostenibilidad-corporativa-csrd\/","name":"Richtlijn inzake duurzaamheidsverslaglegging door ondernemingen (CSRD) - Travel Smart-campagne","isPartOf":{"@id":"https:\/\/travelsmartcampaign.org\/#website"},"primaryImageOfPage":{"@id":"https:\/\/travelsmartcampaign.org\/es\/desarrollos-de-politicas\/directiva-de-informes-de-sostenibilidad-corporativa-csrd\/#primaryimage"},"image":{"@id":"https:\/\/travelsmartcampaign.org\/es\/desarrollos-de-politicas\/directiva-de-informes-de-sostenibilidad-corporativa-csrd\/#primaryimage"},"thumbnailUrl":"https:\/\/travelsmartcampaign.org\/wp-content\/uploads\/europe.jpg","datePublished":"2024-01-06T17:06:41+00:00","dateModified":"2024-02-09T14:09:57+00:00","breadcrumb":{"@id":"https:\/\/travelsmartcampaign.org\/es\/desarrollos-de-politicas\/directiva-de-informes-de-sostenibilidad-corporativa-csrd\/#breadcrumb"},"inLanguage":"nl-NL","potentialAction":[{"@type":"ReadAction","target":["https:\/\/travelsmartcampaign.org\/es\/desarrollos-de-politicas\/directiva-de-informes-de-sostenibilidad-corporativa-csrd\/"]}]},{"@type":"ImageObject","inLanguage":"nl-NL","@id":"https:\/\/travelsmartcampaign.org\/es\/desarrollos-de-politicas\/directiva-de-informes-de-sostenibilidad-corporativa-csrd\/#primaryimage","url":"https:\/\/travelsmartcampaign.org\/wp-content\/uploads\/europe.jpg","contentUrl":"https:\/\/travelsmartcampaign.org\/wp-content\/uploads\/europe.jpg","width":1200,"height":720},{"@type":"BreadcrumbList","@id":"https:\/\/travelsmartcampaign.org\/es\/desarrollos-de-politicas\/directiva-de-informes-de-sostenibilidad-corporativa-csrd\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/travelsmartcampaign.org\/"},{"@type":"ListItem","position":2,"name":"Policy Developments","item":"https:\/\/travelsmartcampaign.org\/pl\/rozwoj-polityki\/"},{"@type":"ListItem","position":3,"name":"Corporate Sustainability Reporting Directive (CSRD)"}]},{"@type":"WebSite","@id":"https:\/\/travelsmartcampaign.org\/#website","url":"https:\/\/travelsmartcampaign.org\/","name":"Travel Smart","description":"","publisher":{"@id":"https:\/\/travelsmartcampaign.org\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/travelsmartcampaign.org\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"nl-NL"},{"@type":"Organization","@id":"https:\/\/travelsmartcampaign.org\/#organization","name":"Travel Smart","url":"https:\/\/travelsmartcampaign.org\/","logo":{"@type":"ImageObject","inLanguage":"nl-NL","@id":"https:\/\/travelsmartcampaign.org\/#\/schema\/logo\/image\/","url":"https:\/\/travelsmartcampaign.org\/wp-content\/uploads\/travel-smart-min.jpeg","contentUrl":"https:\/\/travelsmartcampaign.org\/wp-content\/uploads\/travel-smart-min.jpeg","width":1200,"height":690,"caption":"Travel Smart"},"image":{"@id":"https:\/\/travelsmartcampaign.org\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/travelsmartcampaign.org\/nl\/wp-json\/wp\/v2\/policy-developments\/6979","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/travelsmartcampaign.org\/nl\/wp-json\/wp\/v2\/policy-developments"}],"about":[{"href":"https:\/\/travelsmartcampaign.org\/nl\/wp-json\/wp\/v2\/types\/policy-developments"}],"version-history":[{"count":0,"href":"https:\/\/travelsmartcampaign.org\/nl\/wp-json\/wp\/v2\/policy-developments\/6979\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/travelsmartcampaign.org\/nl\/wp-json\/wp\/v2\/media\/7511"}],"wp:attachment":[{"href":"https:\/\/travelsmartcampaign.org\/nl\/wp-json\/wp\/v2\/media?parent=6979"}],"wp:term":[{"taxonomy":"policy-source","embeddable":true,"href":"https:\/\/travelsmartcampaign.org\/nl\/wp-json\/wp\/v2\/policy-source?post=6979"},{"taxonomy":"policy-type","embeddable":true,"href":"https:\/\/travelsmartcampaign.org\/nl\/wp-json\/wp\/v2\/policy-type?post=6979"},{"taxonomy":"policy-tags","embeddable":true,"href":"https:\/\/travelsmartcampaign.org\/nl\/wp-json\/wp\/v2\/policy-tags?post=6979"},{"taxonomy":"policy-category","embeddable":true,"href":"https:\/\/travelsmartcampaign.org\/nl\/wp-json\/wp\/v2\/policy-category?post=6979"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}