Wet- en Regelgeving Europees
Europese wetgeving - kern
- Corporate Sustainability Reporting Directive (CSRD)
- Sustainable Finance Disclosure Regulation (SFDR)
- Non Financial Reporting Directive (NFRD)
- Corporate Sustainability Due Diligence Directive (CSDDD)
- Overzicht regelgevend landschap EU-ESG
- Overzicht (met links) EU ESG wetgeving
- Green deal
- EU Taxonomy
- Amending Directive Adjustments of the size criteria for micro, small, medium-sized and large undertakings or groups
- GRI-ESRS Interoperability Index [draft]
Europese wetgeving - Environment
- Proposal for a regulation of the European parliament and the council on nature restoration
- Energy Taxation Directive (ETD)
- Effort Sharing Regulation (ESR)
- Third energy package for gas
- Industrial Emissions Directive (IED)
- Medium Combustion Plants Directive (MCPD)
- Directive on the deployment of alternative fuels infrastructure
- Sustainable Products Initiative (SPI)
- Waste from Electrical and Electronic Equipment (WEEE)
- Waste Framework Directive
- Directive on Waste Incineration
- Integrated Pollution, Prevention and Control (IPPC)
- Water Framework Directive (WFD)
- Urban Waste-water Treatment Directive (UWWTD)
- Carbon Border Adjustment Mechanism (CBAM)
- Sustainable Products Initiative (SPI)
- Regulation of the European parliament and the counsel on pakaging and packaging waste
- Verordening (EU) 2023/1115 betreffende het op de markt van de Unie aanbieden en de uitvoer uit de Unie van bepaalde grondstoffen en producten die met ontbossing en bosdegradatie verband houden
Europese wetgeving - Governance & Transparency
- Whistleblower Protection Directive
- OECD/G20 Inclusive Framework on BEPS (Base Erosion and Profit Shifting)
- DAC6
- Trans-European transport network
- Consumer Rights Directive
- Unfair Commercial Practices Directive (UCPD)
- Regulation laying down conditions for the marketing of construction products
- Women on Boards Directive
- Substantiating green claims
Standaarden
- ESRS final version July 31th (Annex 1 to the Commission Delegated Regulation supplementing Directive 2013/34/EU as regards sustainability reporting standards)
- Delegated Act ESRS Final version July 2023
- Delegated Act ESRS 1 General requirements July 2023
- Delegated Act ESRS 2 General disclosure July 2023
- Delegated Act ESRS E1 Climate Change July 2023
- Delegated Act ESRS E2 Pollution July 2023
- Delegated Act ESRS E3 Water and marine resources July 2023.
- Delegated Act ESRS E4 Biodiversity and ecosystems July 2023
- Delegated Act ESRS E5 Resource use and circular economy July 2023
- Delegated Act ESRS S1 Own workforce July 2023
- Delegated Act ESRS S2 Workers in the value chain July 2023
- Delegated Act ESRS S3 Affected communities July 2023
- Delegated Act ESRS S4 Consumers end users July 2023
- Delegated Act ESRS G1 Business Conduct July 2023
- IFRS Sustainability Standards - proposed Taxonomy (July)
- Bijlage II - Acroniemen en verklarende woordenlijst
- Afkortingen ESRS
- Definities terminologie ESRS
- Bijlage C: Lijst van gefaseerde rapportageverplichtingen
- ESRS–ISSB Standards Interoperability Guidance
- VSME vrijwillige standaard voor MKB
- EFRAG IG 1: Materiality Assessment
- EFRAG IG 2: Value Chain
- ESRS implementation Q&A