ESG = Company activities / influence on Environment – Social issues – Governance.
CSRD = Corporate Sustainability Reporting Directive is the EU standards for company reporting of ESG.
ESG and CSRD are thus concepts that are linked together, and which aim to create transparency around the activities of a company in order to reduce influence on nature / emissions while being socially responsible and conducting business according to a recognised and good management practice.
ESG Subdivision
Main results - Environmental
CO2 emissions etc. - Scope 1, 2 and 3
Main results - Social activity
Main results - Governance
Results Scope 3
UPSTREAM indirect emissions
Results Scope 2
Indirect emissions
Results Scope 1
Direct emissions
Results Scope 3
DOWNSTREAM indirect emissions
Social Responsibilities
Categories
Governance
Categories
