ESG reporting obligation. Am I affected?
An individual check of the reporting obligations under CSRD and NaBeG, from intake to result.
In production
Work. Done.
Guide
Who has to prepare a sustainability report?
With the EU directive CSRD (Corporate Sustainability Reporting Directive) and the Austrian Sustainability and Diversity Improvement Act (NaDiVeG/NaBeG), reporting obligations in the area of sustainability now apply to more and more companies. The guide clarifies whether and to what extent a company is affected.
Based on company size, legal form and sector, it determines individually which requirements apply, from full CSRD reporting obligation through the simplified VSME standard to no obligation at all.
Assessment criteria
Which factors are taken into account.
The guide reviews the relevant criteria that determine the nature and extent of the reporting obligation.
Company size
Turnover, balance-sheet total and headcount as thresholds
Legal form and capital-market orientation
Whether a business is capital-market oriented affects the obligation
Phased timing
Reporting obligations take effect for different groups on different reference dates
Applicable standard
ESRS, VSME or no obligation, depending on the individual situation
Result
What member businesses receive.
A clear statement on their own obligation and, where relevant, information on the applicable reporting standard, the deadlines and the next steps.
In the result
- Clear statement: affected or not
- Applicable reporting standard
- Relevant deadlines and timelines
- Concrete next steps
Model & reach
- Self · members run through the guide independently
- WKO is responsible for the rule set
- Versioning and audit trail per matter
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