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CSRD
Start the transition
Mark Tesselaar
Scope
Large public interest entities (PIEs) with >500 employees (already subject to the NFRD)
Timing
FY 2024 reporting
2025
Large EU entities: entities meeting two of the following three criteria: (i) more than EUR 25 million balance sheet total, (ii)
more than EUR 50 million net turnover, (iii) more than 250 employees on average over the FY(1)
Listed SMEs: including small and non- complex credit institutions and captive insurance, which can decide not to provide
sustainability reporting until 2028 (but have to include a justification of its absence in the management report) (2)
Third-country undertakings: Non-EU companies with a net turnover of more than €150 million in the EU at consolidated
level and respecting one of the following criteria: (a) At least one large subsidiary in the EU or a subsidiary listed on an EU-
regulated exchange; (b) At least one branch generating revenue of €40 million or more in the preceding year (3)
FY 2025 reporting
2026
FY 2026 reporting
2027
FY 2028 reporting
2029
1. This refers both to EU companies and EU subsidiaries of non-EU companies respecting the thresholds. An EU subsidiary
will be exempted if the EU parent company includes the sustainability information of the subsidiary in its report.
2. Including small and non-complex credit institutions and captive insurance.
3. Lighter reporting requirements to be developed at a later stage.
Corporate Sustainability Reporting Directive (CSRD) - scope and timing
PwC
Governance processes,
controls and procedures
used to monitor and manage
impacts, risks and
opportunities with regards to
sustainability matters
2 3
Strategy (SBM) IRO management Metrics & targets
2 3 4
Governance (GOV)
1
How the undertaking’s
strategy and business
model(s) with regards to
sustainability matters
interact with its material
impacts, risks and
opportunities, including the
strategy for addressing them
Process(es) by which
impacts, risks and
opportunities with regards to
sustainability matters are
identified, assessed and
managed through policies
and actions
How the undertaking
measures its performance
with regards to sustainability
matters, including progress
towards the targets it has set
BP-1 – General basis for preparation of the sustainability statements BP-2 – Disclosures in relation to specific circumstances
Basis for preparation
CSRD, more than metrics
(Deep) dive climate &
circularity
PwC ESG CSRD Webinar November 2022
5
Let’s (deep) dive on two ESRS standards
General
requirements
ESRS 1
General
disclosures
ESRS 2
Climate change
ESRS E1
Pollution
ESRS E2
Water and
marine resources
ESRS E3
Biodiversity and
ecosystems
ESRS E4
Resource use and
circular economy
ESRS E5
Own
workforce
ESRS S1
Workers in the
value chain
ESRS S2
Consumers and
end-users
ESRS S4
Affected
communities
ESRS S3
Cross-cutting
Standards
Environment Governance
Business Conduct
ESRS G1
Social
12 standards ~250 pages >80 DRs >1000 Datapoints
12 draft ESRS (sector-agnostic standards)
~80 quantitative metrics ~20 templates
PwC ESG CSRD Webinar November 2022
6
Most important requirements - targets
2. (Science – based) Targets
PwC ESG CSRD Webinar November 2022
7
Transition plan
7
PwC ESG CSRD Webinar November 2022
8
Circular economy & resources
ESRS E5
8
3
5
Targets
Resource outflows
1 Policies
Actions and resources
2
4 Resource inflows
Authoritative content
6 Potential financial effects (R&O)
Unique
to
ESRS
E5
CSRD
CSRD
PwC ESG CSRD Webinar November 2022
9
ESRS E5 - Resource use and circular economy is heavily based of on the EU circular economy action plan
9
The EU circular economy action plan focuses on:
• A sustainable product policy framework
• Key product value chains
• Less waste, more value
• Making circularity work for people, regions and
cities
• Crosscutting actions
• Leading efforts at global level
• Monitoring progress
The plan presents a set of interrelated initiatives to establish a strong and coherent product policy framework
that will make sustainable products, services and business models the norm and transform consumption
patterns so that no waste is produced in the first place
Source: European Commission. (2020). A New Circular Economy Action Plan: For a Cleaner and More Competitive Europe. Communica
tion from the Commission to the European Parliament, The Council, the
European Economic and Social Committee and the Committee of the Regions. COM 98 Final.
EU Circular Economy Action Plan
PwC ESG CSRD Webinar November 2022
10
1
2
3
4
5
6
Durability
Reusability
Repairability
Disassembly
Remanufacturing or refurbishment
Recycling
Things to consider while designing the products
The circular economy is based on three principles, driven by design:
7 Recirculation by the biological cycle
8 Other potential optimisation of product and material use
Eliminate waste and
pollution
Circulate products and
materials
Regenerate the ecosystem
PwC ESG CSRD Webinar November 2022
11
Are you a manufacturer?
1 Example VanderLande
PwC ESG CSRD Webinar November 2022
12
Know the flow of materials (goods)
Resource inflows → Resources that
enter the organisation's infrastructure.
Resources inflows **
Most material products and materials
(including packaging).
Including:
• Recycled input products and
materials
• Reused input products and materials
• Renewable input materials from
regenerative sources
Company Resources outflows
Products & Materials **
Share of products designed for:
● Reusability
● Durability
● Repairability
● Remanufacturing
● Recyclability
● Disassembly
● Recirculation for biological cycle
Waste
● Total waste generation
● Hazardous and non-
Hazardous waste for recovery
(preparation for reuse, recycling and other recovery operations)
● Hazardous and non-hazardous waste for disposal (incineration,
landfill and other disposal operations)
● Total amount & % of non-recycled waste
Resource outflows → Resources that leave
the organisation's infrastructure.
PwC ESG CSRD Webinar November 2022
13
Example IKEA material inflows, –
categorize, enrich data
13
Virgin materials?
PwC ESG CSRD Webinar November 2022
14
To conclude
Understand, describe the material flows
Read the EU Circular Economy Action Plan
Understand the circulair essentials
CSRD will require decisions, write a decision document Start the Transition
Thank you!

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Dutch Power - 26 maart 2024 - Mark Tesselaar - PwC

  • 2. Scope Large public interest entities (PIEs) with >500 employees (already subject to the NFRD) Timing FY 2024 reporting 2025 Large EU entities: entities meeting two of the following three criteria: (i) more than EUR 25 million balance sheet total, (ii) more than EUR 50 million net turnover, (iii) more than 250 employees on average over the FY(1) Listed SMEs: including small and non- complex credit institutions and captive insurance, which can decide not to provide sustainability reporting until 2028 (but have to include a justification of its absence in the management report) (2) Third-country undertakings: Non-EU companies with a net turnover of more than €150 million in the EU at consolidated level and respecting one of the following criteria: (a) At least one large subsidiary in the EU or a subsidiary listed on an EU- regulated exchange; (b) At least one branch generating revenue of €40 million or more in the preceding year (3) FY 2025 reporting 2026 FY 2026 reporting 2027 FY 2028 reporting 2029 1. This refers both to EU companies and EU subsidiaries of non-EU companies respecting the thresholds. An EU subsidiary will be exempted if the EU parent company includes the sustainability information of the subsidiary in its report. 2. Including small and non-complex credit institutions and captive insurance. 3. Lighter reporting requirements to be developed at a later stage. Corporate Sustainability Reporting Directive (CSRD) - scope and timing
  • 3. PwC Governance processes, controls and procedures used to monitor and manage impacts, risks and opportunities with regards to sustainability matters 2 3 Strategy (SBM) IRO management Metrics & targets 2 3 4 Governance (GOV) 1 How the undertaking’s strategy and business model(s) with regards to sustainability matters interact with its material impacts, risks and opportunities, including the strategy for addressing them Process(es) by which impacts, risks and opportunities with regards to sustainability matters are identified, assessed and managed through policies and actions How the undertaking measures its performance with regards to sustainability matters, including progress towards the targets it has set BP-1 – General basis for preparation of the sustainability statements BP-2 – Disclosures in relation to specific circumstances Basis for preparation CSRD, more than metrics
  • 4. (Deep) dive climate & circularity
  • 5. PwC ESG CSRD Webinar November 2022 5 Let’s (deep) dive on two ESRS standards General requirements ESRS 1 General disclosures ESRS 2 Climate change ESRS E1 Pollution ESRS E2 Water and marine resources ESRS E3 Biodiversity and ecosystems ESRS E4 Resource use and circular economy ESRS E5 Own workforce ESRS S1 Workers in the value chain ESRS S2 Consumers and end-users ESRS S4 Affected communities ESRS S3 Cross-cutting Standards Environment Governance Business Conduct ESRS G1 Social 12 standards ~250 pages >80 DRs >1000 Datapoints 12 draft ESRS (sector-agnostic standards) ~80 quantitative metrics ~20 templates
  • 6. PwC ESG CSRD Webinar November 2022 6 Most important requirements - targets 2. (Science – based) Targets
  • 7. PwC ESG CSRD Webinar November 2022 7 Transition plan 7
  • 8. PwC ESG CSRD Webinar November 2022 8 Circular economy & resources ESRS E5 8 3 5 Targets Resource outflows 1 Policies Actions and resources 2 4 Resource inflows Authoritative content 6 Potential financial effects (R&O) Unique to ESRS E5 CSRD CSRD
  • 9. PwC ESG CSRD Webinar November 2022 9 ESRS E5 - Resource use and circular economy is heavily based of on the EU circular economy action plan 9 The EU circular economy action plan focuses on: • A sustainable product policy framework • Key product value chains • Less waste, more value • Making circularity work for people, regions and cities • Crosscutting actions • Leading efforts at global level • Monitoring progress The plan presents a set of interrelated initiatives to establish a strong and coherent product policy framework that will make sustainable products, services and business models the norm and transform consumption patterns so that no waste is produced in the first place Source: European Commission. (2020). A New Circular Economy Action Plan: For a Cleaner and More Competitive Europe. Communica tion from the Commission to the European Parliament, The Council, the European Economic and Social Committee and the Committee of the Regions. COM 98 Final. EU Circular Economy Action Plan
  • 10. PwC ESG CSRD Webinar November 2022 10 1 2 3 4 5 6 Durability Reusability Repairability Disassembly Remanufacturing or refurbishment Recycling Things to consider while designing the products The circular economy is based on three principles, driven by design: 7 Recirculation by the biological cycle 8 Other potential optimisation of product and material use Eliminate waste and pollution Circulate products and materials Regenerate the ecosystem
  • 11. PwC ESG CSRD Webinar November 2022 11 Are you a manufacturer? 1 Example VanderLande
  • 12. PwC ESG CSRD Webinar November 2022 12 Know the flow of materials (goods) Resource inflows → Resources that enter the organisation's infrastructure. Resources inflows ** Most material products and materials (including packaging). Including: • Recycled input products and materials • Reused input products and materials • Renewable input materials from regenerative sources Company Resources outflows Products & Materials ** Share of products designed for: ● Reusability ● Durability ● Repairability ● Remanufacturing ● Recyclability ● Disassembly ● Recirculation for biological cycle Waste ● Total waste generation ● Hazardous and non- Hazardous waste for recovery (preparation for reuse, recycling and other recovery operations) ● Hazardous and non-hazardous waste for disposal (incineration, landfill and other disposal operations) ● Total amount & % of non-recycled waste Resource outflows → Resources that leave the organisation's infrastructure.
  • 13. PwC ESG CSRD Webinar November 2022 13 Example IKEA material inflows, – categorize, enrich data 13 Virgin materials?
  • 14. PwC ESG CSRD Webinar November 2022 14 To conclude Understand, describe the material flows Read the EU Circular Economy Action Plan Understand the circulair essentials CSRD will require decisions, write a decision document Start the Transition