For the accredited verification or Corporate Sustinability Information

On the thirtieth of June, the European Parliament reached a preliminary agreement on a new European Directive on Corporate Sustainability Reporting (CSRD), which will amend the Non-Financial Reporting Directive (NFRD) currently in force. From 2023, all companies required to do so will have to report in accordance with these new requisites. In light of such circumstances, as members of the Accredited Certification and Verification Bodies collective, we wish to highlight, both to legislators and society at large, one of the key aspects which must be envisaged in the subsequent developments or transpositions of the future directive.

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On the thirtieth of June, the European Parliament reached a preliminary agreement on a new European Directive on Corporate Sustainability Reporting (CSRD), which will amend the Non-Financial Reporting Directive (NFRD) currently in force. From 2023, all companies required to do so will have to report in accordance with these new requisites. In light of such circumstances, as members of the Accredited Certification and Verification Bodies collective, we wish to highlight, both to legislators and society at large, one of the key aspects which must be envisaged in the subsequent developments or transpositions of the future directive.

1. Credibility and transparency in non-financial information: an essential objective for sustainability:
   • Modificará la Directiva de Informes No Financieros (NFRD).
   • Las empresas deberán reportar según los nuevos requisitos a partir de 2023.
2. Verifier of Non-Financial Information:
   • Valorar la actividad empresarial no solo por resultados económicos, sino también por resultados en sostenibilidad (ambientales, sociales y de gobernanza).
   • Homogeneizar el modelo de reporte y el proceso de verificación para permitir comparaciones y decisiones informadas.
3. Accredited Conformity Assessment, an international tool that works:
   • La información no financiera debe ser verificada por un organismo independiente para evitar el greenwashing.
   • La nueva directiva deja a los Estados Miembros definir la figura de los verificadores independientes.
4. Accredited Conformity Assessment, a common tool used to support Public Administrations:
   • Herramienta internacional que asegura la competencia, imparcialidad y funcionamiento de los organismos de verificación.
   • Basada en la Norma Internacional ISO 17029 y el Reglamento Europeo 765 de 2008