过行动建立信任：执行 CSRD 以保护隐私.pdf

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1、Building Trust Through Action:Executing CSRD for Privacy Barbara CosgroveVP,Chief Privacy OfficerWorkday,Inc.Bojana Bellamy President,Centre for Information Policy Leadership Soraya Jenne Santhalingam Manager Cyber security&PrivacyPwC The NetherlandsWELCOME AND INTRODUCTIONSWelcome&Introduction Poll

2、ing Overview of the sessions purpose and key takeawaysWhat is CSRD?Best practices to meet compliance obligations Driving ValueQ&AClosing Remarks&Wrap-upAGENDA POLLING PLACEHOLDERParticipants can join at with#4068754What is the EU Corporate Sustainability Reporting Directive(CSRD)?On 5 January 2023,t

3、he Corporate Sustainability Reporting Directive(CSRD)entered into force.It is a new reporting policy developed by the European Financial Reporting Advisory Group(EFRAG)at the request of the European Commission.It modernises and strengthens the rules concerning the social and environmental informatio

4、n that companies have to report.Who Is Required to Comply?Nearly 50,000 companies almost three quarters of all businesses in the European Economic Area(EEA)are to report on sustainability.Under the CSRD,all listed companies on the EU regulated market,including listed SMEs(except for micro-enterprise

5、s)who will be phased in,will be required to disclose.Large companies are classified by the CSRD as one that meets two out of three of the following criteria:500+employees during the reporting yearover 50 million of net turnoverover 25 million of total assetsFinally,non-EU companies who generate a ne

6、t turnover in excess of 150 million in the EU and have at least one subsidiary within the European Union,will be obliged to report at a global consolidated level to the EU CSRD.Connecting ESRS to CSRDRole of ESRS in CSRDSpecific guidelines developed to fulfill the CSRD requirements.The ESRS provide