利用 Microsoft Fabric 释放 ESG 指标的力量.pdf

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1、Microsoft Cloud for Sustainability Technical Summit 2024Unlock the power of ESG metrics with Microsoft FabricNeha GuptaSenior Product ManagerAgendaWhy ESG metrics are requiredESG metrics definedEnvironmental,Social and Governance metrics(preview)capability overviewSolution overviewDemoResourcesWhy E

2、SG metrics are requiredESG disclosures are becoming mandatory(e.g.,CSRD,BRSR)Regulations(like CSRD)require disclosures to be externally auditedOrganizations need to report the same data for multiple reporting standardsConsumers are more inclined to buy from sustainable1,socially responsible brandsIn

3、vestors are increasing considering ESG2disclosures in assessing long term risks&opportunities1.Do consumers care about sustainability&ESG claims?|McKinsey2.Sustaining sustainability:What institutional investors should do next on ESG|McKinseyCorporate Sustainability Reporting Directive(CSRD)A framewo

4、rk for consistent and reliable sustainability reporting by companies operating in EUExtends the coverage of the existing Non-Financial Reporting Directive(NFRD)Impacts 50k companiesEffective since 2024,for first set of organizations,reporting starts in 2025Reporting scope extensive:over 1,000 data p

5、oints(quantitative and qualitative)Requires limited assurance audit Cross-cutting standardsESRS 1General principlesESRS 2General,strategy,governance,and materiality assessment disclosure requirementsTopical sector-agnostic standardsEnvironmentSocialGovernanceESRS E1Climate changeESRS S1Own workersES

6、RS G1Governance,risk management,and internal controlESRS E2PollutionESRS S2Workers in the value chainESRS E3Water and marine resourcesESRS S3Affected communitiesESRS G2Business conductESRS E4Biodiversity and ecosystemsESRS S4Consumers and end usersESRS E5Resource use and circular economySector-speci