Business Regulation and Governance (LC 2027) (Leaving Cert Business): Flashcards

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ESG Reporting
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ESG acronym meaning

Environmental, Social, Governance

ESG reporting definition

Business disclosure on environmental, social, governance areas

Environmental pillar key examples

GHG emissions, carbon footprint, energy efficiency, renewables

Social pillar key examples

Diversity, inclusion, supply chain ethics, fair labour

Governance pillar key examples

Executive pay, anti-bribery, anti-corruption, transparency

CSRD full form

Corporate Sustainability Reporting Directive

CSRD effective date

5 January 2023

Company secretary ESG role

Ensures compliance with reporting requirements

Corporate governance meaning

System ensuring organisations are managed fairly

ESG reporting benefits

Enhanced reputation, risk management, investment attraction

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