• どの企業がCSRD報告要件の適用範囲に含まれるか
  • 適用範囲に含まれる企業の初度適用はいつか
  • サステナビリティ報告に使用すべき基準の種類はどれか
  • CSRD報告要件の適用範囲に含まれる企業は、タクソノミー規則第8条(Regulation (EU)2020/852)の適用範囲にも含まれるか
  • 適用除外の可能性など、考慮すべき特別な事項はあるか
This publication has been prepared for general guidance on matters of interest only, and does not constitute professional advice. It does not take into account any objectives, financial situation or needs of any recipient; any recipient should not act upon the information contained in this publication without obtaining independent professional advice. No representation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this publication, and, to the extent permitted by law, PricewaterhouseCoopers LLP, its members, employees and agents do not accept or assume any liability, responsibility or duty of care for any consequences of you or anyone else acting, or refraining to act, in reliance on the information contained in this publication or for any decision based on it.
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