Global Reporting Initiative (GRI)
GRI is the independent, international organization that since 1997 has developed and delivered the global best practice for how organizations communicate and demonstrate accountability for their impacts on the environment, economy and people.
Atlas Copco Group reports according to GRI up until the Annual Report 2024
EU Taxonomy Regulation
The EU Taxonomy is a sustainability classification system that translates the EU’s climate and environmental objectives into criteria for specific economic activities for investment purposes. It is a transparency tool that introduce mandatory disclosure obligations on some companies and investors, requiring them to disclose their share of Taxonomy-aligned activities. This disclosure of the proportion of Taxonomy-aligned activities will allow for the comparison of companies and investment portfolios. In addition, it can guide market participants in their investment decisions.
Atlas Copco Group reports in accordance with the EU Taxonomy as of the Annual Report 2021
Corporate Sustainability Reporting Directive (CSRD)
The Corporate Sustainability Reporting Directive modernizes and strengthens the rules concerning the social and environmental information that companies have to report. It ensures that investors and other stakeholders have access to the information they need to assess the impact of companies on people and the environment and for investors to assess financial risks and opportunities arising from climate change and other sustainability issues.
Atlas Copco Group will report in accordance with the CSRD as of the Annual Report 2025
Corporate Sustainability Due Diligence Directive (CSDDD)
The aim of the Corporate Sustainability Due Diligence Directive is to foster sustainable and responsible corporate behavior in companies’ operations and across their global value chains. It establishes a corporate due diligence duty to identify and address potential and actual adverse human rights and environmental impacts in the company’s own operations, their subsidiaries and, where related to their value chain(s), those of their business partners.
Atlas Copco Group will report in accordance with the CSDDD as of the Annual Report 2027