Now that we’re done with the guidelines, let’s start drawing the top portion of the head. Step 4: Brow, Forehead and Top of the Head Don’t draw it too close to the face because you want to make room for the nose.ĭivide your ruler into 8 equal spaces and use a straight edge to draw lines from each tick through the head. Use the length of the head to make a ruler on the side of your drawing. Then, draw a long straight line down the middle of the oval.ĭon’t worry about shaping the jaw or chin just yet. In other words, a little more than the oval’s vertical radius.Ĭonnect the oval to the horizontal line to complete the shape of the head. The line should be distanced away from the oval by a little more than half of the oval’s vertical diameter. Note: Remember to use an HB pencil with the lightest amount of pressure for each of the steps so you can easily erase outlines when you’re done the drawing.ĭraw an oval and a line at the bottom. You’ll astonish yourself with the level of improvement after only a few practice sessions! These reporting rules apply to large public-interest companies with more than 500 employees.Struggling to draw female faces from the profile view? This tutorial gives you a great way to practice getting your proportions right and eventually being comfortable enough to draw quick sketches.įollow my drawing method 2-3 times and then try some quick sketches without the ruler. diversity on company boards (in terms of age, gender, educational and professional background).social matters and treatment of employees.Under the NFRD, large companies have to publish information related to The rules introduced by the Non-Financial Reporting Directive (NFRD) remain in force until companies have to apply the new rules of the CSRD. Rules introduced by the Non-Financial Reporting Directive The CSRD also requires assurance on the sustainability information that companies report and will provide for the digital taxonomy of sustainability information. The Commission will submit the ESRS delegated act to the European Parliament and Council for scrutiny. These draft standards take account of technical advice from EFRAG in November 2022.įollowing the feedback period, the Commission has considered the feedback received and adopted the ESRS as a delegated regulation. On 6 June 2023 the Commission opened a four-week public feedback period on a first set of sustainability reporting standards for companies. The standards will be tailored to EU policies, while building on and contributing to international standardisation initiatives. The standards were developed by the EFRAG, previously known as the European Financial Reporting Advisory Group, an independent body bringing together various different stakeholders. The first companies will have to apply the new rules for the first time in the 2024 financial year, for reports published in 2025.Ĭompanies subject to the CSRD will have to report according to European Sustainability Reporting Standards (ESRS). Finally, reporting costs will be reduced for companies over the medium to long term by harmonising the information to be provided. The new rules will ensure 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. A broader set of large companies, as well as listed SMEs, will now be required to report on sustainability. This new directive modernises and strengthens the rules concerning the social and environmental information that companies have to report. On 5 January 2023, the Corporate Sustainability Reporting Directive (CSRD) entered into force. New rules on corporate sustainability reporting: The Corporate Sustainability Reporting Directive This helps investors, civil society organisations, consumers and other stakeholders to evaluate the sustainability performance of companies, as part of the European green deal. EU law requires all large companies and all listed companies (except listed micro-enterprises) to disclose information on what they see as the risks and opportunities arising from social and environmental issues, and on the impact of their activities on people and the environment.
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