MAIN REQUIREMENTS. The database for accelerators and SC magnets to be developed will use as source the data of publicly available peer-reviewed publications, validated and accepted data available in Technological Infrastructures as well as old data available in existing databases. All the data to be included in the database should be validated/approved by a committee of experts. This committee is a kind of Scientific Advisory Board of expert well recognized worldwide. A first, but non-exhaustive list of the different fields of expertise in accelerator and magnets design, construction and operation needed for validating and approving the data to be included in the database to be developed is detailed in Annex 1. The database should be publicly accessible and free of charge. However, a part of these data could be located if necessary in a restricted area (i.e. password protected). The database should be managed by an institution independent from the single institutes: it is the responsibility of the consortium management to define and create this institution in charge of database management and to define its mission, the rules and conditions for accessing it. To this aim the integrated Technological Infrastructure envisaged by AMICI looks to be an ideal candidate. The sustainability (i.e. the database should be kept alive) of the database as well as its maintenance should be insured by the institution in charge of the management of the database. Obviously, it should be updated continuously by adding new data and/or link to other existing databases. The implementation, the upgrade of the software used for the database development should be coordinated and synchronized as best as possible across the consortium involved in the project.
MAIN REQUIREMENTS. This paragraph 1.2 (Main Requirements) identifies the main requirements for the work, which may be further specified in other paragraphs of this section and in other sections of the design – construction technical specifications. The Concessionaire shall prepare designs (drawings and specifications), and build facilities to meet the following main requirements.
MAIN REQUIREMENTS. Undertakings will need to report sustainability information in a clearly identifiable dedicated section of the management report. They will not only be required to report on information to the extent necessary for an understanding of their development, performance, position, but also on information necessary for an understanding of the impact of their activities on environmental, social and employee matters, respect for human rights, anti- corruption and bribery matters (‘double materiality perspective’). Undertakings will need to disclose information about five reporting areas: business model, policies (including due diligence processes implemented), the outcome of those policies, risks and risk management, and key performance indicators relevant to the business. They will also be required to disclose any plans they may have to ensure that their business model and strategy are compatible with the transition to a sustainable economy and with the objectives of limiting global 40 | ACCOUNTANCYCYPRUS | JULY 2022 The CSRD requires disclosures based on standards that are to be developed warming to 1,5 Celsius degrees in line with the Paris Agreement and achieving climate neutrality by 2050. EUROPEAN SUSTAINABILITY REPORTING STANDARDS The CSRD requires disclosures based on standards that are to be developed. The European Financial Reporting Advisory Group (EFRAG), being the technical advisor of the Commission, will be responsible for establishing these European standards, following technical advice from a number of European agencies. The Commission should adopt a first set of reporting standards by 30 June 2023. The second set and sector specific standards as well as SMEs standards will be adopted by 30 June 2024.
