[Draft] ESRS 1 General requirements and [draft] ESRS 2 General disclosures are Cross-. Cutting Standards, meaning that they apply to all sustainability matters.

18 апр. 2024 г. · There are three categories of ESRS: Cross-cutting standards and topical standards are sector-agnostic, meaning that they apply to all undertakings.

[Draft] ESRS 1 General principles is set out in paragraphs 1–155 and Appendix A: Defined terms,. Appendix B: Application Guidance, Appendix C: Explanations ...

The objective of European Sustainability Reporting Standards (ESRS) is to specify the sustainability information that an undertaking shall disclose in ...

26 мар. 2024 г. · ESRS 1 General Requirements outlines the general requirements of sustainability reporting. It contains no disclosure requirements.

7 февр. 2024 г. · This article will dive deeper into the two cross-cutting standards: General Requirements (ESRS 1) and General Disclosures (ESRS 2).

ESRS 1 establishes the foundational principles and requirements that companies must adhere to when preparing their sustainability reports. While th...

1 нояб. 2024 г. · ESRS 1 is a set of guidelines for companies on how to create clear and accurate sustainability reports.

15 авг. 2023 г. · In the standards, ESRS 1 and 2 serve as a guideline for general sustainability reporting with structure, concepts, and general requirements.

In November 2022, EFRAG submitted the first set of draft ESRS to the European commission in its role as technical adviser. This first set takes into ...