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.

19 июн. 2023 г. · ESRS E1 – Climate change · ESRS E2 – Pollution · ESRS E3 – Water and marine resources · ESRS E4 – Biodiversity and ecosystems · ESRS E5 – Resource ...

11 окт. 2024 г. · European Sustainability Reporting Standards (ESRS) · ESRS E1 - Climate Change · ESRS E2 - Pollution · ESRS E3 - Water and marine resources · ESRS E4 ...

30 июл. 2024 г. · ESRS 1: General requirements · ESRS 2: General disclosures · E1 to E5: Environmental standards · S1 to S4: Social standards · G1: Governance ...

20 июн. 2023 г. · The following is a comprehensive and sorted list of “Sustainability Matters,” derived from AR 16, Appendix A of ESRS 1 General Requirements.

It covers the four reporting areas (governance; strategy; impact, risk and opportunity management; metrics and targets).

31 мая 2023 г. · List of ESRS Standards · ESRS 1 General Requirements · ESRS 2 General Disclosures · ESRS E1 Climate Change · ESRS E2 Pollution · ESRS E3 Water and ...

11 авг. 2024 г. · The complete list of ESRS metrics and data points published by EFRAG and approved by the European Commission in December 2023.

This document is a technical working paper intended solely for the internal use of PTF- ESRS members, supporting debates in Plenary meetings.

The list serves as a comprehensive catalog of all disclosure requirements for companies that already report ESG data and for those that are new to ESRS.