This standard (ESRS 1) describes the architecture of ESRS standards explains drafting conventions and fundamental concepts and sets out general requirements for ...

This [draft] Standard prescribes the mandatory concepts and principles to apply for preparation of sustainability statements under the [draft] Corporate ...

22 дек. 2023 г. · 5. The cross-cutting standards ESRS 1 General requirements and ESRS 2 General disclosures apply to the sustainability matters covered by ...

This first set of ESRS, comprising 12 standards, follow the CSRD regulation and cover environmental, social and governance matters. The set includes both cross-.

10 дек. 2023 г. · The development of mandatory common sustainability reporting standards is necessary to progress to a situation in which sustainability.

The ESRSs are ambitious and will have a significant impact on the scope, volume and granularity of sustainability-related information to be collected and.

2 мая 2024 г. · The content of this publication is based on the final ESRSs adopted by the. European Commission on 1 July 2023 and is aimed at the ...

2 мая 2024 г. · ESRS set specific disclosure requirements on nine different sustainability topics beyond climate,2 each of them covered by a dedicated reporting ...

11 окт. 2024 г. · Access all European Sustainability Reporting Standards (ESRS) publications. Comprehensive list of guidelines and standards for CSRD ...

The European Sustainability Reporting Standards (ESRS) will be mandatory for use by companies that are obliged by the Accounting Directive to ...