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

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

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

This first delegated act sets out cross-cutting standards and standards for the disclosure of environmental, social and governance information.

9 июн. 2023 г. · ESRS, the drafting conventions and fundamental concepts used, and the general requirements for preparing and presenting 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 ...

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

22 нояб. 2022 г. · This first set of ESRS, comprising 12 standards, follow the CSRD proposal and cover environmental, social and governance matters. The set ...