This study covers the application of the three Implementation Guidance (IG) final documents that EFRAG released in May 2024 (Materiality Assessment, Value ...

7 нояб. 2024 г. · This paper has been prepared by the EFRAG Secretariat for discussion at a public meeting of EFRAG SR. TEG. The paper forms part of an early ...

Developed by the. European Financial Reporting Advisory Group (EFRAG), the ESRS aim to provide a comprehensive and standardized framework for sustainability ...

A new GRI-ESRS Linkage Service launched in June, to provide advice and feedback to companies on how to align sustainability reports based on the GRI Standards ...

5 июл. 2024 г. · 13 ESRS-ISSB Standards – Interoperability Guidance, published on 2 May 2024 and available here. It is important to note that this. Guidance ...

12 сент. 2024 г. · Together, the CSRD and ESRS are regarded as the most comprehensive sustainability-related disclosure regulations and standards to date. The ESRS ...

16 мая 2024 г. · The ESRS started to apply to the first companies in scope of the Corporate Sustainability Reporting Directive (CSRD) as of financial year 2024.

Section 1. Comments on general reporting requirements in ESRS and ISSB Standards. This section explains how ESRS and ISSB Standards are ...

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

SAAG-ESRS summarises the disclosure requirements of each topical ESRS, however, the requirements (including certain definitions) have been summarised.