31 июл. 2023 г. · The standards cover the full range of environmental, social, and governance issues, including climate change, biodiversity and human rights.

3 апр. 2024 г. · This new directive updates the rules concerning the social and environmental information that companies have to report. Companies subject to the ...

EU rules require large companies and listed companies to publish regular reports on the social and environmental risks they face. Company reporting · CSRD Directive - EUR-Lex · Frequently asked questions

The ESRS framework aims to provide a transparent, accurate, and comparable view of a company's ESG impacts, risks, and opportunities. This is not merely a ...

EFRAG provides technical advice to the European Commission in the form of draft European Sustainability Reporting Standards (ESRS) elaborated under a robust ...

30 июл. 2024 г. · The European Sustainability Reporting Standards are a set of detailed guidelines for reporting across environmental, social and governance topics within the ...

22 авг. 2023 г. · The ESRS aim to advance the scope and quality of corporate sustainability reporting and promote sustainable development through transparency.

The European Commission adopted the Delegated Act on the first set of European Sustainability Reporting Standards (ESRS) on 31 July 2023 (press announcement, Q ... Sector agnostic standards (set... · Sector specific · Implementation support · SMEs

The ESRS are the rules and requirements for companies to report on sustainability-related impacts, opportunities and risks under the Corporate Sustainable ...

The ESRS require a company to disclose information on sustainability matters under the double materiality principle.