As part of its mandate granted by the CSRD to provide technical advice to the European Commission (‘EC’) on ESRS, EFRAG is tasked to develop a set of sector-agnostic draft ESRS. This will be a multi-year exercise.

2025年2月21日 · The Corporate Sustainability Reporting Directive (CSRD) is a European Union directive that mandates corporate sustainability disclosures. It significantly expands the scope of ESG reporting compared to its predecessor, the Non-Financial Reporting Directive (NFRD), by increasing the number of companies required to report and broadening the scope ...

Companies subject to the CSRD have to report according to European Sustainability Reporting Standards (ESRS). The standards are developed in a draft form by the EFRAG, previously known as the European Financial Reporting Advisory Group, an independent body bringing together various different stakeholders.

In April 2021, the European Commission adopted a legislative proposal for a Corporate Sustainability Reporting Directive (CSRD) that requires companies within its scope to report using a double materiality perspective in compliance with European Sustainability Reporting Standards (ESRS) adopted by the European Commission as delegated acts.

CSRD（公司可持续发展报告指令）是欧盟（EU）立法，于2023年1月5日生效，要求欧盟企业（包括符合条件的非欧盟公司在欧盟的子公司）披露其环境和社会影响，以及其环境、社会和治理（ESG）行动对业务的影响。 CSRD的目标是提供明确的信息，帮助投资者、分析师、消费者和其他利益相关者更好地评估欧盟公司的可持续发展表现及相关的业务影响和风险。 作为欧盟委员会可持续金融方案的一部分，CSRD显著扩大了其前身非财务报告指令（NFRD）的范围、可持续 …

2023年8月4日 · 歐洲永續發展報告準則（esrs）解決並製定了範圍內實體的csrd要求。 企業永續性盡職調查指令（CS3D）的草案起草，顯示未來延伸至價值鏈的規範並非紙上談兵，而是付諸實行的正在進行式。

2023年7月31日 · The Commission adopted today the European Sustainability Reporting Standards (ESRS) for use by all companies subject to the Corporate Sustainability Reporting Directive (CSRD). This marks another step forward in the transition to a sustainable EU economy.

2022年9月22日 · The EU joins this global surge, with its Corporate Sustainability Reporting Directive (CSRD) reaching provisional political agreement on 21 June. Corporate sustainability reporting that delivers consistent and comparable data is fundamental to building a sustainable financial system and supporting responsible investors, as outlined in our ...

The CSRD’s expanded scope of the NFRD intends to reduce corporate greenwashing, as well as implement full and harmonized disclosure of ESG topics. The CSRD also puts sustainability reporting on the same level as financial reporting, requiring that information about sustainability risks are more publically available. What does the CSRD mandate?

3 天之前 · CSRD reporting obligations begin in 2025 for large, public-interest companies in the EU with 250 or more employees and a balance sheet total exceeding €20 million or net turnover exceeding €40 million. As mentioned above, the proposed Omnibus package may affect these reporting requirements, and organizations are encouraged to see how the ...