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 …

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 …

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 …

2024年5月31日 · The EFRAG SRB prioritised three documents, to cover the most challenging aspects of ESRS implementation and issued the following documents in draft for public …

2025年2月26日， 欧盟发布综合法案（Omnibus Package）建议，拟对 CSRD、CSDDD 进行修改。 修改后， CSRD 指令中约 80%的公司不必强制披露可持续发展报告，CSDDD则“调整了适 …

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 …

2023年8月21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 …

2023年8月1日 · The ESRS set out detailed reporting requirements for companies in the scope of the CSRD 1. Two cross-cutting standards provide general reporting concepts and include …

2024年8月15日 · To support companies in scope of the Corporate Sustainability Reporting Directive (CSRD), the European Commission (EC) has issued 90 frequently asked questions …

CSRD and ESRS: the relationship explained. There are a dizzying array of acronyms regarding the Corporate Sustainability Reporting Directive (CSRD): the new ESG regulation which will …