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 …

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[Draft] ESRS G1 Business conduct is set out in paragraphs 1 to 33 and Appendices A: Defined terms and Appendix B: Application Requirements . Appendices A and B have the

The objective of European Sustainability Reporting Standards (ESRS) is to specify the sustainability information that an undertaking shall disclose in accordance with Directive …

In December 2024, EFRAG published a number of new explanations related to technical questions about the European Sustainability Reporting Standards (ESRS). The new …

2022年11月23日 · EFRAG is pleased to announce that it submitted the first set of draft ESRS to the European Commission yesterday in its role as technical adviser to the European …

Merger of G1 into ESRS 2. Value chain postponed to take account of the difficulties companies may face in obtaining information, especially in the first few years. ”Phase in” from 1 to 3 years …

ESRS G1 BUSINESS CONDUCT Table of contents Objective Interaction with other ESRS Disclosure Requirements ESRS 2 General disclosures Governance o Disclosure Requirement …

2023年3月3日 · EFRAG has created a series of educational videos to provide interested stakeholders with a better understanding of the draft standards. This series is composed of 20 …

The EFRAG Sustainability Reporting Board (EFRAG SRB), advised by the EFRAG Sustainability Reporting Technical Expert Group (EFRAG SR TEG), addressed the feedback of the …