This standard (ESRS 1) describes the architecture of ESRS standards, explains drafting conventions and fundamental concepts, and sets out general requirements for preparing and presenting sustainability-related information.

ss-cutting and topical Standards. Sustainability reporting topics, as described in paragraph 6, are structured groups of sustainability matters that at the highest topical level reflect the interaction between the undertaking and its sustainability impacts, risks and opportunities beyond what is …

An [draft] ESRS covers a topic and may be structured to cover several sub-topics and/or sub-sub-topics where necessary. These are also referred to as “sustainability matters”.

2023年12月22日 · Sector agnostic standards (set 1 ESRS) 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 ...

The objective of this Standard (ESRS 1) is to provide an understanding of the architecture of ESRS, the drafting conventions and fundamental concepts used, and the general requirements for preparing and presenting sustainability information in accordance with Directive 2013/34/EU, as amended by Directive (EU) 2022/2464.

This article focuses on the foundational section within the general cross-cutting standard category, ESRS 1: ... If a material topic is not addressed by an ESRS, additional entity-specific disclosures are necessary. Disaggregation is required in some cases to ensure clarity. Companies may need to present data disaggregated by country, site, or ...

2024年3月26日 · In this first instalment, we look at CSRD Annex 1 European Sustainability Reporting Standards (ESRS) 1 - General Requirements. Annex 1 of the CSRD, which is published in the Official Journal of the European Commission, includes two out of the three categories of ESRS: the cross-cutting standards and the topical standards.

This standard (ESRS 1) describes the architecture of ESRS standards, explains drafting conventions and fundamental concepts, and sets out general requirements for preparing and presenting sustainability-related information.

Under the European Sustainability Reporting Standards (ESRS), it’s your material topics that determine which environmental, social or governance standards you must disclose against. So, how do you find the right standards and the most relevant advice?

2023年8月15日 · The basic structure of Set 1 consists of two cross-cutting standards (ESRS 1 and ESRS 2) and ten topic-specific standards for the topics of environment, social and governance. The topic-specific ESRS specify and expand the cross-cutting reporting requirements according to the sustainability topics that are material for the company.