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.

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.

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.

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 feedback on 22 December 2023: Draft EFRAG IG 1: Materiality assessment implementation guidance Draft EFRAG IG 2: Value chain implementation guidance

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“调整了适用企业门槛，从500人/1.5亿欧元提高至1000人/3亿欧元，从每年一次减少到 5 年一次，必要时进行临时评估“。 同时，简化碳边境调节机制（CBAM） 豁免小型进口商 的 CBAM 义务，主要涉及中小企业和个人。 这些进口商进口的 CBAM 商品数量较少，代表从第三国进入联盟的嵌入式排放 …

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.

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，而是付諸實行的正在進行式。

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 overarching disclosure requirements including multiple datapoints.

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 covering: which companies are in scope of the CSRD; details around the assurance of CSRD disclosures; and; practical arrangements for publishing CSRD disclosures.

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 come into force across the EU from the 1st January 2024. This quick-read article aims to demystify them and to explain how they interlink and what they mean with ...