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.

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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 2013/34/EU of the European Parliament and of the Council ( 1 ) , as amended by Directive (EU) 2022/2464 of the European Parliament and of the Council.

In December 2024, EFRAG published a number of new explanations related to technical questions about the European Sustainability Reporting Standards (ESRS). The new explanations cover questions on general and topical disclosure requirements, the double materiality assessment, and mapping sustainability matters to disclosure requirements.

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 Commission. This first set, approved by the EFRAG SRB, supported by the EFRAG SR TEG, takes into consideration the input from the public consultation on the draft ESRS EDs.

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 for a number of datapoints (inc financial effects) to increase time for difficult areas.

ESRS G1 BUSINESS CONDUCT Table of contents Objective Interaction with other ESRS Disclosure Requirements ESRS 2 General disclosures Governance o Disclosure Requirement related to ESRS 2 GOV-1 – The role of the administrative, supervisory and management bodies

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 videos presented by the EFRAG sustainability reporting TEG members and Secretariat: Draft ESRS 1 General requirements presented by Chiara Del Prete, EFRAG SR TEG Chairwoman

The EFRAG Sustainability Reporting Board (EFRAG SRB), advised by the EFRAG Sustainability Reporting Technical Expert Group (EFRAG SR TEG), addressed the feedback of the consultation and amended accordingly the twelve draft ESRS that …