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.

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.

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.

2025年2月21日 · CSRD sets the overarching legal requirements, while ESRS provides the structured methodology to meet those requirements. CSRD is legally binding under EU law and determines which companies must report, when they must do so, and at a high level, what kind of sustainability information they must disclose.

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 regards to achieving CSRD compliance.

2024年5月3日 · What are the CSRD ESRS? The ESRS (European Sustainability Reporting Standards) for the CSRD (Corporate Sustainability Reporting Directive) are a set of guidelines created to help companies in the European Union report on their sustainability practices.

2023年8月22日 · On July 31, 2023, the European Commission adopted the first set of ESRS, abbreviation for European Sustainability Reporting Standards. The ESRS and CSRD herald a new era of corporate transparency and accountability.

What are the EU Sustainability Reporting Standards (ESRS)? As we've just outlined, the CSRD is a European law that requires eligible companies to issue annual sustainability reports. The ESRS, by comparison, outlines how and what information and ESG metrics companies need to report to European regulators to comply with the CSRD. That's the key ...

2024年8月29日 · Understanding both CSRD and ESRS and their relationship with one another is crucial for organisations striving to meet the EU’s stringent regulatory requirements. In this post, we dive into the European sustainability reporting framework, offering expert insights and practical guidance to help businesses navigate and implement CSRD effectively.

ESRS 1 (“General Requirements”) sets general principles to be applied when reporting and doesn’t set specific disclosure requirements. ESRS 2 (“General Disclosures”) specifies essential information to disclose, irrespective of the sustainability matter being considered. ESRS 2 is also mandatory for all companies under the CSRD.