ESRS 1 General Requirements
From Open Risk Manual
Definition
ESRS 1 General Requirements is a section of the ESRS Standards that concerns cross-cutting exposure. Its objective is to set out the general requirements that undertakings shall comply with when preparing and presenting sustainability-related information under the Accounting Directive as amended by the Corporate Sustainability Reporting Directive (CSRD).
ESRS 1 covers general requirements, it does not specify concrete disclosure requirements. Disclosure Requirements are covered by ESRS 2 and the Topical Standards.
See Also
- The other cross-cutting standard is ESRS 2 General Disclosures
References
- EFRAG, Draft ESRS 1 General requirements, Nov 2022
