ESRS 2 General Disclosures
From Open Risk Manual
Definition
ESRS 2 General Disclosures is a component of the ESRS Standards that applies to cross-cutting exposures. It sets out the disclosure requirements that apply to all undertakings regardless of their sector of activity (i.e., sector agnostic) and apply across sustainability topics (i.e., cross-cutting).
This ESRS covers the reporting areas defined in ESRS 1 General Requirements, section 1.2 Cross-Cutting Standards and reporting areas. It formulates 12 distinct disclosure requirements.
See Also
- The other cross-cutting component of the ESRS standard is ESRS 1 General Requirements
References
- EFRAG, Draft ESRS 2 General disclosures, Nov 2022
