Difference between revisions of "ESRS 2 General Disclosures"
From Open Risk Manual
Wiki admin (talk | contribs) (Created page with "== Definition == '''ESRS 2 General Disclosures''' is the second of the ESRS Standards. It sets out the disclosure requirement...") |
(No difference)
|
Revision as of 19:11, 9 May 2023
Definition
ESRS 2 General Disclosures is the second of the ESRS Standards. 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.
References
- EFRAG, Draft ESRS 2 General disclosures, Nov 2022
