ESRS 2 General Disclosures

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