Difference between revisions of "ESRS 1 General Requirements"
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'''ESRS 1 General Requirements''' is the first of the [[European Sustainability Reporting Standards | ESRS]] Standards. Its objective is to set out the general requirements that undertakings shall comply with when preparing and presenting sustainability-related | '''ESRS 1 General Requirements''' is the first of the [[European Sustainability Reporting Standards | ESRS]] Standards. 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). | information under the Accounting Directive as amended by the Corporate Sustainability Reporting Directive (CSRD). | ||
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== References == | == References == | ||
Revision as of 19:01, 9 May 2023
Definition
ESRS 1 General Requirements is the first of the ESRS Standards. 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).
References
- EFRAG, Draft ESRS 1 General requirements, Nov 2022
