Difference between revisions of "ESRS 1 General Requirements"
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== Definition == | == Definition == | ||
| − | '''ESRS 1 General Requirements''' is | + | '''ESRS 1 General Requirements''' is a section of the [[European Sustainability Reporting Standards | 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). |
| − | 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 == | == References == | ||
Latest revision as of 10:29, 10 May 2023
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
