ESRS 1 General Requirements
From Open Risk Manual
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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
