Difference between revisions of "ESRS 2 General Disclosures"
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'''ESRS 2 General Disclosures''' is a component of the [[European Sustainability Reporting Standards | 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). | '''ESRS 2 General Disclosures''' is a component of the [[European Sustainability Reporting Standards | 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. | + | 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 == | == See Also == | ||
Latest revision as of 10:31, 10 May 2023
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
