ESRS 2 General Disclosures
From Open Risk Manual
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Definition
ESRS 2 General Disclosures is the second of the ESRS Standards. 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.
References
- EFRAG, Draft ESRS 2 General disclosures, Nov 2022
