Difference between revisions of "European Sustainability Reporting Standards"
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== Definition == | == Definition == | ||
| − | '''European Sustainability Reporting Standards''' is a set of detailed disclosure (reporting) requirements developed by the The European Financial Reporting Advisory Group (EFRAG) as mandated to by European Commission under the Corporate Sustainability Reporting | + | '''European Sustainability Reporting Standards''' is a set of detailed disclosure (reporting) requirements developed by the The European Financial Reporting Advisory Group (EFRAG) as mandated to by European Commission under the Corporate Sustainability Reporting Directive (CSRD) by the European Commission. |
EFRAG has proposed in 2022 a first set of draft ESRS's. | EFRAG has proposed in 2022 a first set of draft ESRS's. | ||
| + | |||
| + | == See Also == | ||
| + | |||
| + | * [[CSRD]] | ||
| + | * [[ISSB]] | ||
| + | * [[TCFD]] | ||
| + | * [[Global Reporting Initiative]] | ||
| + | * [[EU Taxonomy]] | ||
| + | * [[SFDR]] | ||
[[Category:ESRS]] | [[Category:ESRS]] | ||
Revision as of 15:34, 9 May 2023
Definition
European Sustainability Reporting Standards is a set of detailed disclosure (reporting) requirements developed by the The European Financial Reporting Advisory Group (EFRAG) as mandated to by European Commission under the Corporate Sustainability Reporting Directive (CSRD) by the European Commission.
EFRAG has proposed in 2022 a first set of draft ESRS's.
