Difference between revisions of "European Sustainability Reporting Standards"
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'''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. | '''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 | + | == List of Standards == |
| + | EFRAG has proposed in 2022 a first set of draft ESRS's as follows: | ||
| + | |||
| + | * [[ESRS 1 General Requirements]] | ||
| + | * [[ESRS 2 General Disclosures]] | ||
| + | * [[ESRS E1 Climate Change]] | ||
| + | * [[ESRS E2 Pollution]] | ||
| + | * [[ESRS E3 Water and Marine Resources]] | ||
| + | * [[ESRS E4 Biodiversity and Ecosystems]] | ||
| + | * [[ESRS E5 Resources and Circular Economy]] | ||
| + | * [[ESRS S1 Own Workforce]] | ||
| + | * [[ESRS S2 Workers in the Value Chain]] | ||
| + | * [[ESRS S3 Affected Communities]] | ||
| + | * [[ESRS S4 Customers and End-Users]] | ||
| + | * [[ESRS G1 Business Conduct]] | ||
== See Also == | == See Also == | ||
Revision as of 16:07, 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.
List of Standards
EFRAG has proposed in 2022 a first set of draft ESRS's as follows:
- ESRS 1 General Requirements
- ESRS 2 General Disclosures
- ESRS E1 Climate Change
- ESRS E2 Pollution
- ESRS E3 Water and Marine Resources
- ESRS E4 Biodiversity and Ecosystems
- ESRS E5 Resources and Circular Economy
- ESRS S1 Own Workforce
- ESRS S2 Workers in the Value Chain
- ESRS S3 Affected Communities
- ESRS S4 Customers and End-Users
- ESRS G1 Business Conduct
