European Sustainability Reporting Standards
From Open Risk Manual
Revision as of 15:34, 9 May 2023 by Wiki admin (talk | contribs)
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.
