The European Sustainability Reporting Standards (ESRS) have been effective since 1 January 2024 for the first companies in the Corporate Sustainability Reporting Directive’s (CSRD) scope. The ESRS introduce a new reporting framework in Europe, and include many new concepts which stakeholders may find challenging.
Accountancy Europe has contributed to every step of the ESRS’ development and finalisation, including to EFRAG’s guidance. In this series of publications, we summarise the ESRS’ provisions on these concepts and share our views on ESRS aspects that merit further guidance and clarification. To provide background information for our views, we have summarised the existing ESRS’ provisions on these concepts and where applicable, incorporated EFRAG’s guidelines. We have not interpreted or provided guidance on these matters.
Published in this series:
More content is coming, stay tuned!
EFRAG’s draft IG1: materiality assessment implementation guidance
EFRAG’s draft IG 2 value chain implementation guidance
EC’s draft delegated act on European Sustainability Reporting Standards (ESRS)
EFRAG PTF-ESRS exposure drafts on European sustainability reporting standards
EFRAG’s public consultation on two Exposure Drafts on sustainability reporting standards for SMEs
