European Sustainability Reporting Standards (ESRS)

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A legislative proposal for a Corporate Sustainability Reporting Directive (CSRD) that requires companies within its scope to report using a double materiality perspective in compliance with European Sustainability Reporting Standards (ESRS) adopted by the European Commission as delegated acts. Under the proposed CSRD, EFRAG was appointed technical adviser to the European Commission developing draft ESRS prepared by the EFRAG Project Task Force on European Sustainability Reporting Standards.

Links

First Set of draft ESRS (EFRAG website)