ESRS Set 1 - EFRAG
ESRS Set 1 is a standard that specifies the general requirements for preparing and presenting sustainability information in accordance with EU law. It covers the architecture, drafting …
What is ESRS 1 and how should it be used? [CSRD-Guide]
10 hours ago · What is CSRD ESRS 1? ESRS 1 is a set of guidelines for companies on how to create clear and accurate sustainability reports. It doesn’t specify exact details they must …
ESRS 1 is a draft standard for preparing and presenting sustainability statements under the Corporate Sustainability Reporting Directive (CSRD). It sets out the general principles, …
This document is a draft standard for sustainability reporting under the Corporate Sustainability Reporting Directive (CSRD) in the EU. It sets out the general requirements for preparing and …
1. Categories of ESRS Standards, reporting areas and drafting ...
Jul 31, 2023 · ESRS 1 is the first standard of the EU Sustainability Reporting Standards (ESRS), which aim to provide consistent and comparable information on sustainability matters. …
CSRD's ESRS 1: General Requirements - Sustainability …
Mar 26, 2024 · ESRS 1 and ESRS 2 are the cross-cutting standards. ESRS 1 General Requirements outlines the general requirements of sustainability reporting. It contains no disclosure requirements.
Jul 31, 2023 · ESRS are the standards that undertakings shall disclose in accordance with Directive 2013/34/EU, as amended by Directive (EU) 2022/2464. ESRS 1 provides the general …
Sector agnostic standards (set 1 ESRS) | EFRAG
Dec 22, 2023 · EFRAG is the technical adviser to the European Commission for developing European Sustainability Reporting Standards (ESRS) under the Corporate Sustainability …
Learn about the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS) that will apply from 2024 in the EU. Find out …
The first set of ESRS - the journey from PTF to delegated act …
EFRAG is the technical adviser to the European Commission developing ESRS, the reporting standards for corporate sustainability in the EU. Learn about the first set of ESRS adopted in …