CSRD: European reporting standards adopted, the bulk is maintained

>ESRS: mandatory ESG reporting standards for corporates - The European Commission adopted the ESRS (European Sustainability Reporting Standards) on 31 July 2023. These ESG reporting standards are organised under 12 themes: 2 cross-cutting, 5 related to the environment pillar, 4 to social and 1 to governance (see summary table on page 2). The use of EFRS will be mandatory for all companies subject to the CSRD (Corporate Sustainability Reporting Directive), adopte...