Sustainability reporting standards series | Part 3 - Mandatory disclosures
In the first instalment of our sustainability reporting standards advisory series, we provided an overview of the draft European Sustainability Reporting Standards. In the second instalment, we focused on the first of the draft standards, ESRS 1 – General requirements. In this, our third instalment, we focus on the current draft of ESRS 2, which sets out the general disclosures that all in scope companies are required to report on.
For further information please visit our ESG & Sustainability hub, or contact Jill Shaw, ESG & Sustainability Lead and Liam Murphy, Senior Knowledge Lawyer.
Date published: 17 May 2023