Sustainability reporting standards series | Part 4 – ESRS adopted by European Commission
Our fourth instalment follows the recent adoption of the ESRS by the European Commission. We take a look at the key changes made by the European Commission to the version of the ESRS published by EFRAG in November 2022.
Over the previous three instalments of the sustainability reporting standards advisory series, we provided an overview of the draft European Sustainability Reporting Standards, the first of the draft standards, ESRS 1 – General requirements and the third issue focused on the 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: 3 August 2023