DRSC application note on DRS 20
Initiative
Official name
E-DRSC-Anwendungshinweis DRS (E-DRSC AH 5) - Entwurf DRSC Anwendungshinweis zu DRS 20 - Nichtfinanzielle Konzernerklärung unter Beachtung der ESRS
Type
Other
Level 3 / Other
Initiator
DRSC
Submitted
28.01.2025
Doc. code
Summary
Status
Status
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Current version
Consultation paper
Next step
Entry into force and application
Entry into force
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Application date
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Scope
Relevant for
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Associated initiatives
Level 1
–
Level 2
–
Level 3 / Other
–
Source: DRSC, E-DRSC-Anwendungshinweis DRS (E-DRSC AH 5) - Entwurf DRSC Anwendungshinweis zu DRS 20 - Nichtfinanzielle Konzernerklärung unter Beachtung der ESRS, 2025