European Sustainability Reporting Standards (ESRS) - Set 1

Topic area:
Status: 14.08.2024 |
Current
Key words:
Sustainable Finance / ESG, Disclosure, Supplement, Hot topic
Initiative
Official name
COMMISSION DELEGATED REGULATION (EU 2023/2772 of 31.7.2023 supplementing Directive 2013/34/EU of the European Parliament and of the Council as regards sustainability reporting standards
Type
Delegated Regulation
Level 2
Initiator
EFRAG
Submitted
29.04.2022
Doc. code
2023/2772
Summary
Status
Status

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Current version
Updated version
19.04.2024
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
Accounting Directive (binding, Main version, Amendment, EU)
Corporate sustainability reporting (CSRD) (binding, Amendment, EU)
Level 2
–
Level 3 / Other
ESRS Implementation Guidance (non-binding, EU)
DRSC Submission regarding requirements according to ESRS (non-binding, Supplement, DE)
Sustainability Reporting XBRL Taxonomies (non-binding, Supplement, EU)
IDW RS FAB 100: ESRS module announcement (binding, DE)
Declaration on first application of ESRS by large issuers (non-binding, EU)
IDW RS VFA 100: ESRS module announcement (binding, DE)
Interoperability Guidance (non-binding, INT)
Q&A for the technical implementation of the ESRS (non-binding, Supplement, EU)
FAQs on corporate sustainability reporting (CSRD) (binding, Supplement, EU)
Implementation Guidance on Transition Plans (non-binding, EU)

Source: EFRAG, 2023/2772, 2024