Sustainability Reporting XBRL Taxonomies

Topic area:
Status: 05.09.2024 |
Aktuell
Key words:
Supplement, Disclosure, Sustainable Finance / ESG
Initiative
Official name
ESRS Set 1 XBRL Taxonomy Explanatory Note and Basis for Conclusions
Type
Other
Level 3 / Other
Initiator
EFRAG
Submitted
08.02.2024
Doc. code
-
Summary
Status
Status

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Current version
Final version
30.08.2024
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)
Level 2
European Sustainability Reporting Standards (ESRS) - Set 1 (binding, Supplement, EU)
Taxonomy-related disclosures concerning environmentally sustainable economic activities (binding, Supplement, EU)
RTS on the digitalization of sustainability and financial reporting (ESEF and EEAP) (binding, Supplement, Amendment, EU)
Level 3 / Other
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Source: EFRAG, ESRS Set 1 XBRL Taxonomy Explanatory Note and Basis for Conclusions, 2024