Sustainability Reporting XBRL Taxonomies
Initiative
Official name
Draft ESRS Set 1 - XBRL Taxonomy - February 2024 - 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
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
Corporate sustainability reporting (CSRD)
(binding, Amendment, EU)
Level 2
European Sustainability Reporting Standards (ESRS) - Set 1
(binding, Supplement, EU)
Level 3 / Other
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Source: EFRAG, Draft ESRS Set 1 - XBRL Taxonomy - February 2024 - Explanatory note and basis for conclusions, 2024