European Sustainability Reporting Standards (ESRS) - Set 1

Topic area:
Status: 26.04.2024 |
Aktuell
Key words:
Sustainable Finance / ESG, Disclosure, Supplement
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

Get a subscription to have access to the whole content.

Current version
Updated version
19.04.2024
Next step
Entry into force and application
Entry into force

Get a subscription to have access to the whole content.

Application date

Get a subscription to have access to the whole content.

Scope
Relevant for

Get a subscription to have access to the whole content.

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 (non-binding, DE)
Q&A for the technical implementation of the ESRS (non-binding, Supplement, EU)

Source: EFRAG, 2023/2772, 2024