The new European Sustainability Reporting Standards (ESRS)

Europe has just published in its Official Journal, the long waited Delegated Regulation 2023/2772 with the new European Sustainability Reporting Standards (ESRS).
 
The ESRS are mandatory for companies that must report in accordance with the European Corporate Sustainability Reporting Directive (CSRD).
 
The full text has 284 pages and 12 standards:

• ESRS 1 General requirements
• ESRS 2 General disclosures
• ESRS E1 Climate change
• ESRS E2 Pollution
• ESRS E3 Water and marine resources
• ESRS E4 Biodiversity and ecosystems
• ESRS E5 Resource use and circular economy
• ESRS S1 Own workforce
• ESRS S2 Workers in the value chain
• ESRS S3 Affected communities
• ESRS S4 Consumers and end-users
• ESRS G1 Business conduct
   

No surprises on a first and quick read.
 
In 2024 we will continue to provide information, training and advisory on the ESRS, ESG Metrics and sustainability.
 
We will shortly announce more news. Share our newsletter, watch this space and stay informed.