- Posted By root
- |December 06, 2022
- |
The Corporate Sustainbility Reporting Directive mandates for the creation of European Sustainability Reporting Standards (ESRS), which require companies in scope to report on a full range of sustainbility information (environmental, social and governance). EFRAG is expected to deliver its final draft ESRS to the European Commission in November 2022. The standards are aimed at ensuring sustainability reporting which is relevant, reliable, comparable and understandable.