Amid current discussions on the shape of the European Sustainability Reporting Standards (ESRS), Frank Bold has developed an FAQ to answer the most important questions around the ESRS.
The FAQ aims at helping policymakers and stakeholders understand better why we need the ESRS and what reporting requirements they imply for companies.
The FAQ answers the following questions :
Read our just-released up-to-date briefing covering key EU sustainability law, including what has changed in the EU with the Omnibus reforms and what it means for businesses.
The European Commission is currently running an open public consultation on guidelines for the Corporate Sustainable Due Diligence legislation (CSDDD). Read our submission to the consultation.
The EU Sustainability Reporting Standards (ESRS) are now officially a Delegated Regulation, having been agreed by the President von der Leyen and the College of Commissioners. Barring an unexpected rejection by the co-legislators in the next two months (they can reject the standards, but cannot amend them), this is the final, fixed version of the ESRS.
