home
news

FAQ on the Draft European Sustainability Reporting Standards

4/14/2023
Alliance
share this article

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 :

  • Why do we need European Sustainability Reporting Standards?
  • Is the EU proposal coherent with the international developments?
  • How did EFRAG endorse the draft standards?
  • Which disclosure requirements are mandatory ?
  • What value chain information do the ESRS require companies to disclose?
  • What do companies have to report on biodiversity?
  • What do companies have to report on social issues?
  • How do the CSRD and the draft ESRS address phasing-in?
    (
230 kB
)

You may also like these news

The EU Commission’s Proposed Changes to the SFDR – Our Analysis and Key Recommendations

The EU Sustainable Finance Disclosure Regulation (SFDR) is a cornerstone of the EU’s sustainable finance framework, but the Commission’s proposed amendments risk weakening comparability, ambition and product differentiation if key loopholes remain unaddressed.

How has Omnibus 1 impacted the CSDDD?

A new joint publication by ClientEarth and Frank Bold sheds light on how the Omnibus I revision has reshaped the Corporate Sustainability Due Diligence Directive (CSDDD) — and what this means for companies, regulators, and stakeholders across the EU.

All news
2/23/2026

Perseverance Matters: Frank Bold Continues to Support Ukraine’s Defenders

The Frank Bold expert group continues its long-term support for Ukraine in 2026. As the fourth year of Russian aggression draws to a close, Frank Bold is sending another financial contribution to support the country’s defenders through the Ukrainian foundation Come Back Alive.