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FAQ on the Draft European Sustainability Reporting Standards

4/14/2023
Alliance
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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?
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