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

Why we need to get improved corporate sustainability data by 2024

Investors, asset managers and civil society organisations call for the prompt implementation of the reform on corporate sustainability reporting and EU standards

NGOs Open letter: Strong concerns about the delay in the publication of the Sustainable Corporate Governance initiative

Frank Bold together with other leading NGOs working on corporate sustainability and sustainable finance raised strong concerns about the delay in the publication of the Sustainable Corporate Governance initiative, as well as the lack of information explaining such new delay.

Webinar: ESG Due Diligence - Principles and Practical Experience

Due diligence is a precondition for the sustainable activities as defined by the EU Taxonomy and green financing under the Sustainable Finance Disclosure Regulation, including green bonds. Particular ESG due diligence requirements will be regulated by the forthcoming Sustainable Corporate Governance Directive. To help companies better understand its scope and to clarify its requirements, Frank Bold is hosting a webinar. It will feature international experts from companies such as Ericsson and outdoor clothing manufacturer Vaude. We invite you to join us on 26 January at 10 am CET.