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

Frank Bold and other NGOs File Complaint with the European Commission: Počerady Power Plant Continues Releasing Toxic Mercury Despite Court Ruling

The expert group Frank Bold, along with Greenpeace and Friends of the Earth, has submitted a complaint to the European Commission regarding the actions of Czech authorities in setting emission limits for the Počerady coal power plant. In August 2024, a court revoked the plant's extensive emission limits derogation, and authorities were required to immediately reflect this decision in its operating permit. However, this has not yet happened. As a result, the power plant is currently violating the legal limit for mercury emissions. The complainants are calling on the Commission to investigate whether the Czech Republic’s approach to Počerady is in breach of the EU Industrial Emissions Directive (IED).

All news
2/11/2025

Is Europe about to lose its edge on ESG?

Domestic political opportunism and foreign anti-competitive pressure threaten to dismantle one of its biggest advantages. Read below a brief summary of our conference on sustainability and competitiveness held last January 2025 in Brussels.

Electricity sharing in Czechia: A strong start to community energy and a promise of future growth

Electricity sharing in Czechia represents a relatively recent but increasingly popular phenomenon. With the implementation of the regulatory framework that enables the formation of Energy Communities (ECs) starting in July 2024, 20 ECs have already been established. In addition, the law also activates the possibility of energy sharing by “an active consumer”. What does the existing regulatory framework entail, and what challenges does it encounter?