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 :
Climate risk is now a core business issue. Climate change is reshaping the business landscape, through physical disruptions to assets and operations, accelerating the urgent need to transition to a low-carbon economy. For companies of all sizes, understanding and managing these risks is no longer optional.
Organisations involved with the European Financial Reporting Advisory Group (EFRAG) express their deep concern over the European Commission's proposal to exempt asset management from the revised European Sustainability Reporting Standards. Read our joint letter below.
A new legal briefing by Frank Bold unpacks the new restrictions on information requests to business suppliers following the Omnibus 1 revisions to the CSRD and CSDDD, and explains the practical implications for companies.