WebESRS sector specific standards 21/04/2024 - EFRAG welcomes its role in the European Commission’s proposal for a new CSRD. The European Commission’s proposal for a Corporate Sustainability Reporting Directive (CSRD) envisages the adoption of EU sustainability reporting standards. The draft standards would be developed by EFRAG. WebThe Corporate Sustainability Reporting Directive (CSRD) requires this to happen before 30 June 2024. Further, the Commission is expected to make targeted changes to the EFRAG’s drafts, following the due review process as required by the CSRD. ... it continues to develop additional standards – e.g. those with sector-specific requirements and ...
What is the Corporate Sustainability Reporting Directive (CSRD)?
WebSector-agnostic Sector-specific Entity-specific 3 reporting layers 1 2 3 Mandated for all undertakings, as a basis for reporting Mandated for undertakings in a specific sector … WebApr 12, 2024 · The CSRD broadens the application of the NFRD to SMEs listed on regulated markets as well as all large companies. 1 Additionally, ... Nonetheless, most of the measures are sector or issue specific, do not apply to a wide variety of undertakings and otherwise do not sufficiently harmonize all issues falling under the ESG umbrella. sigma theta tau research congress 2022
Update on Set 2 content and planning of sector standards
WebFeb 9, 2024 · Sector-specific standards will provide guidance to the undertaking based on the sector it is operating within. Sector-specific standards are especially important in … WebNov 15, 2024 · This first set of ESRS, comprising 12 standards, follow the CSRD proposal and cover environmental, social and governance matters. The set includes both cross-cutting and topical standards. In addition, the standard’s architecture foresees the publication of sector-specific standards and standards for SMEs that are not yet WebSep 15, 2024 · The sector-specific and organization-specific guidelines will probably follow in 2024. The European Commission initially intended for the CSRD to become … sigma theta tau research congress 2023