European Sustainability Reporting Standards: Difference between revisions
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* [[European Financial Reporting Advisory Group]] (EFRAG) | * [[European Financial Reporting Advisory Group]] (EFRAG) | ||
* [[European Union]] (EU) | * [[European Union]] (EU) | ||
* [[International Financial Reporting Standards Foundation]] (IFRS Foundation) | |||
* [[IFRS Sustainability Disclosure Standards]] (ISSB Standards) | |||
* [[Non-Financial Reporting Directive]] (NFRD) | * [[Non-Financial Reporting Directive]] (NFRD) | ||
* [[Regulation]] | * [[Regulation]] | ||
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== | ==Other resources== | ||
*[https://www.efrag.org/Assets/Download?assetUrl=/sites/webpublishing/SiteAssets/ESRS-ISSB+Standards+Interoperability+Guidance.pdf ESRS-ISSB Standards - Interoperability Guidance - 2024 - EFRAG - IFRS Foundation] | |||
*[https://www.europarl.europa.eu/news/en/press-room/20221107IPR49611/sustainable-economy-parliament-adopts-new-reporting-rules-for-multinationals Parliament adopts new sustainability reporting rules for multinationals - European Parliament news - 10 November 2022] | *[https://www.europarl.europa.eu/news/en/press-room/20221107IPR49611/sustainable-economy-parliament-adopts-new-reporting-rules-for-multinationals Parliament adopts new sustainability reporting rules for multinationals - European Parliament news - 10 November 2022] | ||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
[[Category: | [[Category:Compliance_and_audit]] | ||
[[Category:Corporate_finance]] | [[Category:Corporate_finance]] | ||
[[Category:Financial_products_and_markets]] | |||
[[Category:Identify_and_assess_risks]] | |||
[[Category:Investment]] | [[Category:Investment]] | ||
[[Category:Long_term_funding]] | [[Category:Long_term_funding]] | ||
[[Category:Manage_risks]] | [[Category:Manage_risks]] | ||
[[Category:Risk_reporting]] | |||
[[Category:Risk_frameworks]] | [[Category:Risk_frameworks]] | ||
[[Category: | [[Category:The_business_context]] | ||
Revision as of 17:43, 28 May 2024
Environmental, social and governance concerns (ESG) - European Union (EU).
(ESRS).
European Sustainability Reporting Standards are a strengthened set of reporting requirements for EU companies and other companies with substantial activity in the EU.
Depending on the size of the company, the rules come into effect from 2024 to 2028.
See also
- Audit
- Corporate Sustainability Reporting Directive (CSRD)
- ESG
- European Financial Reporting Advisory Group (EFRAG)
- European Union (EU)
- International Financial Reporting Standards Foundation (IFRS Foundation)
- IFRS Sustainability Disclosure Standards (ISSB Standards)
- Non-Financial Reporting Directive (NFRD)
- Regulation
- Sustainability
- Sustainability reporting
