European Sustainability Reporting Standards

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)
• Environmental, social and governance (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
• Sustainability Standards Board of Japan (SSBJ)

Other resources

• ESRS-ISSB Standards - Interoperability Guidance - 2024 - EFRAG - IFRS Foundation

• Parliament adopts new sustainability reporting rules for multinationals - European Parliament news - 10 November 2022