ESRS
2024
Companies subject to the CSRD will have to report according to European Sustainability Reporting
Standards (ESRS)
Commission Delegated Regulation (EU) 2023/2772
of 31 July 2023 supplementing Directive 2013/34/EU of the European Parliament and of the Council as regards sustainability reporting standards
https://eur-lex.europa.eu/eli/reg_del/2023/2772/oj
https://www.efrag.org/en/projects/esrs-implementation-guidance-documents
Comprehensive information at Sustainability reporting - EFRAG
https://www.efrag.org/en/sustainability-reporting/esrs-workstreams
Annex to the EU Commission's delegated regulation 2023/2772 European Sustainability Reporting Standards (ESRS)
Zdroj:
https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#d1e5302-3-1
EFRAG TNFD – ESRS mapping
https://tnfd.global/wp-content/uploads/2024/07/Correspondence-mapping-ESRS-and-TNFD.pdf