The adoption of the standards marks a key milestone for reporting under the CSRD. By Paul A. Davies, Michael D. Green, and James Bee On 31 July 2023, the European Commission (Commission) adopted the European Sustainability Reporting Standards (ESRS),[1] following a four week-long public consultation period. Background to the CSRD and ESRS The ESRS represent … Continue Reading
The Commission issued its formal consultation on the ESRS with a number of proposed changes. By Paul A. Davies, Michael D. Green, and James Bee On 9 June 2023, the European Commission (Commission) issued its formal consultation on the European Sustainability Reporting Standards (ESRS). The ESRS represent the detailed standards which set out the disclosure … Continue Reading
