EU Sustainability Reporting Standards (ESRS)

In force from 2023, the ESRS specify the information that an undertaking shall disclose about its material impacts, risks, and opportunities in relation to environmental, social, and governance sustainability matters. The standards cover the full range of environmental, social, and governance issues, including climate change, biodiversity, and human rights. These regulations will not only be enforceable on EU-based companies but also, starting in 2024, to large non-EU companies trading in the EU market.

Delegated regulation – EU – 2023/2772 – EN – EUR-Lex (europa.eu)