The European Commission announced the publication of new drafts of its proposed revised European Sustainability Reporting Standards (ESRS) and Sustainability Reporting Standards for Voluntary Use, opening a consultation to finalize the adoption of its simplified sustainability reporting standards for large and small companies.
While the new draft ESRS include modifications from the recently...
The European Commission announced the adoption of a series of “quick fix” amendments to the European Sustainability Reporting Standards (ESRS), delaying the addition of new requirements for large companies already reporting under the Corporate Sustainability Reporting Directive (CSRD), including new disclosures in areas including biodiversity, workers in the value chain, and Scope 3...
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