ESRS - A Visual Approach: Structured Overviews of the European Sustainability Standards

In today’s complex business landscape, undertakings face increasing pressure to effectively capture, evaluate and disclose their environmental, social and governance-related data. As a European Union directive, the Corporate Sustainability Reporting Directive (CSRD) has set a milestone requiring undertakings to report not only on their financial performance, but also on their environmental and social impacts. In particular, the transition from the Non-Financial Reporting Directive (NFRD) to CSRD extends the obligation to disclose non-financial information to more undertakings, while increasing the required level of detail of the information to be reported.
“ESRS – A Visual Approach”, published as a first edition, offers a visual overview of the European Sustainability Reporting Standards (ESRS), aiming to assist undertakings in fulfilling reporting requirements and enhancing clarity of their reporting.