CSRD: EFRAG welcomes the adoption by the European Commission of the Delegated Act on the first set of ESRS.

The twelve ESRS provide a proportionate yet comprehensive coverage of environmental, social, and governance issues across sectors. The European Commission’s adoption of this first set of ESRS represents an important step toward relevant and comparable reporting on the impacts of businesses on people and the environment, as well as the financial risks and opportunities related to sustainability for companies.

Read the EFRAG press release.