The European Sustainability Reporting Standards (ESRS) have been finalised in the European Union.
The scrutiny period for the European Parliament and the Council ended on October 21, 2023 without objection, meaning that the European Sustainability Reporting Standards (ESRS) have been finalised and will be included into the EU law. The Delegated Act for the ESRS was adopted by the European Commission on July 31, 2023, with the scrutiny period starting on August 21.
For more information on the ESRS, refer to BDO's Sustainability At a Glance — European Sustainability Reporting Standards (ESRS), which summarises the requirements of each ESRS.
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