The first set of ESRS was adopted by the European Commission in 2023 (Delegated Regulation (EU) 2023/2772). EFRAG prepared simplified ESRS as part of the EU Omnibus process; check EFRAG and the Commission for the version in force.
Standard
European Sustainability Reporting Standards (ESRS) and EFRAG
EFRAG's sustainability reporting hub for the ESRS used under the EU CSRD, including the simplification of the standards and the voluntary standard for SMEs.
Learn more in a course
Regulation & Policy •
Intermediate
تنظيمات الاستدامة والإفصاح في المنطقة العربية
Corprise Academy
4h 51m
$ 99.00
0
Reporting & Disclosure •
Intermediate
أطر الإفصاح عن الاستدامة: GRI وESRS وISSB وTCFD وCDP
Corprise Academy
5h 10m
$ 99.00
0
Climate & Carbon •
Intermediate
المحاسبة الكربونية: النطاقات ١ و٢ و٣
Corprise Academy
5h 40m
$ 99.00
0