What is CSRD and ESRS – and who is impacted?
As part of the European Green Deal, the Corporate Sustainability Reporting Directive (CSRD) requires in-scope companies to disclose sustainability information following the European Sustainability Reporting Standards (ESRS). These standards were drafted by the European Financial Reporting Advisory Group (EFRAG) under a mandate from the European Commission, which formally adopted them in July 2023. The goal […]