In the context of the launch of the EU Commission’s consultation on the draft Delegated Regulation adopting a first set of ESRS, the EFRAG Sustainability Reporting Board held a meeting „dedicated to a presentation from the EC about the draft ESRS delegated act“. According to EFRAG, the feedback phase is „crucial to the timely implementation of the much needed sustainability reporting regime established by the CSRD“.
During a public session at the meeting, FISMA gave a presentation summarising the framework of the delegated act on ESRS published by the European Commission on 9 June 2023 (see EventID#21472) and the differences to the technical advice by EFRAG.
Other Features
accounting
assessment
CMU
companies
due diligence
ESG - environmental factor
ESG - governance factor
ESG disclosure
governance
greenwashing
model
PAI
performance
process
reporting
risk
standard
surveys
sustainability
transparency
Date Published: 2023-06-12
Regulatory Framework: Sustainable Finance
Regulatory Type: information
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