Following the finalization of the standards in July 2023 (EventID 22310), the EU Commissio
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Following the finalization of the standards in July 2023 (EventID 22310), the EU Commission has published in the Official Journal of the EU Commission Delegated Regulation (EU) 2023/2772 containing a first set of sustainability reporting standards, the so called European Sustainability Reporting Standards (ESRS), to be observed by undertakings listed on an EU exchange and by parent undertakings of large groups. These standards aim ...