BDO publishes Sustainability At a Glance - European Sustainability Reporting Standards (ESRS)
Sustainability At a Glance – European Sustainability Reporting Standards (SAAG-ESRS) has been compiled to assist in gaining a high-level overview of European Sustainability Reporting Standards (ESRS). ESRS will require companies in the EU or that do significant business in the EU to disclose thousands of new data points on topics such as climate change, pollution, own workforce and business conduct.
The requirements of the new standard are complex, and BDO’s Sustainability At a Glance – European Sustainability Reporting Standards (ESRS) summarises all topical ESRSs into a few pages per standard. SAAG-ESRS includes all ESRSs released as of 31 July 2023. This version of the publication is based on Annexes 1 and 2 of the Delegated Act for Directive 2022/2464 released on 31 July 2023 by the European Commission.
SAAG-ESRS summarises the disclosure requirements of each topical ESRS, however, the requirements (including certain definitions) have been summarised. SAAG-ESRS also does not include the majority of application requirements.
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