ESRS: The consolidated version (including the corrigendum) of the first set of European sustainability reporting standards is now available in EUR-Lex
These standards, which have applied since January 1, 2024, specify the information that companies must disclose on sustainability matters, as well as the uniform manner in which they must present it.
EUR-Lex has published the consolidated version of the set of European Sustainability Reporting Standards (ESRS), including the corrigendum of April 19 and July 19, 2024. Companies should bear this consolidated version in mind in order to avoid making any mistakes when preparing their sustainability statements.
December 22, 2023 saw the publication in the OJ of Delegated Regulation (EU) 2023/2772 of 31 July 2023, which was adopted by the European Commission and supplements Directive 2013/34/EU of the European Parliament and of the Council as regards sustainability reporting standards (ESRS). These standards apply for years commencing on or after January 1, 2024, as we explained here.
In addition, the corrigendum to Commission Delegated Regulation (EU) 2023/2772 of 31 July 2023 supplementing Directive 2013/34/EU of the European Parliament and of the Council as regards ESRS was published in the OJ on April 19. On July 19, 2024, a new corrigendum to the text of the NEIS was published, also included in the consolidated version.
The EUR-Lex consolidated version is available at this link.
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