Framework

European Sustainability Reporting Standards

A set of standards being developed by the European Financial Reporting Advisory Group (EFRAG) to establish a comprehensive framework for sustainability reporting.

The European Sustainability Reporting Standards (ESRS) are designed to provide a unified set of reporting standards for European companies.

These standards aim to enhance the comparability, reliability, and consistency of sustainability information across different sectors and jurisdictions.

ESRS will be a key component in the European Union's efforts to promote sustainable finance and corporate transparency, aligning with other regulations like the Sustainable Finance Disclosure Regulation (SFDR).

Related Terms

Sustainability Reporting

The practice of disclosing an organization's environmental, social, and governance (ESG) performance to stakeholders.

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