The ‘First Set’ of EU Sustainability Reporting Standards (ESRS)
News from the AGN EMEA Accounting, Auditing & Education Committee (AAEC):
On 29th April 2022, the European Financial Reporting Advisory Group (EFRG) launched the public consultation process to draft the ‘first set’ of EU Sustainability Reporting Standards (ESRS).
The Corporate Sustainability Reporting Directive (CRD) draft was submitted before the deadline of 8th August 2022 and included the application for the future ESRS.