News from the AGN EMEA Accounting, Auditing & Education Committee (AAEC)
In this article, Carsten Ernst – AGN’s expert in financial (IFRS) and sustainability (ESRS and GRI) reporting, explains some important terminology in the European Sustainability Reporting Standards (ESRS), which are prepared by the European Financial Reporting Advisory Group (EFRAG).
The EFRAG must follow the guidelines of the CSRS. The European Commission adopts the ESRS and reviews them at least every three years.