Corrigendum to ESRS Set 1 published

On 18 April 2024, the European Commission adopted corrections (so-called corrigendum) to Set 1 of the European Sustainability Reporting Standard (ESRS, Delegated Regulation (EU) 2023/2772). The ESRS specify the reporting requirements of the Corporate Sustainability Reporting Directive (CSRD, Directive (EU) 2022/2464) on sustainability reporting.

The corrections are shown as an overview and mainly include typos, incorrect references and other obvious errors. This is not a comprehensive amendment to ESRS Set 1 and the publication of a consolidated version of the corrected ESRS Set 1 is to follow.

The ASCG had already submitted an analysis of the German language version of ESRS Set 1 to the Federal Ministry of Justice on 18 September 2023 and recommended extensive linguistic changes.