CSRD: Document comparison for ESRS consultation

On 9 June 2023, the European Commission published the consultation draft of the delegated act regarding Set 1 of the European Sustainability Reporting Standards (ESRS). The ASCG Secretariat provides document comparisons in several packages between EFRAG’s ESRS drafts of November 2022 with the European Commission’s ESRS consultation drafts. The first set comprises comparisons for ESRS 1 (General requirements) and ESRS 2 (General disclosures).

Disclaimer: The document comparisons were prepared by the ASCG Secretariat. Their purpose is to assist in the identification and assessment of the amendments made by the European Commission. The document comparisons make no claim to completeness or accuracy; in particular, the comparison of graphics and tables has been omitted. The documents are further modified in order to obtain a more reader-friendly version. The document comparisons do not substitute for readers’ own comprehensive review.

In addition, to give reporting entities a first impression, the ASCG provides a brief overview of the changes in the ESRS consultation drafts in a briefing paper (available only in German).