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 between EFRAG’s ESRS drafts of November 2022 with the European Commission’s ESRS consultation drafts.

ESRS 1 (General requirements)
ESRS 2 (General disclosures)
ESRS E1 (Climate change)
ESRS E2 (Pollution)
ESRS E3 (Water and marine resources)
ESRS E4 (Biodiversity and ecosystems)
ESRS E5 (Resource use and circular economy)
ESRS S1 (Own workforce)
ESRS S2 (Workers in the value chain)
ESRS S3 (Affected communities)
ESRS S4 (Consumers and end-users)
ESRS G1 (Business conduct)

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).