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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). Read more

EU Environmental Taxonomy: New delegated acts published

On 13 June 2023, the European Commission published two delegated acts to the EU Environmental Taxonomy Regulation (Regulation (EU) 2020/852 ). At the same time, a draft FAQ document on the application of the minimum safeguards according to Article 18 of the Environmental Taxonomy Regulation and other documents on the Sustainable Finance Initiative of the European Commission were published. Read more

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