EFRAG releases first Implementation Guidance on ESRS

On 31 May 2024, EFRAG released the first Implementation Guidance Material (IG) on the European Sustainability Reporting Standard (ESRS, Delegated Regulation (EU) 2023/2772) which specify the disclosure requirements of the Corporate Sustainability Reporting Directive (CSRD, Directive (EU) 2022/2464) on sustainability reporting. Read more

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