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EFRAG released second ESRS explanations

On 1 March 2024, EFRAG released the second set of twelve explanations to the European Sustainability Reporting Standard (ESRS, Delegated Regulation (EU) 2023/2772), which specify the reporting obligations of the Corporate Sustainability Reporting Directive (CSRD, Directive (EU) 2022/2464) on sustainability reporting. Read more

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