Draft ESRS Exposure Drafts & Set of Basis for conclusions

The preliminary European Sustainability Reporting Standards (ESRS) proposed by the Project Task Force on European Sustainability Reporting Standards (PTF-ESRS) and its supplementary materials have been released in a collection of six publications. These consist of: (i) the integrated initial draft of the standards, inclusive of appendices and an introductory note, and (ii) four distinct papers that categorize the ESRS into thematic segments, encompassing the draft standards.


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