Der neue Standard.

Das EU-Rahmenwerk für Nachhaltigkeitsberichte.

Die CSRD liefert die Vorgaben, die European Sustainability Reporting Standards (ESRS) definieren die Inhalte. Die Berichtsstandards greifen bestehende Rahmenwerke wie GRI, SASB und TCFD auf und setzen für verpflichtende Berichterstattung neue Maßstäbe wie die doppelte Wesentlichkeit.

Am 29. April 2022 hat die EFRAG die ersten offiziellen Entwürfe veröffentlicht, zu denen bis 08. August 2022 eine Konsultation stattfand. Die Analyse der über 750 eingegangenen Rückmeldungen wird im August durchgeführt und dem EFRAG Sustainability Reporting Board und der EFRAG Sustainability Reporting TEG im September vorgelegt. Die fertigen Entwürfe wurden am 23. November der Europäischen Kommission übergeben.

Stand: 23.11.2022

ESRS Final Drafts (23. November 2022)

Cross-cutting standards

ESRS 1

General requirements

ESRS 2

General disclosures

Environment

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

Social

ESRS S1

Own workforce

ESRS S2

Workers in the value chain

ESRS S3

Affected communities

ESRS S4

Consumers and end-users

Governance

ESRS G1

Business conduct

Appendices

Appendix I

ESRS Index

Appendix II

Final CSRD requirements for ESRS

Appendix III

Datapoints EU Law

Appendix IV

TCFD-EFRAG Comparative analysis

Appendix V

Comparison of IFRS and ESRS 1 and 2

Appendix VI

Glossary and acronyms

Advice package

Cover letter

Cover letter ESRS final drafts

Due process note

setting out the process applied and the main differences between the exposure drafts and the draft ESRS

Explanatory note

of how draft ESRS take account of the initiatives and legislation listed in Article 1 (8) of the CSRD adding article 29 (b) -5 to the Accounting Directive

Annex

to the Explanatory note

Cost-benefit analysis

EFRAGs Cover Letter

ESRS Exposure Drafts (29. April 2022)

Cross-cutting standards

ESRS 1

General principles

ESRS 2

General, strategy, governance and materiality assessment disclosure requirements

Environment

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

Social

ESRS S1

Own workforce

ESRS S2

Workers in the value chain

ESRS S3

Affected communities

ESRS S4

Consumers and end-users

Governance

ESRS G1

Governance, risk management and internal control

ESRS G2

Business conduct

Cover note and appendices

Cover Note

Cover note for public consultation

Appendix I

Navigating the ESRS: ESRS Exposure Drafts / Disclosure Requirements, Application Guidance index

Appendix II

CSRD requirements for the development of sustainability reporting standards and their coverage by the ESRS Exposure Drafts

Appendix III

SFDR Principal Adverse Impacts in the ESRS

Appendix IV

TCFD Recommendations and ESRS reconciliation table

Appendix V

IFRS Sustainability Standards and ESRS reconciliation table

Appendix VI

Acronyms and glossary of terms