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Document 32023R2772
European Sustainability Reporting Standards (ESRS)
Делегиран регламент (ЕС) 2023/2772 на Комисията от 31 юли 2023 година за допълнение на Директива 2013/34/ЕС на Европейския парламент и на Съвета чрез стандарти за отчитането във връзка с устойчивостта
- Legal basis:
- 32013L0034 - A29bP1L1
- Initiative summary:
- This delegated act supplements the Accounting Directive as amended by the Corporate sustainability reporting Directive by specifying the European sustainability reporting standards that certain companies will have to use to prepare their sustainability reporting. This first set includes cross-cutting standards and standards for the disclosure of environmental, social and governance factors.
- EuroVoc thesaurus:
- финансови услуги; корпоративна социална отговорност; малки и средни предприятия; дълготрайно развитие; доклад за дейността; въздействие на околната среда; голямо предприятие; разпространение на информацията; търговска информация; стандарт
- See the lifecycle of this act on the Interinstitutional register of delegated acts
-
- Leading service:
- Directorate-General for Financial Stability, Financial Services and Capital Markets Union
- Expert group:
- Member States expert group on sustainable finance
- Planned adoption period:
- 01/06/2023 - 30/06/2023
- Check the status of this initiative on the Better Regulation Portal
-
- Documents:
- Ares(2023)4009405 (Draft delegated regulation)Ares(2023)4009405 (Draft delegated regulation)
- Legal basis:
- 32013L0034 - A29bP1L1
- Leading service:
- Directorate-General for Financial Stability, Financial Services and Capital Markets Union
- Expert group:
- Member States expert group on sustainable finance
- Check the status of this initiative on the Better Regulation Portal
-
- Consultation type:
- Stakeholder feedback
- Consultation duration (weeks):
- 4
-
- Documents:
- C/2023/5303 final (Delegated regulation)
- Leading service:
- Directorate-General for Financial Stability, Financial Services and Capital Markets Union
-
- Foreseen end of objection period:
- 30/09/2023
-
- Documents:
- 32023R2772 (Delegated regulation)