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Document C(2023)5303
European Sustainability Reporting Standards (ESRS)
REGLAMENTO DELEGADO (UE) /... DE LA COMISIÓN por el que se completa la Directiva 2013/34/UE del Parlamento Europeo y del Consejo en lo que respecta a las normas de presentación de información sobre sostenibilidad
- 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:
- servicios financieros; impacto ambiental; gran empresa; desarrollo sostenible; pequeña y mediana empresa; comunicación de datos; informe de actividad; responsabilidad social de la empresa; norma; información comercial
- 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)