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Document 32023R2772
European Sustainability Reporting Standards (ESRS)
Rozporządzenie delegowane Komisji (UE) 2023/2772 z dnia 31 lipca 2023 r. uzupełniające dyrektywę Parlamentu Europejskiego i Rady 2013/34/UE w odniesieniu do standardów sprawozdawczości w zakresie zrównoważonego rozwoju
- 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:
- usługi finansowe; ujawnianie informacji; ekorozwój; informacja handlowa; norma; przedsiębiorstwa małe i średnie; wpływ na środowisko; sprawozdanie z działalności; społeczna odpowiedzialność w biznesie; przedsiębiorstwo duże
- 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:
- E03603
- 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)
- Legal basis:
- 32013L0034 - A29bP1L1
- Leading service:
- Directorate-General for Financial Stability, Financial Services and Capital Markets Union
- Expert group:
- E03603
- 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
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- Documents:
- 32023R2772 (Delegated regulation)