iGAAP in Focus — European sustainability reporting: European Sustainability Reporting Standards finalised

Published on: 22 Sep 2023

This iGAAP in Focus outlines the first set of European Sustainability Reporting Standards (ESRS), adopted by the European Commission (EC) on 31 July 2023 in Commission Delegated Regulation supplementing Directive 2013/34/EU of the European Parliament and of the Council as regards sustainability reporting standards.

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