Sustainability reporting standards series | Part 2 – Preparation, presentation and structure of the sustainability statements
In the first instalment of our advisory series on the European Sustainability Reporting Standards, we provided an introduction to the standards. In this second instalment, we consider the first of the cross-cutting standards, ESRS 1 – General requirements. This standard details the information entities are required to consider when preparing and presenting their sustainability reporting to comply with the obligations introduced by the Corporate Sustainability Reporting Directive.
For further information please visit our ESG & Sustainability hub, or contact Jill Shaw, ESG & Sustainability Lead and Liam Murphy, Knowledge Lawyer.
Date published: 17 February 2023