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9 Jun 2023

EU Commission

EU Commission consultation on draft Delegated Act on first set of European Sustainability Reporting Standards (deadline: 7 July)

About this initiative


This act supplements the Accounting Directive as amended by the Corporate Sustainability Reporting Directive, which requires large companies and listed companies to publish regular reports on the social and environmental risks they face, and on how their activities impact people and the environment.

This first delegated act sets out cross-cutting standards and standards for the disclosure of environmental, social and governance information.

Topic Banking and financial services

Type of act Delegated regulation

Expert group E03603

Draft act

Feedback period 09 June 2023 - 07 July 2023  (midnight Brussels time)

The Commission would like to hear your views.

This draft act is open for feedback for 4 weeks. Feedback will be taken into account for finalising this initiative. Feedback received will be published on this site and therefore must adhere to the feedback rules.

More about draft acts

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