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Article

31 Jul 2023

Auteur:
European Commission

Commission adopts European Sustainability Reporting Standards

"Questions and Answers on the Adoption of European Sustainability Reporting Standards", 31 July 2023

[T]here is ample evidence that the sustainability information that companies currently report is not sufficient...

Problems in the quality of sustainability reporting have knock-on effects...

That is why, in line with the Corporate Sustainability Reporting Directive (CSRD), which outlines the obligation for companies to use standards to fulfil their legal sustainability reporting obligations, the Commission is adopting  common standards which will help companies to communicate and manage their sustainability performance more efficiently and therefore to have better access to sustainable finance.

The European Sustainability Reporting Standards (ESRS) will be mandatory for use by companies that are obliged by the Accounting Directive to report certain sustainability information. By requiring the use of common standards, the Accounting Directive, as amended by the CSRD  in 2022, aims to ensure that companies across the EU report comparable and reliable sustainability information...

[T]he standards adopted by the Commission are based on technical advice (draft standards) from EFRAG...

[T]he ESRS take a “double materiality” perspective – that is to say, they oblige companies to report both on their impacts on people and the environment, and on how social and environmental issues create financial risks and opportunities for the company.

There are 12 ESRS, covering the full range of sustainability issues, in line with EFRAG's proposal...

The Commission made a number of modifications to the draft standards submitted by EFRAG. These modifications ensure that the standards are proportionate, without undermining the achievement of the policy objectives. The modifications fall into three main categories: phasing-in certain reporting requirements; giving companies more flexibility to decide exactly what information is relevant (“material”) in their circumstances; and making some of the proposed requirements voluntary...

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