This delegated act is based on Article 29b(1), first subparagraph, of the Accounting Directive.
It specifies the European Sustainability Reporting Standards (ESRS) undertakings shall use to carry out their sustainability reporting in accordance with Articles 19a and 29a of the Accounting Directive.
This delegated act is accompanied by the following Annexes:
• Cross-cutting standards:
ESRS 1 General requirements
ESRS 2 General disclosures
• Standards on Environmental, Social and Governance matters:
ESRS E1 Climate change
ESRS E2 Pollution
ESRS E3 Water and marine resources
ESRS E4 Biodiversity and ecosystems
ESRS E5 Resource use and circular economy
ESRS S1 Own workforce
ESRS S2 Workers in the value chain
ESRS S3 Affected communities
ESRS S4 Consumers and end-users
ESRS G1 Business conduct
- Annex II, which includes the list of Acronyms and the Glossary with the definitions to be used for the purposes of carrying out sustainability reporting in accordance
…