Commission Delegated Regulation (EU) 2023/2772 of 31 July 2023 supplementing Directive 2013/34/EU of the European Parliament and of the Council as regards sustainability reporting standards (ESRS Regulation) (Text with EEA relevance) | Better Regulation

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Version status: Applicable | Document consolidation status: Updated to reflect all known changes

Published date: 22 December 2023

Consolidation Status: Updated to reflect all known changes

Comparison of Draft vs Published Delegated Regulation

Commission Delegated Regulation (EU) 2023/2772 of 31 July 2023 supplementing Directive 2013/34/EU of the European Parliament and of the Council as regards sustainability reporting standards (ESRS Regulation)	Draft	Published	Articles comparison Annex I comparison Annex II comparison

Comparing proposed amendment...


	Recitals
Applicable	Article 1 Subject matter
Applicable	Article 2 Entry into force and application
	Annex I European sustainability reporting standards (ESRS)
Amended	ESRS 1 General requirements
Amended	ESRS 2 General disclosures
Amended	ESRS E1 Climate change
Amended	ESRS E2 Pollution
Amended	ESRS E3 Water and marine resources
Amended	ESRS E4 Biodiversity and ecosystems
Amended	ESRS E5 Resource use and circular economy
Amended	ESRS S1 Own workforce
Amended	ESRS S2 Workers in the value chain
Amended	ESRS S3 Affected communities
Amended	ESRS S4 Consumers and end-users
Amended	ESRS G1 Business conduct
Amended	Annex II Acronyms and glossary of terms
	Done at

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