1. Accounting, Auditing, Actuarial
  2. EC - European Commission
  3. European sustainability reporting standards (ESRSs)
  4. 2023
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  1. European Sustainability Reporting Standard 1: General requirements (ESRS 1)
  2. 1. Categories of ESRS Standards, reporting areas and drafting conventions (paras. 4-18)
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1. Categories of ESRS Standards, reporting areas and drafting conventions (paras. 4-18)

Comparing proposed amendment...
Applicable
 1.1 Categories of ESRS standards (paras. 4-11)
Applicable
 1.2 Reporting areas and minimum content disclosure requirements on policies, actions, targets and metrics (paras. 12-13)
Applicable
 1.3 Drafting conventions (paras. 14-18)
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