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. Appendix A Application Requirements (paras. AR1-AR18)
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Appendix A Application Requirements (paras. AR1-AR18)

This appendix is an integral part of ESRS 1 and has the same authority as the other parts of the Standard.

Comparing proposed amendment...
Applicable
 Entity specific disclosures (paras. AR1-AR5)
Amended
 Double materiality (paras. AR6-AR16)
Applicable
 Estimation using sector averages and proxies (para. AR17)
Applicable
 Content and structure of the sustainability statement (para. AR18)
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