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 2: General disclosures (ESRS 2)
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Version status: Applicable | Document consolidation status: Updated to reflect all known changes
Published date: 22 December 2023

European Sustainability Reporting Standard 2: General disclosures (ESRS 2)

Consolidation Status: Updated to reflect all known changes
Comparing proposed amendment...
Amended
 Objective (paras. 1-2)
1. Basis for preparation (paras. 3-17)
Applicable
 Disclosure Requirement BP-1 - General basis for preparation of the sustainability statement (paras. 3-5)
Amended
 Disclosure Requirement BP-2 - Disclosures in relation to specific circumstances (paras. 6-17)
2. Governance (paras. 18-36)
Applicable
 Disclosure Requirement GOV-1 - The role of the administrative, management and supervisory bodies (paras. 19-23)
Applicable
 Disclosure Requirement GOV-2 - Information provided to and sustainability matters addressed by the undertaking's administrative, management and supervisory bodies (paras. 24-26)
Applicable
 Disclosure Requirement GOV-3 - Integration of sustainability-related performance in incentive schemes (paras. 27-29)
Applicable
 Disclosure Requirement GOV-4 - Statement on due diligence (paras. 30-33)
Applicable
 Disclosure Requirement GOV-5 - Risk management and internal controls over sustainability reporting (paras. 34-36)
3. Strategy (paras. 37-49)
Applicable
 Disclosure Requirement SBM-1 - Strategy, business model and value chain (paras. 38-42)
Applicable
 Disclosure Requirement SBM-2 - Interests and views of stakeholders (paras. 43-45)
Applicable
 Disclosure Requirement SBM-3 - Material impacts, risks and opportunities and their interaction with strategy and business model (paras. 46-49)
4. Impact, risk and opportunity management (paras. 50-69)
4.1 Disclosures on the materiality assessment process (paras. 50-59)
Amended
 Disclosure Requirement IRO-1 - Description of the process to identify and assess material impacts, risks and opportunities (paras. 51-53)
Applicable
 Disclosure Requirement IRO-2 - Disclosure Requirements in ESRS covered by the undertaking's sustainability statement (paras. 54-59)
4.2 Minimum disclosure requirements on policies and actions (paras. 60-69)
Applicable
 Minimum Disclosure Requirement - Policies MDR-P - Policies adopted to manage material sustainability matters (paras. 63-65)
Applicable
 Minimum Disclosure Requirement - Actions MDR-A - Actions and resources in relation to material sustainability matters (paras. 66-69)
5. Metrics and targets (paras. 70-81)
Applicable
 Minimum disclosure requirement - Metrics MDR-M - Metrics in relation to material sustainability matters (paras. 73-77)
Applicable
 Minimum Disclosure Requirement - Targets MDR-T - Tracking effectiveness of policies and actions through targets (paras. 78-81)
Appendix A Application Requirements
1. Basis for preparation
Applicable
 Disclosure Requirement BP-1 - General basis for preparation of sustainability statements (para. AR 1)
Applicable
 Disclosure Requirement BP-2 - Disclosures in relation to specific circumstances (para. AR 2)
2. Governance
Applicable
 Disclosure Requirement GOV-1 - The role of the administrative, management and supervisory bodies (paras. AR 3-AR 5)
Applicable
 Disclosure Requirement GOV-2 - Information provided to and sustainability matters addressed by the undertaking's administrative, management and supervisory bodies (para. AR 6)
Applicable
 Disclosure Requirement GOV-3 - Integration of sustainability-related performance in incentive schemes (para. AR 7)
Applicable
 Disclosure Requirement GOV-4 - Statement on due diligence (paras. AR 8-AR 10)
Applicable
 Disclosure Requirement GOV-5 - Risk management and internal controls over sustainability reporting (para. AR 11)
3. Strategy
Applicable
 Disclosure Requirement SBM-1 Strategy, business model and value chain (paras. AR 12-AR 15)
Applicable
 Disclosure Requirement SBM-2 - Interests and views of stakeholders (para. AR 16)
Applicable
 Disclosure Requirement SBM-3 - Material impacts, risks and opportunities and their interaction with strategy and business model (paras. AR 17-AR 18)
4. Impact, risk and opportunity management
Applicable
 Disclosure Requirement IRO-2 - Disclosure Requirements in ESRS covered by the undertaking's sustainability statement (para. AR 19)
Applicable
 Minimum Disclosure Requirement - Policies MDR-P - Policies adopted to manage material sustainability matters (paras. AR 20-AR 21)
Applicable
 Minimum disclosure requirement - Actions MDR-A - Actions and resources in relation to material sustainability matters (paras. AR 22-AR 23)
5. Metrics and targets
Applicable
 Minimum Disclosure Requirement - Targets MDR-T - Tracking effectiveness of policies and actions through targets (paras. AR 24-AR 26)
Amended
 Appendix B List of datapoints in cross-cutting and topical standards that derive from other EU legislation
Applicable
 Appendix C Disclosure and Application Requirements in Topical ESRS that are applicable in conjunction with ESRS 2 General disclosures
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