1. Accounting, Auditing, Actuarial
  2. EC - European Commission
  3. European sustainability reporting standards (ESRSs)
  4. 2023
Date-stamp loading
  1. European Sustainability Reporting Standard 2: General disclosures (ESRS 2)
  2. 1. Basis for preparation (paras. 3-17)
Previous Next

1. Basis for preparation (paras. 3-17)

Comparing proposed amendment...
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)
Previous Next