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. Appendix A Application Requirements
  3. 1. Basis for preparation
  4. Disclosure Requirement BP-2 - Disclosures in relation to specific circumstances (para. AR 2)
Previous Next
Version status: Applicable | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2024 - onwards
  Version 3 of 3    

Disclosure Requirement BP-2 - Disclosures in relation to specific circumstances (para. AR 2)

AR 2. The undertaking may disclose whether it relies on any European standards approved by the European Standardisation System (ISO/IEC or CEN/CENELEC standards), as well as the extent to which data and processes that are used for sustainability reporting purposes have been verified by an external assurance provider and found to conform to the corresponding ISO/IEC or CEN/CENELEC standard.

Comparing proposed amendment...
Previous Next