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. 7. Preparation and presentation of sustainability information (paras. 82-109)
  3. 82.
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Version status: Applicable | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2024 - onwards
  Version 3 of 3    

82.

82. This chapter provides general requirements to be applied when preparing and presenting sustainability information.

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