The European Union (EU) adopted the Corporate Sustainability Reporting Directive (CSRD) at the end of 2023, which requires transparent and comprehensive reporting of corporate sustainability initiatives.

And in order to comply with this CSRD, the European Sustainability Reporting Standard (ESRS) sets out guidelines on how companies should report material information on ESG (environmental, social and governance).

This article provides a summary of the overview, followed by the latest information and the implications for Japanese companies.

[Commentary] Latest developments in the European Sustainability Reporting Standard (ESRS).
https://aiesg.co.jp/report/240809_esrs2/

We hope that through this article you will gain a better understanding of the situation. Please read on.


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Commentary] CSRD: The EU version of the Sustainability Reporting Standard just before it comes into force - the impact on Japanese companies.
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[Commentary] ESRS (European Sustainability Reporting Standard).
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