The Corporate Sustainability Reporting Directive (CSRD), a sustainability reporting standard, was adopted by the European Parliament and the European Commission in 2022.

The aiESG website recently introduced the objectives of the enactment of the CSRD and its benefits for companies, and this issue provides an overview of the European Sustainability Reporting Standards (ESRS), which set specific disclosure requirements and other requirements as the delegated rules of the CSRD. Sustainability Reporting Standards (ESRS), which sets specific disclosure requirements, etc. as delegated rules of the CSRD.

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

[Commentary] ESRS (European Sustainability Reporting Standard).
https://aiesg.co.jp/report/2301208_esrs/

*Related page*.
Commentary] CSRD: the EU version of the sustainability reporting standard just before it enters into force.
~The impact on Japanese companies~.
https://aiesg.co.jp/report/2301120_csrd/

Commentary] What is the SASB Standard for ESG Information Disclosure? (Part 1) SASB Overview
https://aiesg.co.jp/report/2301025_sasb1/

[Explanation] What is the TNFD? A new bridge between finance and the natural environment
https://aiesg.co.jp/report/230913_tnfdreport/