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 purpose of the enactment of the CSRD and its benefits to companies, and this issue provides an overview of the European Sustainability Reporting Standards (ESRS), which sets specific disclosure requirements as a delegated regulation of the CSRD. This article provides an overview of the European Sustainability Reporting Standards (ESRS), which sets specific disclosure requirements as delegated rules of the CSRD.

We hope that this article will help you to better understand the situation. Please take a moment to read it.

Commentary] Overview of ESRS (European Sustainability Reporting Standards)
https://aiesg.co.jp/topics/report/2301208_esrs/

Related page
CSRD: The EU version of the sustainability reporting standard just before it comes into effect
~Impact on Japanese companies
https://aiesg.co.jp/topics/report/2301120_csrd/

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

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