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 efforts.

In order to comply with the CSRD, the European Sustainability Reporting Standards (ESRS) set forth guidelines on how companies should report material information on ESG (Environmental, Social and Governance) issues.

In this article, we summarize the overview, followed by the latest information and its impact on Japanese companies.

Commentary: The Latest Trends in the European Sustainability Reporting Standards (ESRS)
https://aiesg.co.jp/topics/report/240809_esrs2/

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


Related page
CSRD: The EU Sustainability Reporting Standard Just Before It Enters into Force: The Impact on Japanese Companies
CSRD: The European Union's Corporate Sustainability Reporting Directive Latest Information
Commentary] Overview of ESRS (European Sustainability Reporting Standards)
Commentary] Alphabet Soup: The Disruptions and Convergence of Sustainability Standards