In recent years, sustainability has moved from a niche topic to a central concern for companies, customers, investors, and regulators worldwide. Companies can adopt a number of reporting frameworks (GRI, SASB, TCFD, etc.) in their sustainability reports, but few are legally binding. The European Sustainability Reporting Standard (ESRS), first proposed by the European Financial Reporting Advisory Group (EFRAG) in 2021, will set a global precedent for comprehensive and enforceable sustainability reporting.

This article provides an overview of the ESRS, focusing on ESRS1 and ESRS2, which are cross-disciplinary standards, while also referring to ESRS-related commentary articles and other articles that have been introduced in the aiESG in the past.

Commentary No.2] Overview of ESRS (European Sustainability Reporting Standards): ESRS 1 and ESRS 2
https://aiesg.co.jp/topics/report/241115-esrs-2nd/

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

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