In 2022, the European Commission adopted the Corporate Sustainability Reporting Directive (CSRD), requiring companies in the EU to provide standardized disclosure of environmental, social, and governance (ESG) information. As a result, companies operating in the EU are expected to progressively comply with the European Sustainability Reporting Standard (ESRS), which will enter into force in January 2024.

This article focuses on the "Social" and "Governance" disclosures of the 10 Topical Standards of the ESRS, which cover environmental, social, and governance topics.

Commentary No.3] Overview of ESRS (European Sustainability Reporting Standards): Society and Governance
https://aiesg.co.jp/topics/report/241218-esrs3/

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

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Commentary No.2] Overview of ESRS (European Sustainability Reporting Standards): ESRS 1 and ESRS 2