{"id":9679,"date":"2024-11-14T10:15:55","date_gmt":"2024-11-14T01:15:55","guid":{"rendered":"https:\/\/aiesg.co.jp\/?post_type=news&#038;p=9679"},"modified":"2024-12-19T21:31:23","modified_gmt":"2024-12-19T12:31:23","slug":"241115-esrs-2nd","status":"publish","type":"news","link":"https:\/\/aiesg.co.jp\/en\/topics\/news\/241115-esrs-2nd\/","title":{"rendered":"The second commentary article on the ESRS (European Sustainability Reporting Standards) is now available."},"content":{"rendered":"<p class=\"wp-block-paragraph\">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.<br><br>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.<br><br>Commentary No.2] Overview of ESRS (European Sustainability Reporting Standards): ESRS 1 and ESRS 2<br><a href=\"https:\/\/aiesg.co.jp\/en\/topics\/report\/241115-esrs-2nd\/\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/aiesg.co.jp\/topics\/report\/241115-esrs-2nd\/<\/a><br><br>We hope that this article will help you to better understand the situation. Please take a moment to read it.<br><br><strong>*Related Article*.<\/strong><br><a href=\"https:\/\/aiesg.co.jp\/en\/topics\/report\/2407019_csrd2\/\" target=\"_blank\" rel=\"noreferrer noopener\">CSRD: The European Union's Corporate Sustainability Reporting Directive Latest Information <\/a><br><a href=\"https:\/\/aiesg.co.jp\/en\/topics\/report\/240823_correspondence-map\/\" target=\"_blank\" rel=\"noreferrer noopener\">[Commentary] \"Correspondence Map\", a mapping table of correspondence between TNFD and ESRS <\/a><br><a href=\"https:\/\/aiesg.co.jp\/en\/topics\/report\/2301120_csrd\/\" target=\"_blank\" rel=\"noreferrer noopener\">CSRD: The EU Sustainability Reporting Standard Just Before It Enters into Force: The Impact on Japanese Companies <\/a><br><a href=\"https:\/\/aiesg.co.jp\/en\/topics\/report\/2301208_esrs\/\" target=\"_blank\" rel=\"noreferrer noopener\">Commentary] Overview of ESRS (European Sustainability Reporting Standards)<\/a><br><a href=\"https:\/\/aiesg.co.jp\/en\/topics\/report\/240926_casestudy_hap\/\" target=\"_blank\" rel=\"noreferrer noopener\">Case Study] Supply Chain ESG Assessment of the Apparel Company hap by aiESG - Visualization of Human Rights, Environmental, and Economic Valuation of Sustainable Fashion<\/a><\/p>","protected":false},"author":34,"featured_media":10131,"template":"","news_category":[5],"news_tag":[],"class_list":["post-9679","news","type-news","status-publish","has-post-thumbnail","hentry","news_category-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>ESRS\uff08\u6b27\u5dde\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u57fa\u6e96\uff09\u306e\u6982\u8981\u306b\u3064\u3044\u3066\u306e\u7b2c\u4e8c\u56de\u89e3\u8aac\u8a18\u4e8b\u3092\u516c\u958b\u3057\u307e\u3057\u305f\u3002 | \u682a\u5f0f\u4f1a\u793eaiESG<\/title>\n<meta name=\"description\" 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