Adoption of European Sustainability Reporting Standards (ESRS) Completed on 21 October 2023

The ESRS have been finalised in the European Union.

The scrutiny period for the European Parliament and the Council ended on 21 October 2023 without objection, meaning that the European Sustainability Reporting Standards (ESRS) have been finalised and will be brought into EU law. The Delegated Act for the ESRS was adopted by the European Commission on 31 July 2023, with the scrutiny period starting on 21 August.

For more information on the ESRS, refer to BDO's Sustainability At a Glance - European Sustainability Reporting Standards, which summarises the requirements of each ESRS into a few pages.

The publication may be accessed via the download link.