The EU Commission has now also published the Delegated Act on Set 1 of the European Sustainability Reporting Standards (ESRS). These must be observed by the companies concerned when implementing the Corporate Sustainability Reporting Directive (CSRD). This introduces binding requirements for sustainability reporting in the EU for the first time.
The “SME Reporting” pilot group of the GASC and the German Council for Sustainable Development has summarised the information requirements for SMEs in a joint paper.
