The European Parliament has published its final CSRD text and EFRAG has delivered the first batch of European Sustainability Reporting Standards (ESRS) to the European Commission. The CSRD significantly expands both the scope of the existing NFRD and the ESRS will require extensive disclosures for EU and certain non-EU entities. BDO’s ISR Bulletin summarises the effect of this significant change in corporate reporting.
Source: BDO Global