World Accounting Report

Europe update: August/September 2023

Sustainability reporting in the EU

The first tranche of European Sustainability Reporting Standards (ESRSs) was adopted by the European Commission on 31 July 2023. Unlike the ISSB's standards, the ESRSs cover environmental, social, and governance (ESG) issues, including climate change, biodiversity and human rights, and they require companies to report on their impacts as well as on how they are affected by the relevant matters.

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