Ireland:
European Commission Publishes Draft ESRS Under CSRD
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The European Commission has published the draft delegated act containing the first set
of European Sustainability Reporting
Standards(ESRS) under the Corporate Sustainability
Reporting Directive (CSRD).
The draft delegated act specifies the ESRS and is accompanied by
annexes setting out cross-cutting standards, standards for the
disclosure of environmental, social and governance information and
a glossary to be used for the purposes of reporting in accordance
with ESRS.
The draft delegated act is open for feedback for 4 weeks,
closing on 7 July 2023. The European Commission is
expected to adopt the delegated act in July 2023, and it will apply
from 1 January 2024 for companies within scope of the first phase
of reporting under the CSRD.
This article contains a general summary of developments and
is not a complete or definitive statement of the law. Specific
legal advice should be obtained where appropriate.
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