Climate standard prototype’
Sustainability Reporting Directive (CSRD), EFRAG should be mandated by the European Commission to develop draft EU sustainability reporting standards. 3 Following EFRAG’s two reports published on 8 March 2021, the European Commission, in a letter dated 12 May 2021, has requested EFRAG to put in place interim working
Download Climate standard prototype’
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[Draft] European Sustainability Reporting Standard G2 ...
www.efrag.org(a) ESRS 3 Sustainability governance and organisation on the description by the undertaking of the roles and responsibilities of its governance bodies in relation to sustainability matters (disclosure requirement 1); and (b) ESRS 4 Sustainability material …
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