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ARTICLE · 15 FEBRUARY 2024

ESG - Horizon Scanner Finance: January 2024

Arthur Cox
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Commission Delegated Regulation (EU) 2023/2772 was published in the Official Journal on 22 December 2023. It contains the first set of EU sustainability reporting standards (ESRS) under the Corporate Sustainability Reporting Directive (CSRD).

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CSRD: SECTOR-AGNOSTIC ESRS

Commission Delegated Regulation (EU) 2023/2772 was published in the Official Journal on 22 December 2023. It contains the first set of EU sustainability reporting standards (ESRS) under the Corporate Sustainability Reporting Directive (CSRD). It applies from 1 January 2024 for financial years beginning on or after 1 January 2024 to undertakings that were already subject to the non-financial reporting requirements introduced by the Non-Financial Reporting Directive. Its application will be phased-in for other categories of undertakings. Annex I contains:

  • Cross-cutting ESRS covering general requirements such as explaining double materiality, the value chain, and how to prepare and present sustainability information.

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