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ARTICLE · 27 SEPTEMBER 2023

Sector-Specific ESRS Under CSRD

Arthur Cox
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EFRAG, the technical adviser to the European Commission with regard to the European Sustainability Reporting Standards (ESRS) under the Corporate Sustainability Reporting Directive...

IrelandCorporate/Commercial Law
Aisling Carey
Aisling Carey
Suzanne Kearney
Suzanne Kearney
Golda Hession
Golda Hession
Lisa Boyle
Lisa Boyle
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EFRAG, the technical adviser to the European Commission with regard to the European Sustainability Reporting Standards (ESRS) under the Corporate Sustainability Reporting Directive (CSRD), is currently focusing on sector-specific standards for the following so called "high-impact" sectors:

  • Agriculture, Farming and Fishing
  • Food and Beverage Services
  • Mining, Coal and Quarrying
  • Motor Vehicles
  • Oil and Gas
  • Power Production and Energy Utilities
  • Road Transport
  • Textiles, Accessories, Footwear and Jewellery

EFRAG is currently concentrating on the non-financial sector but has noted that financial sector standards related to capital markets/investments, insurance, lending and banking will be developed at a later stage. It is expected that EFRAG will consult on the sector-specific standards in due course and we will continue to monitor developments.

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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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