ESRS 1 General requirements
ESRS 1, General requirements, sets general principles to be applied when reporting according to ESRS and does not set specific disclosure requirements.
Explains the architecture of ESRS, the drafting conventions and fundamental concepts used, and the general requirements for preparing and presenting sustainability information following CSRD.
All topical standards
Navigate the complexities of sustainability standards and prepare for reporting! This free digital platform is designed to help small and medium enterprises (SMEs) initiate positive change, adapt to evolving times, and prepare sustainability information for when you need it.
