ESRS - A Visual Approach
- Schäffer-Poeschel Verlag
- 2024
- Gebunden
- 244 Seiten
- ISBN 9783791063928
In today's complex business landscape, undertakings face increasing pressure to effectively capture, evaluate and disclose their environmental, social and governance-related data. As a European Union directive, the Corporate Sustainability Reporting Directive (CSRD) has set a milestone requiring undertakings to report not only on their financial performance, but also on their environmental and social impacts. In particular, the transition from the Non-Financial Reporting Directive (NFRD) to CSRD extends the obligation to disclose non-financial information to more undertakings, while increasing the required level of detail of the information to be reported. "ESRS - A Visual Approach", published as a first edition, offers a visual overview of the European Sustainability Reporting Standards (ESRS),
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