European environment, social, and governance reporting standards: First drafts published

In late April, the draft European Sustainability Reporting Standards (ESRS) were released for public review and comments.

The ESRS offer standards on the following sustainability topics:

▶ CROSS-CUTTING STANDARDS: General principles; General strategy, governance and materiality assessment disclosure requirements

▶ ENVIRONMENT: Climate change; Pollution; Water and marine resources; Biodiversity and ecosystems; Resource use and circular economy

▶ SOCIAL: Own workforce; Workers in the value chain; Affected communities; Consumers and end-users

▶ GOVERNANCE: Governance, risk management and internal control; Business conduct

Public comments on the Draft ESRS can be submitted through 8 August 2022 via the links below.

LINKS:
Exposure Drafts: https://www.ggkp.org/esrs-exposure-drafts
Public Survey (Sections 1 & 2): https://www.ggkp.org/esrs-survey-1
Public Survey (Section 3): https://www.ggkp.org/esrs-survey-2