BDO’s IFRS and Corporate Reporting team has compiled Sustainability at a glance – European Sustainability Reporting Standards (SAAG-ESRS give a high-level overview of European Sustainability Reporting Standards (ESRS). SAAG-ESRS includes all ESRSs released as of 15 September 2023. This version of the publication is based on Annexes 1 and 2 of the delegated acts for Directive 2022/2464 released on 31 July 2023 by the European Commission.
SAAG-ESRS summarises the disclosure requirements (including certain definitions) of each topical ESRS, however, SAAG-ESRS also does not include the majority of application requirements. Readers should refer to the full text of the standards for further information.
Read the publication here.