EU-Kommissionen godkender den nye rapporteringsstandard for bæredygtighed European Sustainability Reporting Standards (ESRS). Den nye rapporteringsstandard vil træde i kraft fra 2024 og er endnu et skridt frem i EU’s grønne omstilling.
Formålet med ESRS er at forbedre investoreres mulighed for at få adgang til bæredygtighedsdata for de virksomheder, de har investeret i. EFRS omfatter en bred vifte af ESG-emner, herunder klima, biodiversitet og menneskerettigheder, og gælder alle virksomheder omfattet af Corporate Sustainability Reporting Directive (CSRD).
Mairead McGuinness, Commissioner for Financial Services, Financial Stability and Capital Markets Union, udtaler: “The standards we have adopted today are ambitious and are an important tool underpinning the EU’s sustainable finance agenda. They strike the right balance between limiting the burden on reporting companies while at the same time enabling companies to show the efforts they are making to meet the green deal agenda, and accordingly have access to sustainable finance.”
Tidsplanen for ESRS er:
- Companies previously subject to the Non-Financial Reporting Directive (NFRD) (large listed companies, large banks and large insurance undertakings – all if they have more than 500 employees), as well as large non-EU listed companies with more than 500 employees: financial year 2024, with first sustainability statement published in 2025.
- Other large companies, including other large non-EU listed companies: financial year 2025, with first sustainability statement published in 2026.
- Listed SMEs, including non-EU listed SMEs: financial year 2026, with first sustainability statements published in 2027. However, listed SMEs may decide to opt out of the reporting requirements for a further two years. The last possible date for a listed SME to start reporting is financial year 2028, with first sustainability statement published in 2029.
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