What European Sustainability Reporting Standards 1 (ESRS 1) - General Requirements requires
ESRS 1 is the foundational cross-cutting standard under the EU Corporate Sustainability Reporting Directive (CSRD). It sets the mandatory architecture for all sustainability statements: the double materiality assessment (impact materiality and financial materiality), the qualitative characteristics of information, sustainability due diligence, value-chain coverage, the short/medium/long-term time horizons, and the four reporting areas (governance; strategy; impact, risk and opportunity management; metrics and targets). ESRS 1 sets no disclosure requirements of its own; it governs how every topical standard (E1-E5, S1-S4, G1) is applied.
Pillar: Sustainability & ESG · Authority: European Commission · Version: 1.0.0 · Last updated:
Primary source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32023R2772
SHA-256 integrity: 342a377f0d9bc1f06126a31cf344367501c68a3cf673eabd4ee2dbf4db3f90c9
Primary Citations — 9 traced to source
- ESRS 1, Chapter 1 - Categories of ESRS Standards, reporting areas and minimum content of the sustainability statement
- ESRS 1, Chapter 2 - Qualitative characteristics of information
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