The revised standards will take effect for financial years starting on or after 1 January 2027, with the first reports under the revised regime expected in 2028.
ComplianceCSRDDisclosure RequirementsESRSSustainabilityThe consultation primarily focuses on the following three main topics: Revision of the OpEx KPI, Voluntary use of OpEx KPI by financial undertakings, and Group Taxonomy reporting.
ComplianceCSRDDisclosure RequirementsESRSSFDRSustainabilityThe European Commission has adopted the final revised ESRS applicable to companies subject to the EU’s mandatory Corporate Sustainability Reporting Directive (“CSRD”) and a voluntary reporting standard for smaller companies.
ComplianceCSRDDisclosure RequirementsESRSSustainabilityThe European Financial Reporting Advisory Group (“EFRAG”), published the draft revised European Sustainability Reporting Standards (“ESRS”).
ComplianceCSRDDisclosure RequirementsESRSSFDRSustainabilityIn July, the EU Commission adopted a Delegated Act amending the Taxonomy Disclosures, Climate and Environmental Delegated Acts (the “Delegated Act”).
ComplianceCSRDDisclosure RequirementsESRSSFDRSustainabilityThe Danish Financial Supervisory Authority (DFSA) has compiled a report summarizing its recent thematic reviews of sustainable financial products, key legal requirements, and central expectations.
ComplianceCSRDDisclosure RequirementsESRSSFDRSustainabilityIn July, the European Securities and Markets Authority (“ESMA”) published measures to support corporate sustainability reporting.
CSRDESMAESRSSustainabilityThe European Financial Reporting Advisory Group (“EFRAG”) has launched a public consultation on the Exposure Draft European Sustainability Reporting Standards for listed SMEs (“ESRS LSME ED”) and the Exposure Draft for the voluntary reporting standard for non-listed SMEs (“VSME ED”).
CSRDESRSSustainabilityOn 31 July 2023 the European Commission adopted European Sustainability Reporting Standards (ESRS) which are mandatory standards for companies under CSRD to use when reporting on sustainability information.
CSRDESRSSustainabilityThe European Financial Reporting Advisory Group (EFRAG) submitted a draft set of European Sustainability Reporting Standards (ESRS Set 1) to the EU Commission in November 2022.
ComplianceCSRDESMAESRSSustainabilityDelivering news, insights and free legal documents to players in the Danish venture capital and private equity industry.
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