CSRD: First set of ESRS published in the Official Journal of the EU

On 22 December 2023, the first set of the European Sustainability Reporting Standards (ESRS)) was published in the Official Journal of the EU. 

These sector-agnostic reporting standards specify the sustainability information that companies will need to report on in accordance with the Corporate Sustainability Reporting Directive (CSRD). 

They are directly applicable in all Member States and will apply from 1 January 2024 (for financial years beginning on or after 1 January 2024). 

For more details on the ESRS, see our previous blog post. 

Updated on 8 August 2024: on 19 April 2024, a Corrigendum to the ESRS was published by the Commission. Here is a link to the consolidated version of the ESRS.