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EP Publishes Motion for Resolution on ESRS Delegated Act

On 11 October 2023, the European Parliament (EP) published a motion for a resolution on the delegated act (DA) on the European Sustainability Reporting Standards (ESRS). This comes after the ESRS DA’s adoption by the European Commission (EC) on 31 July 2023 and subsequent submission to the EP and European Council (the Council) for scrutiny.

Through this motion, which will be subject to a vote at the next EP Plenary, the EP calls on the EC to submit a new delegated act based on a number of recommendations. The full motion may be accessed here.

ISSB Sustainability Standards

On 26th June 2023, the International Sustainability Standards Board (ISSB) issued its inaugural standards:

    Read more here.


    Adoption of ESRS by the European Commission

     On 31st July 2023, the European Commission adopted the European Sustainability Reporting Standards (ESRS) for use by all companies subject to the CSRD. Read more here, including questions and answers on the adoption of European Sustainability Reporting Standards


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