European Sustainability Reporting Standards Set 1: O que as empresas devem saber para se prepararem
What are the next developments that companies need to follow?
Adopted by the European Commission on 31 July 2023, the final text of Set 1 will be published in the OJEU by the end of 2023 (as no objection was raised by the European Parliament and the Council during their scrutiny period), for entry into force from 1 January 2024 for the first companies within the CSRD scope i.e. for large companies that are public interest entities with more than 500 employees (currently in the scope of the NFRD).
As we look ahead to the future, the ESRS are set to provide a robust basis for reporting sustainability information. In the meantime, companies should act now in order to comply with these new requirements and think about how to make this additional insight a strategic driver for their sustainability and business performance.
Download our guide on Set 1 of the ESRS below for more in-depth information on this new sustainability reporting framework and its impacts for companies, namely how to identify and present the sustainability information on which they shall report on.
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