There are 12 ESRS, divided into four reporting categories: general, environmental, social, and governance. General covers topics that cross over to multiple categories, like format and timelines.
Meeting ESRS granular requirements isn’t just about establishing strong governance structures and social and climate policies, it also means establishing clear measurements, actions, and targets.
An estimated 50,000 companies must comply with CSRD requirements, and it's not just European companies. According to The Wall Street Journal, there are 10,000 companies, including U.S. companies ...