Commission Delegated Regulation (EU) 2023/2772 of 31 July 2023 supplementing Directive 2013/34/EU of the European Parliament and of the Council as regards sustainability reporting standards
Directive on Corporate Sustainability Due Diligence – FAQs
Annex to the Commission Delegated Regulation (EU) supplementing Directive 2013/34 of the European Parliament and of the Council as regards sustainability reporting standards
EESRS Sustainability Reporting Standards – Draft Standards approved in November 2022