European Sustainability Reporting Standards
GPTKB entity
Statements (23)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:sustainability_reporting_standard
|
| gptkbp:abbreviation |
ESRS
|
| gptkbp:adoptedBy |
gptkb:European_Union
|
| gptkbp:appliesTo |
large EU companies
listed EU companies |
| gptkbp:compatibleWith |
companies subject to CSRD
|
| gptkbp:covers |
social matters
governance matters environmental matters |
| gptkbp:developedBy |
gptkb:European_Financial_Reporting_Advisory_Group
|
| gptkbp:firstSetAdopted |
2023
|
| gptkbp:language |
English
|
| gptkbp:publishedBy |
gptkb:European_Parliament
|
| gptkbp:purpose |
standardize sustainability reporting
|
| gptkbp:relatedTo |
gptkb:International_Sustainability_Standards_Board
gptkb:Global_Reporting_Initiative gptkb:Corporate_Sustainability_Reporting_Directive gptkb:Non-Financial_Reporting_Directive |
| gptkbp:startDate |
2024
|
| gptkbp:website |
https://www.efrag.org/Lab3
|
| gptkbp:bfsParent |
gptkb:CSRD
|
| gptkbp:bfsLayer |
8
|
| http://www.w3.org/2000/01/rdf-schema#label |
European Sustainability Reporting Standards
|