CSR Sustainability Report: N³ Comments on the ESRS
Up to Date: EFRAG presented the revised draft of the European Sustainability Reporting Standards (ESRS) at the end of November 2022. It’s now up to the EU Commission to decide whether these improved, yet still overcomplicated, rules for CSR reporting will be enacted in their current form. After N³’s detailed comments on ESRS E5 “Resource use and circular economy” in the first draft of April 2022 were largely considered, we’ve also commented on the new ESRS in extracts. Our statement can be downloaded at the end of this blog post.
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