ESRS - A Visual Approach

In today’s complex busi­ness land­scape, under­ta­kings face incre­a­sing pres­sure to effec­tively capture, evaluate and disclose their envi­ron­mental, social and gover­nance-related data. As a Euro­pean Union direc­tive, the Corpo­rate Sustaina­bi­lity Reporting Direc­tive (CSRD) has set a miles­tone requi­ring under­ta­kings to report not only on their finan­cial perfor­mance, but also on their envi­ron­mental and social impacts. In parti­cular, the tran­si­tion from the Non-Finan­cial Reporting Direc­tive (NFRD) to CSRD extends the obli­ga­tion to disclose non-finan­cial infor­ma­tion to more under­ta­kings, while incre­a­sing the required level of detail of the infor­ma­tion to be reported.

“ESRS – A Visual Approach”, published as a first edition, offers a visual over­view of the Euro­pean Sustaina­bi­lity Reporting Stan­dards (ESRS), aiming to assist under­ta­kings in fulfil­ling reporting requi­re­ments and enhan­cing clarity of their reporting.

This publi­ca­tion guides readers through each of the ESRS Stan­dards, as published in December 2023, in a goal-oriented manner with struc­tured over­views. Visual contexts make a signi­fi­cant cont­ri­bu­tion to the clear under­stan­ding of the detailed Disclo­sure Requi­re­ments and their subse­quent appli­ca­tion.

In addi­tion to the quali­ta­tive and quan­ti­ta­tive infor­ma­tion of the stan­dards, related frame­works and tools are presented, along with defi­ni­tions and refe­rences to the ESRS. This visua­li­sa­tion provides a clear under­stan­ding of the legal requi­re­ments and empowers an effi­cient imple­men­ta­tion stra­tegy.

KPMG AG Wirt­schafts­prü­fungs­ge­sell­schaft
ESRS - A Visual Approach

• 1. Auflage 2024
• 244 Seiten
• Hardcover

• ISBN 9783791063928
• € 56,07 zzgl. MwSt.
• € 59,99 inkl. MwSt.

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