Updated 04/02/2025
In force since 25/12/2023

Version from: 22/12/2023
References (5)
22/12/2023
Delegated Regulation 2023/2772 published in OJ
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Delegated Regulation 2023/2772

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

RecitalsArticle 1 - Subject matterArticle 2 - Entry into force and applicationANNEX I - European sustainability reporting standards (ESRS)ESRS 1 - General requirementsESRS 2 - General disclosuresESRS E1 - Climate changeESRS E2 - PollutionESRS E3 - Water and marine resourcesESRS E4 - Biodiversity and ecosystemsESRS E5 - Resource use and circular economyESRS S1 - Own workforceESRS S2 - Workers in the value chainESRS S3 - Affected communitiesESRS S4 - Consumers and end-usersESRS G1 - Business conductANNEX II - ACRONYMS AND GLOSSARY OF TERMS