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2023 ESRS
2023 ESRS Implementation Guidance
2025 Draft Simplified ESRS
2025 VSME Recommendation

Library Other

EFRAG SRB and SR TEG meetings
Historical Documents
Helpful Links
Glossary
Questions & Answers

About Us

About Us
Cookie Policy
Terms and Conditions

2025 Draft Simplified ESRS

More Terms

CapEx
Carbon credit
Carbon dioxide (CO2) equivalent (eq)
CH4
Channel to raise concerns or needs
Child labour
Circular economy
Circular economy principle
Circular economy service
Circularity
Classified information
Climate change adaptation
Climate change mitigation
Climate resilience
Climate-related opportunity
Climate-related physical risk (Physical risk from climate change)
Climate-related transition risk
CLP
CO2
Collective bargaining
Consumer
Corruption
Credible proxy
Critical raw material
CRR
CSRD
Current financial effect

Current financial effect: Financial effects for the current reporting period that are recognised in the primary financial statements.

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