EFRAG Knowledge Hub

Home
2023 ESRS
2023 ESRS Implementation Guidance
2025 Draft Simplified ESRS
2025 VSME Recommendation
EFRAG SRB and SR TEG meetings
Historical Documents
Helpful Links
Glossary
Questions & Answers
About Us
Cookie Policy
Terms and Conditions

Change Language

Change Language

Interactive Library

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Historical Documents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

Banned product
Banned service
Biodiversity / biological diversity
Biodiversity and ecosystems transition plan
Biodiversity loss
Biodiversity offset
Biodiversity-sensitive area
Biological material
BP-1
BP-2
Bribery
Business model
Business relationship

BP-2: Disclosure Requirement – Specific information if the undertaking uses phasing-in options

Go to letter A Back to overview Go to letter C

Welcome to the ESRS Knowledge Hub

You’re currently using the Starter plan, which gives you free access to explore and understand ESRS standards.

With Professional access, you can:

Work actively with ESRS standards
Save and manage relevant sections
Stay informed about updates

View Professional access