Project: 2023 ESRS
Description
The first set of set of ESRS (2023 ESRS) was adopted by the EC on 31 July 2023 and the related delegated act was published on 22 December 2023 in the Official Journal. EFRAG provided its technical advice on 22 November 2022. The draft digital taxonomy related to 2023 ESRS was submitted to the EC in August 2024 but was as a result of the Omnibus Proposals not formally adopted by the EC. A selection has been made of the key historical documents that give insights into the development of 2023 ESRS. For an easy access to the interactive part go here or find the official EC delegated act versions in all languages in the Official Journal. Moreover, access the related Draft Digital Taxonomy.
Related Files: Technical Advice November 2022
ESRS 1 (Draft Technical Advice)
pdfFile-Size : 771 KB
ESRS 1 - Basis for Conclusions
pdfFile-Size : 942 KB
ESRS 2 (Draft Technical Advice)
pdfFile-Size : 1 MB
ESRS 2 - Basis for Conclusions
pdfFile-Size : 488 KB
ESRS E1 (Draft Technical Advice)
pdfFile-Size : 989 KB
ESRS E1 - Basis for Conclusions
pdfFile-Size : 691 KB
ESRS E2 (Draft Technical Advice)
pdfFile-Size : 553 KB
ESRS E2 - Basis for Conclusions
pdfFile-Size : 550 KB
ESRS E3 (Draft Technical Advice)
pdfFile-Size : 524 KB
ESRS E3 (Draft Technical Advice)
pdfFile-Size : 535 KB
ESRS E4 (Draft Technical Advice)
pdfFile-Size : 716 KB
ESRS E4 - Basis for Conclusions
pdfFile-Size : 1 MB
ESRS E5 (Draft Technical Advice)
pdfFile-Size : 533 KB
ESRS E5 - Basis for Conclusions
pdfFile-Size : 532 KB
ESRS S1 (Draft Technical Advice)
pdfFile-Size : 996 KB
ESRS S1 - Basis for Conclusions
pdfFile-Size : 770 KB
ESRS S2 (Draft Technical Advice)
pdfFile-Size : 513 KB
ESRS S2 - Basis for Conclusions
pdfFile-Size : 786 KB
ESRS S3 (Draft Technical Advice)
pdfFile-Size : 504 KB
ESRS S3 - Basis for Conclusions
pdfFile-Size : 727 KB
ESRS S4 (Draft Technical Advice)
pdfFile-Size : 496 KB
ESRS S4 - Basis for Conclusions
pdfFile-Size : 746 KB
ESRS G1 (Draft Technical Advice)
pdfFile-Size : 491 KB
ESRS G1 - Basis for Conclusions
pdfFile-Size : 487 KB
Further Materials: Technical Advice November 2022
Related Files: Exposure Drafts April 2022
ESRS 1 (Exposure Draft)
pdfFile-Size : 1 MB
ESRS 1 - Basis for Conclusions
pdfFile-Size : 645 KB
ESRS 2 (Exposure Draft)
pdfFile-Size : 680 KB
ESRS 2 - Basis for Conclusions
pdfFile-Size : 492 KB
ESRS E1 (Exposure Draft)
pdfFile-Size : 897 KB
ESRS E1 - Basis for Conclusions
pdfFile-Size : 693 KB
ESRS E2 (Exposure Draft)
pdfFile-Size : 502 KB
ESRS E2 - Basis for Conclusions
pdfFile-Size : 570 KB
ESRS E3 (Exposure Draft)
pdfFile-Size : 506 KB
ESRS E3 - Basis for Conclusions
pdfFile-Size : 430 KB
ESRS E4 (Exposure Draft)
pdfFile-Size : 695 KB
ESRS E4 - Basis for Conclusions
pdfFile-Size : 1 MB
ESRS E5 (Exposure Draft)
pdfFile-Size : 470 KB
ESRS E5 - Basis for Conclusions
pdfFile-Size : 483 KB
ESRS S1 (Exposure Draft)
pdfFile-Size : 1 MB
ESRS S1 - Basis for Conclusions
pdfFile-Size : 770 KB
ESRS S2 (Exposure Draft)
pdfFile-Size : 544 KB
ESRS S2 - Basis for Conclusions
pdfFile-Size : 545 KB
ESRS S3 (Exposure Draft)
pdfFile-Size : 512 KB
ESRS S3 - Basis for Conclusions
pdfFile-Size : 727 KB
ESRS S4 (Exposure Draft)
pdfFile-Size : 512 KB
ESRS S4 - Basis for Conclusions
pdfFile-Size : 580 KB
ESRS G1 (Exposure Draft)
pdfFile-Size : 449 KB
ESRS G1 - Basis for Conclusions
pdfFile-Size : 417 KB
ESRS G2 (Exposure Draft)
pdfFile-Size : 467 KB
ESRS G2 - Basis for Conclusions
pdfFile-Size : 379 KB
Further Materials: Exposure Drafts April 2022
Cover Note for Public Consultation
pdfFile-Size : 385 KB
Cover Note - Appendix I
pdfFile-Size : 638 KB
Cover Note - Appendix II
pdfFile-Size : 490 KB
Cover Note - Appendix III
pdfFile-Size : 366 KB
Cover Note - Appendix IV
pdfFile-Size : 312 KB
Cover Note - Appendix V
pdfFile-Size : 872 KB
Cover Note - Appendix VI
pdfFile-Size : 668 KB