ESRS-REPORTING-STANDARDS

12 standards reporting durabilite ESRS EFRAG.

Définition

ESRS structure : ESRS 1 General Requirements, ESRS 2 General Disclosures, ESRS E1 Climate Change (CO2, energy, transition plan), ESRS E2 Pollution, ESRS E3 Water and Marine Resources, ESRS E4 Biodiversity, ESRS E5 Resource Use and Circular Economy, ESRS S1 Own Workforce, ESRS S2 Workers in Value Chain, ESRS S3 Affected Communities, ESRS S4 Consumers, ESRS G1 Business Conduct. Concept Double Materiality (impact materiality + financial materiality). XBRL taxonomy publiee ESMA pour digital reporting ESEF.

Origine

EFRAG cree 2001 ; ESRS Sustainability Reporting Standards development 2021-2023 ; Reglement Delegue (UE) 2023/2772 publie 22 decembre 2023 ; ESRS sector-specific en developpement 2024+.

Exemple en contexte

TotalEnergies prepare son reporting ESRS E1 Climate Change pour fiscal 2024 ; mesure Scope 1 emissions ~40 MtCO2e, Scope 2 ~5 MtCO2e, Scope 3 ~400 MtCO2e (use of sold products).

Termes liés

• CSRD — directive parent.