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The International Centre for Sustainability Reporting and Governance (ICSRG) is a non-profit organization that shares information, ideas and insights on sustainability reporting and governance.

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Final Adoption of ESRS by European Institutions

With the end of the co-legislators' scrutiny period on 21 October 2023, the first set of twelve sector-agnostic ESRS (Set 1 ESRS) are now adopted by the European Institutions. EFRAG has welcomed the adoption saying “a proportionate but comprehensive reporting of environmental, social and governance matters is now integrated in the European legal framework”. The final adoption of the ESRS comes three months after the EC announced its adoption of the ESRS DA on 31 July 2023. (press announcement,Q&As webpage & implementing and delegated acts – CSRD webpage).