ENVIRONMENT|environmental policy|climate change policy · PRODUCTION, TECHNOLOGY AND RESEARCH|technology and technical regulations|technical regulations|standardisation|European standard · BUSINESS AND COMPETITION|business organisation|business activity
- caighdeán Eorpach maidir le tuairisciú um inbhuanaitheacht Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- Context 'Is é cuspóir na gCaighdeán Eorpach maidir le Tuairisciú um Inbhuanaitheacht (ESRS) an fhaisnéis inbhuanaitheachta a shonrú a nochtfaidh gnóthas i gcomhréir le Treoir 2013/34/AE ó Pharlaimint na hEorpa agus ón gComhairle, arna leasú le Treoir (AE) 2022/2464 ó Pharlaimint na hEorpa agus ón gComhairle.' Reference "Rialachán Tarmligthe (AE) 2023/2772 lena bhforlíontar Treoir 2013/34/AE ó Pharlaimint na hEorpa agus ón gComhairle a mhéid a bhaineann le caighdeáin tuairiscithe inbhuanaitheachta, CELEX:32023R2772/GA"
- Caighdeán Eorpach Tuairiscithe Inbhuanaitheachta Reference "Rialachán Tarmligthe (AE) 2023/2772 lena bhforlíontar Treoir 2013/34/AE ó Pharlaimint na hEorpa agus ón gComhairle a mhéid a bhaineann le caighdeáin tuairiscithe inbhuanaitheachta, CELEX:32023R2772/GA Faomhadh an téarma seo mar chuid de Thionscadal Lex"
- ga
- European Sustainability Reporting Standard | ESRS
- en
- Definition any of set of standards that specifies the sustainability information that an undertaking must disclose in accordance with Directive 2013/34/EU Reference "COM-Terminology Coordination, based on: Commission Delegated Regulation (EU) 2023/2772 supplementing Directive 2013/34/EU as regards sustainability reporting standards."
- Comment "Specifically, the European Sustainability Reporting Standards (ESRS) specify the information that an undertaking must disclose about its material impacts, risks and opportunities in relation to environmental, social, and governance sustainability matters. ESRS do not require undertakings to disclose any information on environmental, social and governance topics covered by ESRS that the undertaking has assessed as non-material. The information disclosed in accordance with ESRS enables users of the sustainability statement to understand the undertaking’s material impacts on people and environment and the material effects of sustainability matters on the undertaking’s development, performance and position."
- normes européennes d’information en matière de durabilité | ESRS
- fr
- Definition normes que les entreprises soumises à l’obligation de publier des informations en matière de durabilité doivent utiliser lorsqu'elles publient certaines informations relatives à la durabilité Reference "Conseil-FR, d'après:- Règlement délégué (UE) 2023/2772 de la Commission du 31 juillet 2023 complétant la directive 2013/34/UE du Parlement européen et du Conseil en ce qui concerne les normes d’information en matière de durabilité- Site de la Commission européenne, Questions et réponses sur l'adoption de normes européennes d'information en matière de durabilité (14.3.2025)"