25 January 2023: The new standards are intended as delegated acts to regulate how the directive regarding corporate sustainability reporting (CSRD) will be specifically designed.
EFRAG has now produced a series of 20 educational videos on the first drafts of the ESRS. Ten of them, the "Glimpses", provide an overview of the standards, and the other ten, the "Educational sessions", cover the draft standards in detail. Among them is a video on draft standard ESRS E4 on biodiversity and ecosystems.
Click here for the videos:
https://www.efrag.org/lab6Author: GNF