report
European Sustainability Reporting Standards (ESRS)
European Financial Reporting Advisory Group (EFRAG). European Sustainability Reporting Standards (ESRS). 2023. https://www.efrag.org/.
Why this matters here
EFRAG's 2023 European Sustainability Reporting Standards support broader sustainability disclosure, including environmental and social topics, through a framework distinct from the ISSB standards. The chapter references the separate regimes while its narrative about the risks of metric-centered judgment remains interpretive.
