2026-07-06-Komisja przyjęła nowe standardy sprawozdawczości w zakresie zrównoważonego rozwoju

2026-07-06 \ Komisja Europejska \ Commission adopts revised sustainability reporting standards to reduce administrative burdens for EU businesses while maintaining high-quality disclosures (przejdź do treści źródłowej)

The European Commission has adopted revised European sustainability reporting standards (ESRS) and a voluntary reporting standard for smaller companies. ESRS cover environmental, social, and governance issues, including climate change, biodiversity and human rights. They provide information for investors and other stakeholders to understand the sustainability-related risks to which companies are exposed and their impacts on people and the environment. The delegated act revising the ESRS and the delegated act establishing the voluntary reporting standard will now be transmitted to the European Parliament and the Council of the EU for scrutiny. The measures will apply once the scrutiny period of 2 months, which can be prolonged by a further 2 months, is over.

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