The Commission has adopted targeted "quick fix" amendments to the first set of European Sustainability Reporting Standards (ESRS). It makes ESRS E4, S2, S3, and S4 voluntary for wave 1 companies for financial years 2025 and 2026.
The Commission has adopted targeted "quick fix" amendments to the first set of European Sustainability Reporting Standards (ESRS). It makes ESRS E4, S2, S3, and S4 voluntary for wave 1 companies for financial years 2025 and 2026.