European laws and regulations
Core European laws and regulations
- Corporate Sustainability Reporting Directive (CSRD)
- Sustainable Finance Disclosure Regulation (SFDR)
- Non Financial Reporting Directive (NFRD)
- Corporate Sustainability Due Diligence Directive (CSDDD)
- EU-ESG regulatory landscape
- Overview (with links) EU ESG legislation
- Green deal
- EU taxonomy for sustainable activities
- Commission Notice on EU Taxonomy Delegated Acts (Environmental, Climate and Disclosures) (DRAFT)
- Amending Directive Adjustments of the size criteria for micro, small, medium-sized and large undertakings or groups
European laws: Environment
- Proposal for a regulation of the European parliament and the council on nature restoration
- Effort Sharing Regulation (ESR)
- Third energy package for gas
- Medium Combustion Plants Directive (MCPD)
- Directive on the deployment of alternative fuels infrastructure
- Integrated Pollution, Prevention and Control (IPPC)
- Carbon Border Adjustment Mechanism (CBAM)
- Sustainable Products Initiative (SPI)
- Regulation of the European parliament and the counsel on pakaging and packaging waste
Standards
- ESRS final version July 31th (Annex 1 to the Commission Delegated Regulation supplementing Directive 2013/34/EU as regards sustainability reporting standards)
- Delegated Act ESRS Final version July 2023
- Delegated Act ESRS 1 General requirements July 2023
- Delegated Act ESRS 2 General disclosures July 2023
- Delegated Act ESRS E1 Climate Change July 2023
- Delegated Act ESRS E2 Pollution July 2023
- Delegated Act ESRS E3 Water and marine resources July 2023
- Delegated Act ESRS E4 Biodiversity and ecosystems July 2023
- Delegated Act ESRS E5 Resource use and circular economy July 2023
- Delegated Act ESRS S1 Own workforce July 2023
- Delegated Act ESRS S2 Workers in the value chain July 2023
- Delegated Act ESRS S3 Affected communities July 2023
- Delegated Act ESRS G1 Business Conduct July 2023
- IFRS Sustainability Standards - proposed Taxonomy (July)
- Appendix II - Glossary and acronyms
- Abbreviations ESRS
- Appendix C: List of phased reporting requirements
- ESRS–ISSB Standards Interoperability Guidance
- VSME voluntary standard for non-listed SMEs
- EFRAG IG 1: Materiality Assessment
- EFRAG IG 2: Value Chain
- EFRAG IG 3: Explanatory note on ESRS data points
- ESRS implementation Q&A
- ESRS Navigator