{"id":7504,"date":"2024-06-04T11:17:29","date_gmt":"2024-06-04T09:17:29","guid":{"rendered":"https:\/\/www.way2global.com\/news-from-way2global\/standard-esrs-linee-guida-per-la-redazione-e-traduzione-dei-nuovi-report-di-sostenibilita\/"},"modified":"2024-08-05T10:28:12","modified_gmt":"2024-08-05T08:28:12","slug":"standard-esrs-linee-guida-per-la-redazione-e-traduzione-dei-nuovi-report-di-sostenibilita","status":"publish","type":"post","link":"https:\/\/way2global.com\/en\/news-da-way2global\/esrs-standards-guidelines-drawing-up-translating-new-sustainability-reports\/","title":{"rendered":"ESRS Standards: guidelines for drawing up and translating the new Sustainability Reports"},"content":{"rendered":"<p>The\u00a0<strong>ESRS Standards\u00a0<\/strong>(European Sustainability Reporting Standards) are the cornerstone of the new European regulatory framework for sustainability reporting.<\/p>\n<p>These Standards are on their way to becoming an essential benchmark for all companies operating in the European Union and who will soon have to report on their performance in terms of environmental, social and governance impacts.<\/p>\n<p>In this article, we explore in detail what the ESRS Standards are and provide practical guidelines on how to draw up and translate Sustainability Reports in accordance with the new Standards, ensuring effective, accurate and reliable reporting on a global scale.<\/p>\n<h2>What are ESRS Standards?<\/h2>\n<p>ESRS Standards are the standards developed by\u00a0<strong>EFRAG<\/strong>\u00a0(European Financial Reporting Advisory Group) with the aim of standardizing and harmonizing sustainability reporting within the European Union.<\/p>\n<p>Introduced as an integral part of the Corporate Sustainability Reporting Directive (<strong>CSRD<\/strong>), the ESRS Standards aim at improving the\u00a0<strong>transparency<\/strong>\u00a0and\u00a0<strong>comparability<\/strong>\u00a0of information on the ESG (Environment, Social, Governance) impact of European companies. Their purpose is to boost companies&#8217; sustainable reporting efforts and culture by making the information provided more usable to investors, regulators and other stakeholders.<\/p>\n<p>The ESRS Standards developed by EFRAG are divided into three categories:<\/p>\n<ul>\n<li><strong>Transversal (cross-cutting)<\/strong>: These are the first two standards, ESRS1 General Prescriptions and ESRS2 General Information, which define general requirements for the preparation and presentation of sustainability-related information, and are applicable to any subject area and sector;<\/li>\n<li><strong>Thematic:\u00a0<\/strong>These are the principles pertaining to the three macro areas Environment (tot. 5), Social (tot. 4) and Governance (tot. 1), which are also cross-sectoral, i.e., applicable to all enterprises regardless of their sector;<\/li>\n<li><strong>Sectoral<\/strong>: These are the sector-specific principles, which EFRAG to date is still working on and which should become available soon to guide the identification of material impacts, risks and opportunities common to all companies in a given sector.<\/li>\n<\/ul>\n<p>The ESRS Standards define\u00a0<strong>detailed indicators and metrics\u00a0<\/strong>that companies must adopt in order to measure and report on their performance. This uniform method makes it possible to compare sustainability performance across companies and sectors, making it easier for stakeholders and investors to acquire and compare information.<\/p>\n<p>ESRS compliance is mandatory for all companies subject to the CSRD, including not only the\u00a0<strong>large listed companies<\/strong>, but\u00a0<strong>also SMEs<\/strong>. Expanding the scope of the Directive is intended to spread a more inclusive and comprehensive sustainable reporting culture, promoting greater corporate responsibility and the transition to a more sustainable economy.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The\u00a0ESRS Standards\u00a0(European Sustainability Reporting Standards) are the cornerstone of the new European regulatory framework for sustainability reporting. These Standards are on their way to becoming an<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":1,"featured_media":7433,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[132],"tags":[],"class_list":["post-7504","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-linguistic-services"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>ESRS Standards: guidelines for drawing up and translating the new Sustainability Reports - Way2Global<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/way2global.com\/en\/news-da-way2global\/esrs-standards-guidelines-drawing-up-translating-new-sustainability-reports\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ESRS Standards: guidelines for drawing up and translating the new Sustainability Reports - Way2Global\" \/>\n<meta property=\"og:description\" content=\"The\u00a0ESRS Standards\u00a0(European Sustainability Reporting Standards) are the cornerstone of the new European regulatory framework for sustainability reporting. 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