There should be more explicit references to the EU taxonomy within the European Sustainability Reporting Standards (ESRS), the Platform on Sustainable Finance has stated.
The ESRS, which underpin the Corporate Sustainability Reporting Directive (CSRD), are currently being finalised by the European Commission after undergoing significant amconcludements – including a 71 percent reduction in disclosure datapoints – which have been tabled by EU standards body EFRAG.
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