European Sustainability Reporting Standards (ESRS) devem começar a ser aplicadas em 2024 na Europa

The reporting requirements will be phased in over time for different kinds of companies. The first companies will have to apply the standards in financial year 2024, for reports published in 2025. Listed SMEs are obliged to report as from 2026, with a further possibility of voluntary opt-out until 2028, and will be able to report according to separate, proportionate standards that EFRAG will develop next year.

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S. Paulo, 05/01/2023