At its meeting this month, the European Financial Reporting Advisory Group (EFRAG) Sustainability Reporting Board discussed the N-ESRS. These are the reporting standards for non-EU entities reporting under the Corporate Sustainability Reporting Directive. EFRAG published drafts of the N-ESRS in late 2024 and early 2025, before Omnibus I put
Work on the N-ESRS accelerates, exposure drafts coming in July
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The European Commission is advancing N-ESRS, which are the CSRD reporting requirements for non-EU companies.