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Email On November 16, the European Financial Reporting Advisory Group (EFRAG) approved revised versions of the European Sustainability Reporting Standards (ESRS). EFRAG is a private association established in 2001 to, among other things, provide technical advice to the European Commission (EC) on sustainability reporting. The ESRS provides guidance regarding corporate disclosure on climate and other ESG issues as part of the Corporate Sustainable Reporting Directive (CSRD), which received final European Council approval on November 28. The CSRD, in turn, requires companies within its scope to report—using a double materiality standard—in https://www.cadwalader.com/resources/articles/disclosure-european-sustainability-reporting-standards-approved