Sustainability reporting

The European Sustainability Reporting Standards (ESRS) have been translated into several languages to support the sustainability reporting reform agenda in EU accession countries. The translation is provided for informational purposes only and does not carry legal authority. The translation was performed by the World Bank’s Center for Financial and Sustainability Reporting Reform (CFRR) under its regional program, Enhancing Accounting, Auditing, and Sustainability Reporting Program (EAASURE).

The main objective of this technical note is to:

This Guidance on Good Practices in Public Sector Financial Reporting and Fiscal Transparency is a knowledge paper of the World Bank Institutions Department developed under the PULSAR Program.