European Sustainability Reporting Standards (ESRS)

The translation into Ukrainian language is not official; it has not been reviewed or approved by EFRAG. The translation was performed by the World Bank’s Center for Financial and Sustainability Reporting Reform (CFRR), based in Vienna, Austria, under its regional program Enhancing Accounting, Auditing, and Sustainability Reporting Program (EAASURE). The original version is available on the EFRAG website.

The guide “Corporate Sector Financial and Sustainability Accounting, Reporting and Auditing in the EU Acquis Communautaire” is the fourth edition of the guide which was  first issued in 2007. It provides an overview of EU policy for policymakers, regulators, and stakeholders in Member States, enlargement countries, and the “European Neighborhood.” It is essential for understanding EU standards and regulatory models.