European Sustainability Reporting Standards
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).
Corporate Sector Financial and Sustainability Accounting, Reporting, and Auditing in the EU Acquis Communatuire
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.