Corrigendum to the Delegated Regulation on the ESRS published in the EU Official Journal

A corrigendum to Commission Delegated Regulation (EU) 2023/2772 of 31 July 2023 supplementing Directive 2013/34/EU of the European Parliament and of the Council with sustainability reporting standards was published in the Official Journal of the EU on 19 April 2024.

In the corrigendum, the European Commission corrects individual passages of the European Sustainability Reporting Standards (ESRS) published in Annex I and II of Delegated Regulation 2023/2772, which was published in the Official Journal of the EU on 22 December 2023 (we reported on this in Express Accounting News 50/2023).

The corrections include deletions of individual terms, adjustments to references and editorial changes to individual text passages within the ESRS.

The corrigendum to the Delegated Regulations as amended in the Official Journal of the EU is available here.