Dr. Hanne Böckem
Partner, Audit, DPP
KPMG AG Wirtschaftsprüfungsgesellschaft
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 9 August 2024.
In the corrigendum, the European Commission corrects a large number of text passages in the European Sustainability Reporting Standards (ESRS) published in Annex I and II of Delegated Regulation 2023/2772, which were 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 adjustments to references as well as editorial changes to text passages and adjustments to terms within the ESRS. For example, the names of the standards ESRS S1 (now "Labour Force of the Entity") and ESRS G1 (now "Governance") have also been adjusted.
The corrigendum to the Delegated Regulation as amended in the Official Journal of the EU is available here.
KPMG Express Accounting News
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