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SuRe: Standards

Attention! This website is still an ongoing project. Therefore, the content is currently under development.

Here you can find an overview of the current state of sustainability reporting standards in the EU.

Please cite this register in conjunction with the following article:
Hummel, K., Jobst, D., 2022. The Current State of Corporate Sustainability Reporting Regulation in the European Union. https://ssrn.com/abstract=3978478.

Standards

EFRAG

EFRAG Sustainability Reporting Standards

The European CSRD envisages the adoption of EU sustainability reporting standards. The draft standards would be developed by EFRAG and will be tailored to EU policies, while building on and contributing to international standardisation initiatives.

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IFRS

IFRS Sustainability Reporting Standards

The International Sustainability Standards Board (ISSB), established at COP26 to develop a comprehensive global baseline of sustainability disclosures for the capital markets, launched a consultation on its first two proposed standards on 31 March 2022.

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GRI

GRI

The GRI Sustainability Reporting Standards (GRI Standards) are a reporting framework for organizations to disclose both positive and negative impacts on the environment, society and the economy.

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