ESRS 2 is a cross-cutting, sector-agnostic standard (Option A)
ESRS 2 appliesto all undertakings, regardless of sector or industry.
It establishesgeneral disclosuresthat cover governance, strategy, materiality, risks, and sustainability metrics.
Certain ESRS 2 disclosure requirements are subject to a phase-in period (Option C)
Some disclosure requirements have been phased infor companies with fewer than 750 employees, allowing gradual adoption.
For instance, disclosures related tobiodiversity (ESRS E4), workforce (ESRS S1-S4), and pollution (ESRS E2)can beomitted for the first 1-2 years, depending on company size.
B. Reporting organizations don’t have to address all disclosure requirements in ESRS 2
This is incorrect becauseESRS 2 disclosures are mandatory for all reporting organizations. Only topical ESRS requirements depend on materiality assessments.
Commission Delegated Regulation (EU) 2023/2772, ESRS 2- Defines ESRS 2 as a sector-agnostic, cross-cutting standard.
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