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Beyond the GAAP - Nov. 2022
This month, non-financial reporting has again dominated the news. On 22 November 2022, exactly a week after the Sustainability Reporting Board vote, EFRAG submitted the first set of European Sustainability Reporting Standards (ESRS) to the European Commission (EC), laying the foundations of the standardised common language for sustainability-related matters throughout Europe, as required by the Corporate Sustainability Reporting Directive (CSRD) which will be published in the Official Journal of the European Union in December 2022.