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Glossary term

ESRS

The reporting standards companies in scope of the EU Corporate Sustainability Reporting Directive (CSRD) use; a simplified version was adopted by the European Commission on 3 July 2026.

The reporting standards companies in scope of the EU Corporate Sustainability Reporting Directive (CSRD) use; a simplified version was adopted by the European Commission on 3 July 2026.

Institution Nexus Standards