Europejski Urząd Nadzoru Bankowego, Opinia EBA na temat projektu europejskich standardów sprawozdawczości w zakresie zrównoważonego rozwoju

EBA/Op/2023/01

26 January 2023

Opinion of the European Banking Authority on the draft European Sustainability Reporting Standards (ESRS)

Introduction and legal basis

On 25 November 2022, the European Banking Authority (EBA) received a request 1 from the European Commission (hereinafter, Commission) to provide an opinion on the first set of draft European Sustainability Reporting Standards (draft ESRS set ) as prepared by the European Financial Reporting Advisory Group (EFRAG). This first set of draft ESRS was submitted by the EFRAG to the Commission on 22 November 2022.

Article 49(3b) of Directive 2013/34/EU (Accounting Directive), as amended by the Corporate Sustainability Reporting Directive (CSRD) lays down the conditions for the adoption by the Commission of the delegated acts on the ESRS. In accordance with Article 49(3b), the Commission shall request the opinion of the EBA, the European Securities and Markets Authority (ESMA) and the European Insurance and Occupational Pensions...