Europejski Urząd Nadzoru Ubezpieczeń i Pracowniczych Programów Emerytalnych (European Insurance and Occupational Pensions Authority - EIOPA), Opinia EIOPA na temat projektu europejskich standardów sprawozdawczości w zakresie zrównoważonego rozwoju

EIOPA-BoS-23-016

26 January 2023

OPINION TO THE EUROPEAN COMMISSION ON EFRAG’S TECHNICAL ADVICE ON EUROPEAN SUSTAINABILITY REPORTING STANDARDS

Opinion to the European Commission on EFRAG’s technical advice on European Sustainability Reporting Standards

1. LEGAL BASIS

1.1. On 25 November 2022, the European Insurance and Occupational Pensions Authority (EIOPA) received the request from the European Commission (Commission) to provide an opinion on the technical advice on the first set of European Sustainability Reporting Standards (ESRS), which the European Financial Reporting Advisory Group (EFRAG) submitted to the Commission on 22 November 2022.

1.2. According to Article 49(3b) of Directive 2013/34/EU on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings (the Accounting Directive ) as amended by the Corporate Sustainability Reporting Directive (CSRD ), the Commission shall request the opinion of EIOPA – as well as the...