Europejski Urząd Nadzoru Giełd i Papierów Wartościowych (European Securities and Markets Authority - ESMA), Opinia ESMA na temat projektu europejskich standardów sprawozdawczości w zakresie zrównoważonego rozwoju

26 January 2023

ESMA32-334-589

OPINION OF THE EUROPEAN SECURITIES AND MARKETS AUTHORITY

of 26 January 2023 on the technical advice by the European Financial Reporting Advisory

Group on European Sustainability Reporting Standards

(Set 1)

1. Introduction and legal basis

1. On 25 November 2022, the European Securities and Markets Authority (ESMA) received a 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) published on 23 November 2022. The request is reproduced in Annex 1.

2. ESMA’s competence to deliver an opinion on the technical advice is based on the fifth subparagraph of Article 49(3b) of the Accounting Directive (Directive 2013/34/EU ) as amended by the Corporate Sustainability Reporting Directive or CSRD (Directive (EU) 2022/2464 ).

3. Notably, according to this provision the Commission shall request the...