Scientific paper ID 2360 : 2023/2

Katya Ganchovska

In today”s society, sustainability is at the center of our attention. The accelerating pace of change in both society and the climate is intensifying stakeholder focus on the environmental, social and governance (ESG) risks facing many organizations. We are witnessing irreversible human-caused climate change. It is for this reason that the topic of sustainability and the transition to a greener world is now at the very top of Europe”s political agenda.

ESG stands for Environmental Social and Governance, and refers to the three key factors for measuring sustainable development. EЅG presents a general overview of the company”s impact on the environment and society, as well as the quality of its cooperative behavior.

ESG regulations in the European Union are growing significantly every year, and with them the ments for businesses that want to be sustainable and visible to investors in the Union. Adopted at the end of 2022, the Corporate Sustainability Reporting Directive CSRD (Corporate Sustainability Reporting Directive) set new ments for the majority of companies in the European Union.

In order to meet CSRD ments, companies must apply the European Sustainability Reporting Standards (ESRS), which the European Commission will gradually adopt and expand in the form of delegated acts to supplement the CSRD Corporate Sustainability Reporting Directive.

A focus of regulations and expectations is how companies manage and account for climate impacts, business risks and opportunities.

ESG отчитането в Европа Директива за отчитане на корпоративната устойчивост (Corporate Sustainability Reporting Directive CSRD) Европейски стандарти за отчитане на устойчивостта (European Sustainability Reporting Standards ESRS) изисквания за оповестяKatya Ganchovska


[1] Corporate Sustainability Reporting Directive (CSRD – Directive 2022/2464 )

[2] European Sustainability Reporting Standards (ESRS)

[3] European Financial Reporting Advisory Group (EFRAG)

[4] The Paris Agreement on climate change / European Green Deal

[5] Non-Financial Reporting Directive (NFRD – Directive 2914/95/EU)

[6] Nasoki otnosno opovestyavaneto na nefinasova informatsiya (v saotvetstvie s chlen 2 ot Direktiva 2014/95/ES)
( [6] Насоки относно оповестяването на нефинасова информация (в съответствие с член 2 от Директива 2014/95/ЕС) )

[7] Corporate Sustainability Due Diligence Directive (CS3D)

[8] European Green Bonds Regulation (EUGBR)

[9] Reglament (ES) 2019/2089 ot 27 noemvri 2019 godina za izmenenie na Reglament (ES)2016/1011 po otnoshenie na benchmarkovete na ES za klimatichen prehod, benchmarkovete na ES, saotvetstvashti na Parizhkoto sporazumenie, i svarzanoto s ustoychivostta opovestyavane na informatsiya za benchmarkove (Climate Benchmarks Regulation)
( [9] Регламент (ЕС) 2019/2089 от 27 ноември 2019 година за изменение на Регламент (ЕС)2016/1011 по отношение на бенчмарковете на ЕС за климатичен преход, бенчмарковете на ЕС, съответстващи на Парижкото споразумение, и свързаното с устойчивостта оповестяване на информация за бенчмаркове (Climate Benchmarks Regulation) )

[10] Reglament (ES) 2020/852 ot 18 yuni 2020 godina za sazdavane na ramka za ulesnyavane na ustoychivite investitsii i za izmenenie na Reglament (ES) 2019/2088 (Taxonomy Regulation/„Reglament za taksonomiyata“)
( [10] Регламент (ЕС) 2020/852 от 18 юни 2020 година за създаване на рамка за улесняване на устойчивите инвестиции и за изменение на Регламент (ЕС) 2019/2088 (Taxonomy Regulation/„Регламент за таксономията“) )

[11] Reglament (ES) 2019/2088 ot 27 noemvri 2019 godina otnosno opovestyavaneto na informatsiya vav vrazka s ustoychivostta v sektora na finansovite uslugi (Sustainable Finance Disclosure Regulation SFDR)
( [11] Регламент (ЕС) 2019/2088 от 27 ноември 2019 година относно оповестяването на информация във връзка с устойчивостта в сектора на финансовите услуги (Sustainable Finance Disclosure Regulation SFDR) )

[12] The European Commission

[13] Deloitte Luxembourg

[14] The IIA

[15] PricewaterhouseCoopers (PwC)




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