A corrigendum to the ESRS was published in the Official Journal of the European Union on Friday April 19.<\/p>\n
The corrections do not call into question the requirements spelled out in the ESRS, mandatory under CSRD, but mainly rectify mistakes in paragraph numbers, misspellings and unclear wordings.<\/p>\n
In some cases, the wording matters more. For example:<\/p>\n
\u27a1 The corrected wording in ESRS 1 Annex I now specifies anticipated, as opposed to potential, financial effects.<\/p>\n
\u27a1 The wording in ESRS S1 is now consistently own \u2018workforce\u2019 and not own \u2018workers\u2019.<\/p>\n
\u27a1 In ESRS 2, the DR IRO-1 covers the process to identify and assess material impacts, risks and opportunities \u2013 and not the \u2018processes\u2019.<\/p>\n
\u27a1 On page 96, in Annex I, ESRS E1 \u2018Climate change\u2019, Appendix A \u2018Application requirements\u2019, paragraph AR 34, table, first column, last row, the total energy consumption (MWh) is calculated as the sum of lines 6, 7 and 11 (and not 6 and 11).<\/p>\n
\u27a1 On page 178, in Annex I, ESRS S1 \u2018Own workforce\u2019, paragraph 100, it is now specified that the company shall disclose \u2018any related fines\u2019 and not only \u2018material\u2019 fines.<\/p>\n
\u27a1 On page 217, in Annex I, ESRS S3 \u2018Affected communities\u2019, table of contents, DR S3-4, the correction specifies that it is about \u2018managing\u2019 material risks as opposed to \u2018mitigating\u2019 material risks.<\/p>\n
\u2b55 You can download the corrections in English, French and Swedish here:<\/p>\n
Corrigendum to the ESRS (en) >><\/a> \u2b55 You are welcome to contact us if you need a solution and support to implement CSRD and ESRS reporting in your organization.<\/p>\n","protected":false},"excerpt":{"rendered":" A corrigendum to the ESRS was published in the Official Journal of the European Union on Friday April 19. The corrections do not call into question the requirements spelled out in the ESRS, mandatory under CSRD, but mainly rectify mistakes in paragraph numbers, misspellings and unclear wordings. In some cases, the wording matters more. For […]<\/p>\n","protected":false},"author":1,"featured_media":813,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,5],"tags":[],"class_list":{"0":"post-812","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","6":"hentry","7":"category-csrd","8":"category-esrs","10":"post-with-thumbnail","11":"post-with-thumbnail-large"},"_links":{"self":[{"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/posts\/812","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/comments?post=812"}],"version-history":[{"count":1,"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/posts\/812\/revisions"}],"predecessor-version":[{"id":814,"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/posts\/812\/revisions\/814"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/media\/813"}],"wp:attachment":[{"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/media?parent=812"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/categories?post=812"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/tags?post=812"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
\nRectificatif aux ESRS 19-04-2024 (fr) >><\/a>
\nR\u00e4ttelse till ESRS 2024-04-19 (sv) >><\/a><\/p>\n