Non-mandatory illustrative guidance : draft amended ESRS

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<rdf:Description>
<dc:creator>European Financial Reporting Advisory Group</dc:creator>
<dc:creator>European Financial Reporting Advisory Group</dc:creator>
<dc:date>2025</dc:date>
<dc:description xml:lang="es">Sumario: The document provides practical examples and clarifications to support the application of the revised European Sustainability Reporting Standards (ESRS). It explains how companies can structure sustainability statements, apply double materiality, and link disclosures to financial reporting. The guidance covers general requirements and detailed topics across environmental (climate change, pollution, water, biodiversity, resource use), social (own workforce, value chain workers, affected communities, consumers), and governance (business conduct) standards. It includes illustrative approaches for policies, actions, targets, and metrics, as well as examples for scenario analysis, stakeholder engagement, and risk management. While non-binding, the document aims to enhance consistency, transparency, and comparability in sustainability reporting under the ESRS framework</dc:description>
<dc:identifier>https://documentacion.fundacionmapfre.org/documentacion/publico/es/bib/188882.do</dc:identifier>
<dc:language>eng</dc:language>
<dc:publisher>European Financial Reporting Advisory Group</dc:publisher>
<dc:rights xml:lang="es">InC - http://rightsstatements.org/vocab/InC/1.0/</dc:rights>
<dc:subject xml:lang="es">Normativa comunitaria</dc:subject>
<dc:subject xml:lang="es">Finanzas</dc:subject>
<dc:subject xml:lang="es">Requerimientos financieros</dc:subject>
<dc:subject xml:lang="es">Informes financieros</dc:subject>
<dc:subject xml:lang="es">Gerencia de riesgos</dc:subject>
<dc:subject xml:lang="es">Sostenibilidad</dc:subject>
<dc:subject xml:lang="es">Criterios ESG</dc:subject>
<dc:type xml:lang="es">Libros</dc:type>
<dc:title xml:lang="es">Non-mandatory illustrative guidance : draft amended ESRS</dc:title>
<dc:format xml:lang="es">66 p.</dc:format>
<dc:relation xml:lang="es">Documento relacionado: European Financial Reporting Advisory Group. Basis for conclusions : draft amended ESRS. - Brussels : European Financial Reporting Advisory Group, 2025</dc:relation>
<dc:description xml:lang="es">Amended ESRS 1  General Requirements -- Environmental Standards -- Social Standards -- Governance Standards -- Flowchart for Determining Disclosures under the ESRS -- Example of Structure of the ESRS Sustainability Statement -- Example of Incorporation by Reference -- Amended ESRS 2 General Disclosures -- Amended ESRS E1  Climate Change -- Amended ESRS E2  Pollution -- Amended ESRS E3  Water -- Amended ESRS E4  Biodiversity and Ecosystems -- Amended ESRS E5  Resource Use and Circular Economy -- Amended ESRS S1  Own Workforce -- Amended ESRS S2  Workers in the Value Chain -- Amended ESRS S3  Affected Communities -- Amended ESRS S4  Consumers and End-Users -- Amended ESRS G1</dc:description>
</rdf:Description>
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