EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Limited, each of which is a separate legal entity. Ernst & Young Limited is a Swiss company with registered seats in Switzerland providing services to clients in Switzerland.
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European Sustainability Reporting Standards (ESRS) adopted by EC
On 31 July 2023, the European Commission (EC) adopted the first set of European Financial Reporting Standards (ESRS) by delegated regulation.
Under the European Commission's CSRD, the provisions apply to fiscal years starting on or after 1 January 2024 for large public-interest undertakings as well as banks and insurance undertakings, already subject to the Non-Financial Reporting Directive (NFRD); 1 January 2025 for large undertakings that are not presently subject to the NFRD; or 1 January 2026 for listed small- or medium-sized entities (SMEs). Listed SMEs can opt out until 2028.