Chart: where ESRS fits in the ESG reporting map

Mapping the development of sustainability disclosure requirements in the EU.

After the European Commission published the final text of its European Sustainability Reporting Standards on Monday, consultants have been quick to offer snapshots of the EU's disclosure regimes, bodies involved and relations with existing and developing international frameworks.

We find the chart below, crafted by software company Nossa Data, has achieved a good balance between being sufficiently informative and quickly digestible - so we're sharing it with you, hoping it will be useful.

Thanks to David Carlin at the UN Environment Programme Finance Initiative who shared the chart on LinkedIn.