- Datum objave
- 26. januar 2023
EIOPA's Opinion focuses on assessing whether the European Sustainability Reporting Standards (ESRS) developed by the European Financial Reporting Advisory Group (EFRAG)
- promote disclosure of material sustainability information of high quality,
- are consistent and interoperable with other EU legislation,
- are consistent and interoperable with global standard setting initiatives and
- are conducive to a consistent and proportionate application by undertakings.
The Opinion focuses on ESRS1 and ESRS2, as well as ESRS E1 (Environment – Climate Change), reflecting the areas where a prudential and supervisory opinion would be most relevant at this stage having regard to the insurance and pension sectors. Where specific points of attention exist, the Opinion also covers Social ESRS and Governance ESRS.
Where relevant, the Opinion identifies potential areas for the Commission to consider in the adoption of the first set of standards, or potentially as part of further development of (sectoral) standards or application guidance.