European Sustainability Reporting Standards (ESRSs) will significantly expand the reporting requirements for many entities operating in the EU, including a requirement to measure and disclose Scopes 1, 2 and 3 emissions, along with explaining how climate risks affect an entity's governance, strategy, business model and metrics and targets. BDO's Sustainability At a Glance - ESRS E1 Climate Change summarises ESRS E1 down to 7 pages.
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