What are disclosure requirements?

In this chapter we will explain what disclosure requirements are.

Disclosure Requirements are defined minimum reporting obligations under the European Sustainability Reporting Standards (ESRS). Companies subject to the ESRS regulations are required to report on these obligations as part of their sustainability reporting. The disclosure requirements cover detailed information on various sustainability aspects, such as environmental issues, social matters, and corporate governance (ESG).

The aim of the disclosure requirements is to promote transparency, provide relevant information for stakeholders, and ensure the comparability of sustainability reports. Companies must ensure that their reports are clear, comprehensible, and complete to comply with the ESRS standards.

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