EUEuropean UnionAuthority

European Securities and Markets Authority

Short name: ESMA

CSRD / ESRS oversight, sustainability disclosure standards, EU green bond framework.

Reporting & disclosureCarbon market

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www.esma.europa.eu

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EUESMAESRS E1 (Climate change)StandardIn force

European Sustainability Reporting Standard E1 — Climate change

Mandatory CSRD disclosure standard on transition plans, GHG emissions Scope 1/2/3, internal carbon pricing, and physical/transition risks.

9 months agoeff.