03 Aug 2023 --- The EU has adopted the European Sustainability Reporting Standards (ESRS), requiring large companies and listed small- and medium-sized enterprises to publish regular reports on their social and environmental risks and how their activities impact people and the environment. The rules fall under the EU’s Corporate Sustainability Reporting Directive (CSRD).“The standards we have adopted are ambitious and are an important tool underpinning the EU’s sustainable finance agenda,” comments Mairead McGuinness, commissioner for Financial Services, Financial Stability and Capital Markets Union.