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ESRS sustainability statement (wave 2: other large companies)

EU-CSRD · Proposed

Status

Proposed: Not yet law, proposed and open for comment.

First reporting deadline

2028-01-01

Applicability

• Applies to entities operating in any of: EU.
• Applies to listing status: public-eu, private.

Citation

Ungrounded seed data

Reference

EU CSRD wave 2 (post-Omnibus stop-the-clock)