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Faculty of Social Sciences, Economics, and Business Administration

Chair of Management Accounting

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  9. Prof. Dr. Schiemann and Dr. Korca provided their feedback to the ESRS consultation

Prof. Dr. Schiemann and Dr. Korca provided their feedback to the ESRS consultation

The European Commission published its draft Delegated Act with the first set of the European Sustainability Reporting Standards (ESRS). The ESRS represent the sustainability disclosure standards for entities that fall under the scope of the Corporate Sustainability Reporting Directive (CSRD). Prof. Dr. Frank Schiemann and Dr. Blerita Korca, in collaboration with the sustainable finance think-tank Climate & Company, submitted their feedback on the ESRS.

The feedback is submitted both as part of the public consultation process (extended comments can be found here), but also as an academic letter where numerous other colleagues from academia have co-signed the letter (the extended letter can be found here).

We hope that our science-based comments will be considered by the Commission in concluding the development of the ESRS.