Die Brüsseler Dachorganisation Eurosif, die europäische Verbände für nachhaltiges Investieren vereint, „ist sehr besorgt“ über den von der EU-Kommission am vergangenen Freitag bis zum 7. Juli zur öffentlichen Konsultation gestellten Entwurf der European Sustainability Reporting Standards (ESRS). Die Kommission hat die hierfür in ihrem Auftrag gemachte Vorlage ihrer Beratungsgruppe Efrag, wie berichtet, in einigen Aspekten erheblich verändert. „Die jüngsten Änderungen der Entwurfsstandards bedeuten einen signifikanten Rückschritt beim Anspruchsniveau verglichen mit den finalen Empfehlungen der Efrag vom November 2022“, kritisiert Eurosif.
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