Die arbeitsrechtlichen Offenlegungspflichten nach den Vorschlägen der Europäischen Beratergruppe für Rechnungslegung

ESG ratings and reports are of crucial importance for companies nowadays, yet they are under-regulated. Consequently, the reports and ratings vary significantly. The EU Corporate Sustainability Reporting Directive aims to address this issue and is expected to soon lead to standardized requirements for ESG reports in the EU. The EFRAG (European Financial Reporting Advisory Group) released drafts for the corresponding reporting standards (European Sustainability Reporting Standards, ESRS) in late 2022, which could soon become mandatory through delegated directives. This article aims to outline the labor standards included in the drafts and give guidance on their interpretation.