Objects | Key features of the final ESRS |
| All companies with: Over 250 employees; More than 40?million in annual revenue; More than 20?million in total assets; Publicly listed equities and have more than ten employees or 20? million in revenue. International and non-EU companies with more than 150?million in annual revenue within the EU and that h1ave at least one subsidiary or branch in the EU exceeding certain thresholds. |
Reporting time | Reporting at the same time as the financial statements. |
Assurance | Companies need to be prepared for disclosures to be subject to assurance. This will require a clear audit trail and the documentation of processes and controls to support the disclosures provided. |