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.