Public Consultation: Postponement of Deadlines under the Accounting Directive

December 14, 2023

In this publication, we provide feedback to the European Commission’s proposal to postpone the ESRS sector-specific standards. We give arguments as to why we encourage the timely adoption and usage of these standards, why this is possible, and recommendations on how to achieve this.

This document was co-written by our Analysts Max Tetteroo and Raphael Tietmeyer, together with Erin Matson and Georg Hahn from Climate Focus, Florian Haberman from Radboud University, and Frank Schiemann from the University of Bamberg.