Sustainability Language

Chapter 08 · Finance, data & evidenceSustainability Language

ESRS 1* General requirements

documentCorporate Sustainability Reporting Directive (CSRD) · CSRD

Definition

materiality process, value-chain estimation, phase-ins; no disclosures itself

References

Overview

The overview for this term is being prepared.

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Entry record

Classification
Indexed
Review stage
Editorially approved
Last reviewed
23 Aug 2026
What the classifications mean

This term is classified as Indexed

EstablishedMultiple definitionsContestedEmergingIndexedCurrent