On 11 October 2023, the European Parliament (EP) published a motion for a resolution on the delegated act (DA) on the European Sustainability Reporting Standards (ESRS). This comes after the ESRS DA’s adoption by the European Commission (EC) on 31 July 2023 and subsequent submission to the EP and European Council (the Council) for scrutiny.

Through this motion, which will be subject to a vote at the next EP Plenary, the EP calls on the EC to submit a new delegated act based on a number of recommendations. The full motion may be accessed here.