Joint letter to the European Commission on the CSRD and ESRS Set 1

11 April 2023

In a joint letter to the European Commission, Eurosif and the Principles for Responsible Investment (PRI), on behalf of the sustainable investment industry, call for maintaining the integrity and timeline for implementation of the CSRD and the corresponding first set of ESRS.

The CSRD and ESRS could be a prime example of policy coherence between investor and corporate disclosure obligations, and provide investors with the information they urgently need to scale up their contribution to the EU Green Deal and wider sustainability goals.

Therefore, it is crucial that the CSRD is not re-opened and altered in content or application date across large companies and listed SMEs, and that the content and implementation timeline of ESRS Set 1 is maintained.