Projet de normes européennes de reporting sur le développement durable : ESRS 2 Informations générales

This [draft] ESRS sets out the disclosure requirements that apply to all undertakings regardless of their sector of activity (i.e., sector agnostic) and apply across sustainability topics (i.e., cross-cutting).
This [draft] ESRS covers the reporting areas defined in [draft] ESRS 1 

General requirements section
1.2 Cross-Cutting Standards and reporting areas.