Public authority · France
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Autorité des Normes Comptables filed 2 positions on 30 May 2025, across 1 of the 692 legislative files tracked here, attaching a full position paper 2 times.
Comparison of ANC proposal for simplified ESRS with SFDR PAI (detailed analysis) Indicators applicable to investments in investee companies SFDR PAI indicators Table Ref PAI Metric Table 1 1. GHG emissions Scope 1 GHG emissions Table 1 1. GHG emissions Scope 2 GHG emissions Table 1 1. GHG emissions Scope 3 GHG emissions Table 1 1. GHG emissions Total GHG emissions Table 1 2.
Opening of the attached position paper · the full paper is on the Commission’s record (source link above)
Dear Sir or Madam, As Frances public accounting standard-setter, the Autorité des Normes Comptables (ANC) welcomes the opportunity to respond to the European Commissions call for evidence on the revision of the Sustainable Finance Disclosure Regulation (SFDR).
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