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AMF response to the European Commission's public consultation on the draft European sustainability reporting standards
AMF response to the European Commission's public consultation on the draft European sustainability reporting standards
In this position paper, the AMF supports the work carried out by the European Commission and EFRAG to develop the first set of European sustainability reporting standards (ESRS) covering all ESG matters and adopting a double materiality approach. The AMF raises a few important points for the European Commission to consider.
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