PostEurop position as feedback to the revised European Sustainability Reporting Standards (ESRS)

PostEurop welcomes the European Commission initiative to review the EU ESRS and to update and simplify the criteria.

This position is based on the practical experience of PostEurop members in the implementation of sustainability reporting and we would like to underline the following issues:

• Double Materiality Assessment (ESRS 1 Paras. 22-55)
• AFE Requirements (ESRS 1 Paras. 125–127; ESRS 2 Para. 27)
• Living Wage Principle (ESRS 1 S1-9)
• Geographic Disaggregation (ESRS 1 Paras. 52–55, AR 33)
• Value Chain (ESRS 1 Paras. 62-66)
• Fair Presentation (ESRS 1 Paras. 19–21, AR 6–7)
• Substantiated Incidents (ESRS 1 S1-16 – Own Workforce)
• Emissions Disaggregation (AR 26 for Paras. 29 and 30)