EFRAG released the second set of Explanations to respond to stakeholders’ technical questions on the ESRS. These responses are provided as part of EFRAG’s role as technical advisor to the European Commission and are expected to provide a practical and timely support for preparers and others in the implementation of ESRS. The 12 Explanations released on 1.3.2024 are grouped in chapters according to their nature (cross-cutting, environment, social, and governance).
EFRAG will continue releasing Explanations following due process, including the engagement of both EFRAG’s Sustainability Reporting Board and Technical Expert Group in public discussions. To facilitate accessibility, EFRAG plans to issue collections of all Explanations as of the end of each quarter, split into groups based on their nature.
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