EFRAG Releases New ESRS Q&A Explanations Covering the January-July 2024 Period
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July 26, 2024 EFRAG announces the release of 23 new Explanations to be added to its Compilation of Technical Explanations to assist stakeholders in the implementation of the ESRS via the EFRAG ESRS Q&A Platform.The Compilation of Explanations now includes a total of 93 explanations released between January and July 2024. These responses are provided as part of EFRAG’s role as a technical advisor to the European Commission and are expected to provide practical and timely support to preparers and others in the implementation of ESRS. The Explanations released are grouped in chapters according to their nature (Cross-cutting, Environment, Social or Governance) and their Disclosure Requirements, following the ESRS’ architecture. To increase user friendliness, the Compilation of Explanations also has now hyperlinks to the text of the individual ESRS, including its Corrigendum. The Compilation of Explanations also has now in an appendix a log of those questions received that were categorised as ‘already asked/answered’. They were rejected because they were answered elsewhere. The log has a reference to the location where they have been answered. EFRAG will continue releasing Explanations following its due process, including on the engagement from both EFRAG’s Sustainability Reporting Board and its Technical Expert Group in public discussions. To find out more details please visit : https://www.efrag.org/ |