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29 Apr 2022

European Financial Reporting Advisory Group (EFRAG)

European Financial Reporting Advisory Group (EFRAG) seeks input on draft sector-wide EU Sustainability Reporting Standards (deadline: 8 August)

'Public consultation on the first set of Draft ESRS'

About the Draft European Sustainability Reporting Standards

The European Commission’s proposal for a Corporate Sustainability Reporting Directive (CSRD) envisages the adoption of EU Sustainability Reporting Standards (ESRS).

In this context, EFRAG was requested in a letter from Commissioner McGuinness to provide Technical Advice to the European Commission in the form of fully prepared draft standards and/or draft amendments to Sustainability Reporting Standards...

In order to meet the ambitious deadlines for submitting the first set of draft ESRS to the European Commission by November 2022 and to benefit from the longest public consultation period possible, it was critical that the public consultation on the Exposure Drafts 5 (EDs) of the first set of ESRS be launched as soon as possible.  In this context, the EFRAG SRB [Sustainability Reporting Board ] decided to launch the public consultation on the basis of the EDs prepared under the sole responsibility of the PTF[Project Task Force]-ESRS..

The EFRAG SRB and the EFRAG SR TEG [Sustainability Reporting Technical Expert Group] will consider the EDs in parallel with the public consultation and following the handover by the PTF-ESRS. Together with the input and results from the public consultation, the EFRAG SRB supported by the EFRAG SR TEG will agree the final first set of draft ESRS to be submitted to the European Commission

About the public consultatio

EFRAG invites comments on all aspects of the Draft ESRS. Comments are expected no later than 8 August 2022. The Cover Note explains in more detail the context and the process including the responsibilities of the PTF -ESRS and the EFRAG Sustainability Reporting Board... The Appendices address navigating the Exposure Drafts...