EFRAG releases new ESRS Q&A technical explanations
Last week EFRAG released 44 new technical explanations and a compilation of 68 explanations to assist stakeholders with implementing the European Sustainability Reporting Standards (ESRS). These explanations, available via the EFRAG ESRS Q&A Platform, address various stakeholder questions and offer practical support for the ESRS framework.
The compilation includes 24 explanations previously released in February and March this year. These technical responses are categorised into chapters—Cross-cutting, Environment, Social, and Governance—aligned with the ESRS architecture. They aim to help preparers navigate and apply the standards effectively.
EFRAG continues to provide helpful support as a technical advisor to the European Commission, with plans to release further explanations to support implementation in the future. Got questions? Keep sending them in!
For more details and to access the document see here.