EFRAG releases second set of ESRS technical explanations
EFRAG has published a second set (find the first set here) of technical explanations to assist stakeholders in implementing the European Sustainability Reporting Standards (ESRS).
The 12 explanations, grouped into thematic chapters (cross-cutting, environment, social, and governance), provide practical support for preparers navigating ESRS implementation.
They’re available on EFRAG’s ESRS Q&A Platform, released late last year to address technical queries and provide clarity on ESRS implementation. Explanations are available, alongside Implementation Guidance and answers to user questions, on the Platform.
This initiative forms part of EFRAG’s ongoing efforts to engage stakeholders and ensure stakeholders have access to timely and structured guidance, enhancing clarity and consistency in sustainability reporting.
Readers can access the second set of explanations here.
