EFRAG issues supporting materials for draft simplified ESRS
EFRAG issues supporting materials for draft simplified ESRS
EFRAG has released supporting materials to accompany the draft simplified the European Sustainability Reporting Standards (ESRS), including the Basis for Conclusions, which also summarises feedback from the public consultation, and documents such as a cost–benefit analysis, amendment logs, comparative text tables, and an explanatory note on Article 29b and its Annex. These materials clarify how the draft standards were revised in response to stakeholder input.
The supporting materials can be accessed via the press release.
The supporting materials can be accessed via the press release.