EFRAG has started the collection of questions related to ESRS through the EFRAG ESRS Q&A Platform on 24 October 2023. It has since then released in February and March 2024 two batches of 12 answers to questions each that were categorized by the Sustainability Reporting Board as Explanations (Explanation Batch 1/2024 and Explanation Batch 2/2024). Explanations are nonauthoritative in nature, answer technical questions on ESRS by showing where in the standards the content is provided and how to navigate them accordingly.

Since March 2024 the Sustainability Reporting Board has approved further 44 explanations. This document now contains the first two batches from February and March plus the further explanations approved up to May 2024 on a consolidated basis, to facilitate the access to the overall implementation material that is made available by EFRAG on a systematic basis. Explanations approved by the SRB subsequently will also be consolidated as an update to this document. To inform when an explanation has been included in this document a release date is provided for each explanation. Furthermore, a Table of ID release date is added as an appendix to this document, showing when an explanation has been released.

Explanations are grouped by topical area:

In addition to order the explanations in a systematic manner and to increase usability for those looking for an explanation, they were allocated to ESRS Disclosure Requirements respectively in the case of ESRS 1 to its chapters.

A key word index at the end of the documents supports the search of questions.

The questions are identified by a progressive identification number (ID) that they received when submitted to the Q&A Platform.