EFRAG's Q&A platform aims to collect and answer technical questions that remain unresolved after thorough analysis by stakeholders to support the implementation of European Sustainability Reporting Standards (ESRS).
Explanations, which are non-authoritative in nature, answer technical questions on the ESRS by showing where in the standards the content is provided and how to navigate them accordingly. Please access here the first batch (01/2024) and second batch (02/2024) of Explanations released.
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