Key points

  • EFRAG has published the first batch of working papers on the European Sustainability Reporting Standards (ESRS). The working papers will be followed by exposure drafts and then final standards, after adoption by the European Commission.
  • The European Commission aims to align sustainability reporting with financial reporting by issuing the ESRS.
  • Companies that will be within the scope of ESRS should be aware of the proposals and impact that they will have, because the companies will need to comply with the standards when they are issued, which could be as early as periods beginning on or after 1 January 2023.
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