Key points

The European Sustainability Reporting Standards (ESRS) exposure drafts (EDs) have been released for comment by EFRAG.
  • 13 ESRS EDs have been published by EFRAG.
  • The EDs set the overall architecture of the future sustainability reporting under the Corporate Sustainability Reporting Directive (CSRD), covering the full range of sustainability matters (environment, social and governance).
  • Contents of the ESRS continue to be subject to changes resulting from the ongoing Trilogue negotiations towards the CSRD.
  • The comment period is 100 days, with a deadline of 8 August 2022. Interested stakeholders are encouraged to respond to a detailed questionnaire. The aim is that the Draft ESRS will be presented to the European Commission by Q4 2022 with a probable first application of the standards in 2025, based on FY 2024 reporting.
  • For further information, see details below.
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