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EFRAG begins public consultation on its draft sustainability reporting standards

On April 29, the European Financial Reporting Advisory Group (EFRAG) announced the start of public consultation on its first set of European Sustainability Reporting Standards exposure drafts being developed under the Corporate Sustainability Reporting Directive (CSRD). This first set contains 13 exposure drafts that cover the entire spectrum of sustainability matters (environment, social, and governance).

As currently proposed, the CSRD will require certain companies in the European Union (EU), including EU subsidiaries of US companies, to report in granular detail on (1) how sustainability issues affect their business and (2) the impact of their activities on people and the environment. Comments on the proposals are due by August 8.

For more on the impact of the CSRD on US companies, see our In the loop, Why US companies should not ignore Europe's ESG proposals.

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