- EFRAG released 23 new Explanations to be added to its Compilation of Technical Explanations to assist stakeholders in the implementation of the ESRS via the EFRAG ESRS Q&A Platform. The Compilation of Explanations now includes a total of 93 explanations released between January and July 2024.
- These responses are provided as part of EFRAG’s role as a technical advisor to the European Commission and are expected to provide practical and timely support to preparers and others in the implementation of ESRS. The Explanations released today are grouped in chapters according to their nature (Cross-cutting, Environment, Social or Governance) and their Disclosure Requirements, following the ESRS’ architecture. To increase user friendliness, the Compilation of Explanations also has now hyperlinks to the text of the individual ESRS, including its Corrigendum.
- Find here the Compilation of Explanations.