30 August 2021. EFRAG is consulting on proposed Due Process Procedures stipulating the requirements to be followed in its role as technical advisor to the European Commission in the preparation of draft European Sustainability Reporting Standards (ESRS) or draft amendments of ESRS.
Comments, on all aspects of the proposals, are expected no later than 15 September 2021 and should be sent to the following email address: ESRSdueprocess@EFRAG.org.