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The European Sustainability Reporting Standards (ESRS) exposure drafts (EDs) have been released for comment by EFRAG
14 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 August 8, 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 2024 reporting.