The Draft European Sustainability Reporting Standards have been released for comment

Key points

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.

The European Sustainability Reporting
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Olivier Schérer

Olivier Schérer

Associé Audit - IFRS, PwC France et Maghreb

Sylvain Lambert

Sylvain Lambert

Associé Développement durable, PwC France et Maghreb

Anne Lenglet

Anne Lenglet

Associée, Sustainability Reporting, PwC France et Maghreb

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