EFRAG publishes fourth set of working papers on sustainability reporting standards

  • EFRAG (European Financial Reporting Advisory Group) (dk green) Image
  • Leaf - sustainability (green) Image

04 Mar, 2022

The Project Task Force on European Sustainability Reporting Standards (PTF-ESRS) of the European Financial Reporting Advisory Group (EFRAG) has released seven more working papers on the first draft standards on sustainability reporting.

The papers reflect the current state of the standard-setting work carried out by the Task Force following the due process the PTF-ESRS has defined for itself.

After publication of six working papers in Batch 1, three working papers in Batch 2, and one working paper in Batch 3, Batch 4 consists of one paper on presentation, five papers on social matters, and one paper on the environmental topic biodiversity (all links to the EFRAG website):

Again, the PTF emphasises that the publication of these working papers is to ensure a transparent process, there is, however, no public consultation at this point; this is planned for a later date, which, however, is not specified. However, an early analysis of the working papers might be helpful given that as early as June 2022 EFRAG will have to submit the drafts of its sustainability reporting standards to the European Commission. 

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.