EFRAG publishes bases for conclusions on draft sustainability standards

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01 Jun, 2022

The European Financial Reporting Advisory Group (EFRAG) has released the bases for conclusions for its draft European Sustainability Reporting Standards (ESRS) published in April.

These accompany but are not part of the exposure draft and their content has no authoritative status. They illustrates the objective and context of the draft standards, the process followed in the preparation of the exposure drafts, the reasons to mandate a disclosure requirement, the references to other standard-setting initiatives or European or other relevant regulations and, where appropriate, the argument supporting the need for granular guidance, the disclosure requirements considered and finally not included in the exposure drafts and how the content of the exposure drafts relates to the future standard-setting activities.

Please click to access the bases via the press release on the EFRAG website.

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