EFRAG publishes second set of working papers on sustainability reporting standards

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

20 Feb, 2022

The Project Task Force on European Sustainability Reporting Standards (PTF-ESRS) of the European Financial Reporting Advisory Group (EFRAG) has released three 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 in January 2022, Batch 2 comprises of three working papers on environmental topics (all links to the EFRAG website):

This only leaves ESRS E4 Biodiversity & ecosystems to be published as ESRS E1 Climate change was published as part of Batch 1.

In the Cover Note the PTF announces the publication of further working papers in the upcoming weeks. 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.

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