EFRAG publishes seventh batch of working papers on sustainability reporting standards
25 Mar 2022
The Project Task Force on European Sustainability Reporting Standards (PTF-ESRS) of the European Financial Reporting Advisory Group (EFRAG) has released one more working paper on the first draft standards on sustainability reporting.
After publication of six working papers in Batch 1, three working papers in Batch 2, one working paper in Batch 3, seven working papers in Batch 4, two working papers in Batch 5, and one working paper and one cover note in Batch 6, Batch 7 consists of only one paper (link to the EFRAG website):
ESRS G2 is the last of the working papers in the "Governance" pillar of the intended structure of the EFRAG sustainability standards, ESRS G1 Governance, risk management and internal control and ESRS G3 Business conduct were published as part of Batch 5.