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ARTICLE · 14 JUNE 2024

CSRD: EFRAG Publishes Final ESRS Guidance

Arthur Cox
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EFRAG published final versions of its first three Implementation Guidance (IG) documents. The IG is non-authoritative in nature and aims to support undertakings and other stakeholders...

IrelandCorporate/Commercial Law
Aisling Carey
Aisling Carey
Suzanne Kearney
Suzanne Kearney
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EFRAG published final versions of its first three Implementation Guidance (IG) documents. The IG is non-authoritative in nature and aims to support undertakings and other stakeholders when implementing the sector-agnostic European Sustainability Reporting Standards (ESRS) under the Corporate Sustainability Reporting Directive (CSRD). The IG covers:

This follows the release by EFRAG of the third set of technical explanations in response to queries raised on its ESRS Q&A Platform together with a compilation of all technical explanations released to date. For more, see here.

This article contains a general summary of developments and is not a complete or definitive statement of the law. Specific legal advice should be obtained where appropriate.

This article contains a general summary of developments and is not a complete or definitive statement of the law. Specific legal advice should be obtained where appropriate.

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