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ARTICLE · 18 OCTOBER 2023

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CSRD Update: EFRAG Publishes ESRS Focus For 2024

Arthur Cox
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EFRAG, the technical advisor to the European Commission in relation to the development of European Sustainability Reporting Standards (ESRS) under the Corporate Sustainability Reporting Directive (CSRD), has published its Sustainability Reporting Work Programme for 2024.

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EFRAG, the technical advisor to the European Commission in relation to the development of European Sustainability Reporting Standards (ESRS) under the Corporate Sustainability Reporting Directive (CSRD), has published its Sustainability Reporting Work Programme for 2024. Points of note include:

Q&A: In mid-October 2023, EFRAG will launch an ESRS implementation Q&A process through a centralised access point. The Q&As will be published by EFRAG on a quarterly basis.

Implementation Guidelines (IG): EFRAG is currently working on draft IG on materiality assessment and value chain which it expects to issue for public consultation before the end of 2023. During 2024, EFRAG intends to publish further IG stemming from issues raised in the Q&A and relating to disclosure requirements in topical standards.

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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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