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ARTICLE · 11 DECEMBER 2024

New CSRD Reporting Guidance – EFRAG Publishes Largest Update Of European Sustainability Reporting Standards Technical Explanations

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On Friday, EFRAG updated its compilation of European Sustainability Reporting Standards technical explanations. The current Compilation of Explanations includes 64 new technical explanations, bringing the total to 157.

United StatesEnvironment
Michael Littenberg
Michael Littenberg
Marc Rotter
Marc Rotter
Peter Witschi
Peter Witschi
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On Friday, EFRAG updated its compilation of European Sustainability Reporting Standards technical explanations. The current Compilation of Explanations includes 64 new technical explanations, bringing the total to 157.

The current Compilation of Explanations is available here. This is by far the largest single update. The second largest update, in May, included 44 new explanations.

The Compilation of Explanations reflects the technical explanations posted to EFRAG's Q&A Platform. EFRAG began publishing the periodically updated Compilation earlier in the year. The Compilation is non-authoritative guidance on the ESRS. It has been developed for use by large listed and unlisted reporting companies.

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