DRSC submits Q&As via EFRAG ESRS Q&A-Platform

On 23 November 2023, the DRSC has send its first submission on the application of ESRS to EFRAG via the ESRS Q&A Platform. The questions and potential solutions result from previous discussions in the DRSC ESRS user fora on the ESRS. The purpose of these forums is to exchange views on application topics and to discuss implementation issues with preparers and auditors of sustainability reports that will have to be published in accordance with ESRS from 2025.

The DRSC has also recorded the content addressed to EFRAG in a separate document (European Sustainability Reporting Standards (ESRS): Application Issues: Questions & Answers), which will be updated in future in the course of further DRSC submissions. This “living document” was also brought to the attention of the EFRAG Sustainability Reporting Board.