EFRAG announces release of 64 new explanations – updating the compilation of explanations to a total of 157

On 6 December 2024 EFRAG announced the release of 64 new Explanations added to its Compilation of Technical Explanations. Included in the Compilation (ID 177) is the mapping of sustainability matters in paragraph AR 16 of ESRS 1 with the Disclosure Requirements in topical standards. The total of explanations available is 157 and Appendix III to the Compilation also identifies 133 questions already answered through Implementation Guidance and published explanations.