ESRS: Launch of the “Access Point” as ESRS Q&A Platform

The “Access Point” was launched on 24 October 2023. Entities can use the platform to submit questions to EFRAG regarding the implementation of the European Sustainability Reporting Standards (ESRS, Delegated Regulation (EU) C(2023) 5303 final).

The EFRAG Secretariat collects the submissions and forwards them to the EFRAG technical bodies with the aim to publish non-authoritative clarifications to these issues. As one of the four large national standard setters, the ASCG is represented in all technical bodies of EFRAG. First publications of clarifications are to be expected by beginning of 2024. Legal interpretations or subsequent changes to the legal framework (CSRD or ESRS) are the task of the European Commission.

ASCG President Georg Lanfermann commented: “The establishment of the ESRS Q&A Platform is an important and much needed step to bring more clarity to implementation practice. The ASCG will support this effort.”

In this context, the now 3rd ASCG User Forum on ESRS implementation was held on 13 October 2023 by participants sharing their challenges and approaches to solutions in the ESRS implementation. The challenges and solutions discussed in the user forum will be forwarded to the ESRS Q&A Platform in the form of anonymised submissions. These currently prepared submissions already correspond to the format of the “access point”. The User Forum is exclusively open to DRSC member companies and associations.