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EFRAG publishes consultation drafts of two XBRL taxonomies

On 8 February 2024, EFRAG published the draft XBRL taxonomy for Set 1 of the European Sustainability Reporting Standards (ESRS, Delegated Regulation (EU) 2023/2772) and the draft XBRL taxonomy for reporting in accordance with the Taxonomy Regulation (Delegated Regulation (EU) 2021/2178) Read more

EFRAG released first ESRS explanations

On 6 February 2024, EFRAG released the first set of twelve explanations to the European Sustainability Reporting Standard (Delegated Regulation (EU) 2023/2772), which specify the reporting obligations of the Corporate Sustainability Reporting Directive (Directive (EU) 2022/2464) on sustainability reporting. Read more

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