EFRAG PTF-ESRS publishes four more Working Papers

On 14 March 2022 the EFRAG Project Task Force on European Sustainability Reporting Standards (PTF-ESRS) has published four further working papers including two papers on social matters, and two papers on governance matters. In detail, the following papers were published:

• ESRS S2 Own Workforce – Working Conditions,
• ESRS S3 Own Workforce- Equal Opportunities,
• ESRS G1 Governance, Risk Management and Internal Control,
• ESRS G3 Business Conduct.

The PTF-ESRS had already published other working papers on its website on 20 January 2022, 18 February 2022, 25 February 2022 and 3 March 2022. Further working papers on other sustainability issues will follow in the coming weeks.

The Sustainability Reporting Technical Committee of the Accounting Standards Committee of Germany (ASCG) will continue its discussion of the PTF-ESRS working papers at its next meeting on 18 March 2022.