EFRAG releases revised draft ESRS
EFRAG releases revised draft ESRS
The revised draft European Sustainability Reporting Standards (ESRS) have now been published on EFRAG’s website and are available at the link.
As noted by EFRAG “The draft ESRS Amendments Exposure Drafts working documents released on 10 July 2025 do not represent yet an EFRAG position. They are made public as a basis for the discussion in the Sustainability Reporting Technical Expert Group meeting on 9/10 July and Sustainability Reporting Board meeting on 14/16 July 2025. They are not to be considered as the Exposure Drafts yet. They are unapproved and still subject to change reflecting the discussions in those meetings and for editorial and quality review that has not yet taken place. In addition, they are not accompanied by the necessary explanatory documents that are still being prepared and will accompany the Exposure Draft”.
As noted by EFRAG “The draft ESRS Amendments Exposure Drafts working documents released on 10 July 2025 do not represent yet an EFRAG position. They are made public as a basis for the discussion in the Sustainability Reporting Technical Expert Group meeting on 9/10 July and Sustainability Reporting Board meeting on 14/16 July 2025. They are not to be considered as the Exposure Drafts yet. They are unapproved and still subject to change reflecting the discussions in those meetings and for editorial and quality review that has not yet taken place. In addition, they are not accompanied by the necessary explanatory documents that are still being prepared and will accompany the Exposure Draft”.