Motor Vehicles standard setting
- Active
- Research phase
- Pedro Faria, Anna Grochowska, Fredré Ferreira, Nichita Madan, Kajsa Hallberg, Camille Diliberto
Description
Introduction
As described elsewhere, EFRAG is tasked to develop a set of sector-specific draft ESRS over multiple years. On this page, stakeholders can find information related to the development of ESRS for Motor vehicles sector.
About the sector
Motor vehicles standard setting
The Motor vehicles sector includes undertakings active in the manufacture of motor vehicles for transporting passenger and freight. This group is identified as “C29 Manufacture of motor vehicles, trailers and semi-trailers" in the NACE classification 2.1. The manufacture of various parts and accessories, as well as the manufacture of trailers and semi-trailers, is included in here.
The NACE codes (per SEC 1, which is still subject to discussion) for the sector are as follows:
C29.10 Manufacture of motor vehicles
C29.20 Manufacture of bodies and coachwork for motor vehicles; manufacture of trailers and semi-trailers
C29.31 Manufacture of electrical and electronic equipment for motor vehicles
- C29.32Manufacture of other parts and accessories for motor vehicles
- C30.91 Manufacture of motorcycles
- C22.11 Manufacture, retreading and rebuilding of rubber tyres and manufacture of tubes
If you have any questions on the implementation of the sector agnostic standards please log your question using this link.
