25/05/2022 - Draft ESRS - Use Test Focus Group: testing the proposals for sustainability reporting

​As part of its due process in the standard-setting process for sustainability reporting in the EU, EFRAG invites preparers to participate in its Use Test Focus Group to test the proposed requirements in its exposure drafts for draft ESRS.

The focus group is invited to complete a questionnaire on the operational and other challenges when reporting under the draft ESRS.

The questionnaire contains the following modules:

• General, strategy, governance and materiality assessment (ESRS 2);
• Climate change module (Covering ESRS E1);
• Other environmental matters module (Covering other E standards);
• Social module (Covering the S standards); and
• Governance module (Covering the G standards).

The application of ESRS 1 General principles form part of the consideration of the modules. Preparers can select any module (or multiple ones) when answering the questionnaire. Mocked-up sections of sustainability statements would be very welcome but are not required.

The deadline for delivering the questionnaire to EFRAG is 30 June 2022. After analysis of responses, the focus group will be invited to participate in workshop(s) to discuss the results and outcomes from the use test. The workshop(s) will be organised in the first half of July 2022.

The results will then be presented to the EFRAG SRB and SR TEG.

Preparers who would like to contribute to the focus group are invited to inform Fredre Ferreira (fredre.ferreira@efrag.org) by 13 June 2022. The questionnaire is attached in PDF format and the link to the questionnaire will be made available to those who have registered their interest.