EFRAG ESRS Q&A Platform
To ask a question on ESRS, please complete the electronic form to help us understand your question(s) correctly. In case insufficient information is provided by the submitter to support our assessment of the question, for instance, by not including a suggested answer to the question raised, EFRAG may have to reject it. EFRAG will not address questions that relate to individual facts and circumstances. For this reason, you are asked to explain why the issue covered by your inquiry is expected to be relevant for a wide group of preparers and/or other stakeholders.
You are kindly requested to submit a separate form for each technical issue that you want to address (one question per form). After sending the form, you will have an option to continue with another request with the personal information already pre-populated. A Save Toolbar available on the top right corner starting from page 2 of the submission form allows you to save and complete the submission at a later stage.
A preview of the form is available as a PDF.
Your question will only be registered after clicking submit. You will receive a confirmation of receipt by email, acknowledging that your question has been submitted.
Your question will be made public on EFRAG’s website to support others with their implementation and inform about questions already been asked. Your personal information and the name of your organisation will not be published.
Access the regularly updated Log of questions submitted.
All responses
provided by EFRAG are non-authoritative, they engage the responsibility of
EFRAG only, and do not necessarily reflect the views of the European
Commission. Please access the adopted set of ESRS.
Access Explanations to the questions submitted
EFRAG will release Explanations following due process on a regular basis. Explanations, which are non-authoritative in nature, answer technical questions on the ESRS by showing where in the standards the content is provided and how to navigate them accordingly. The first batch (01/2024) and second batch (02/2024) of Explanations have been released.
Disclaimer:
The ESRS Q&A Platform by EFRAG aims to offer non-authoritative guidance on technical implementation questions related to European Sustainability Reporting Standards (ESRS). EFRAG assumes no responsibility or liability whatsoever for the content or any consequences or damages direct, indirect or incidental arising from following the advice or guidance contained in the answers. Users of this platform are advised to exercise their own judgment. Information, including answers to the questions raised, contained in this platform should not be substituted for the services of an appropriately qualified professional.
