EFRAG publishes today the next set of PTF ESRS cluster working papers

As part of the due process during the project mode EFRAG publishes the next set of PTF ESRS Cluster Working Papers.Included in this set is the Cluster Working Paper on ESRS S2 Own Workforce-Working Conditions, ESRS S3 Own Workforce- Equal opportunities, ESRS G1 Governance, risk management and internal control, ESRS G3 Business conduct.

​​​Please note that these documents are technical working papers intended only for internal use of PTF-ESRS members supporting debates in the plenary meetings. They are therefore not open to public consultation but serve as work-in progress documents leading to the exposure drafts to be submitted to a future public consultation. EFRAG publishes the PTF-ESRS Cluster Working Papers to inform our stakeholders in transparent manner about the progress on the preparation of draft EU Sustainability reporting standards.