The ESRS Q&A Platform aims to collect and answer technical questions that remain unresolved after thorough analysis by stakeholders to support the implementation of European Sustainability Reporting Standards (ESRS) enacted in 2023.

Please be aware that following the Omnibus I Directive, the work of EFRAG in implementation support, including Q&A, is currently on hold.

The latest compilation of Explanations responding to stakeholders’ technical questions on ESRS enacted in 2023 is available here.