Sustainability Reporting Publications
Recognised for its thought leadership, EFRAG's research contributes to the future shape of international corporate reporting. Until the establishment of the SR pillar, such work on sustainability was performed by the EFRAGLab. All publications developed by or related to the Lab can be accessed below.
To access the SR Pillar publications, please select the relevant link below:
- Set 1 of ESRS as published in the Official Journal
- Implementation Guidance documents on ESRS issued by EFRAG
- Most recent compilation of explanations (30 May 2024)
- Interoperability mappings
- Draft Set 1 ESRS submitted to EC in November 2022 including videos and Basis for Conclusions
Sustainability
Proposals for a relevant and dynamic EU Sustainability Reporting Standard-setting
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Sustainability
A1 Assessment Report EU Non-financial information requirements momentum and coherence
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Sustainability
A3 Assessment Report Conceptual framework for non-financial information standard setting
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Sustainability
A4 Assessment Report Interconnection between financial and non-financial information
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