Implementation support

In March 2023, Commissioner McGuinness asked EFRAG to prioritise implementation support for those preparing their first sustainability statement according to the ESRS. Accordingly EFRAG deprioritised its ongoing work on the sector-specific standards to support implementation of the sector agnostic ESRS published in the official journal in December 2023.

EFRAG commenced work on three implementation guidance documents as well as an ESRS Q&A platform.

The ESRS implementation guidance provided here relates to the ESRS adopted in 2023 as Commission Delegated Regulation (EU) 2023/2772. EFRAG will not issue new or updated implementation guidance for the Draft Simplified ESRS released in December 2025 before their adoption by the European Commission.

For further information, please select the relevant project page below.