First Set of draft ESRS
About the draft ESRS
In April 2021, the European Commission adopted a legislative proposal for a Corporate Sustainability Reporting Directive (CSRD) that requires companies within its scope to report using a double materiality perspective in compliance with European Sustainability Reporting Standards (ESRS) adopted by the European Commission as delegated acts. Under the proposed CSRD, EFRAG was appointed technical adviser to the European Commission developing draft ESRS. This was confirmed by the text of 21 June resulting from the trilogue between the co-legislators and the text of 10 November 2022 approved by the European Parliament.
The ESRS Exposure Drafts (EDs) prepared by the EFRAG Project Task Force on European Sustainability Reporting Standards (EFRAG PTF-ESRS) during the period from June 2021 till April 2022 were exposed for comments from 30 April to 8 August 2022. The EFRAG Sustainability Reporting Board (EFRAG SRB), advised by the EFRAG Sustainability Reporting Technical Expert Group (EFRAG SR TEG), addressed the feedback of the consultation and amended accordingly the twelve draft ESRS released to European Commission on 22 November 2022.
Educational videos on the first set of draft ESRS
This series of educational videos on the First set of draft ESRS provides interested stakeholders with an introduction to the draft standards. For each standard, our sustainability reporting experts offer you a choice of the glimpses, which will give you a brief overview, or the educational session for more technical details.
These educational sessions were recorded based on the first set of draft ESRS that EFRAG submitted to the European Commission in November 2022 in its role as technical adviser to the EC and not on the version of the draft delegated act released by the European Commission in June 2023 for a 4-week period of public feedback. The EC presented the updates in an EFRAG SRB meeting on 14 June 2023.
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Draft ESRS 1 General requirements presented by Chiara Del Prete, EFRAG SR TEG Chairwoman
Glimpse into draft ESRS 1 General requirements
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Educational session on draft ESRS 1 General requirements
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Draft ESRS 2 General disclosures presented by Gemma Sanchez Danes, EFRAG EFRAG SR Lead for Social
Glimpse into draft ESRS 2 General disclosures
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Educational session on draft ESRS 2 General disclosures
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Draft ESRS E1 Climate change presented by Eric Duvaud, EFRAG SR TEG member
Glimpse into draft E1 Climate change
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Educational session on draft ESRS E1 Climate change
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Draft ESRS E2 Pollution presented by Andrea Giannini, EFRAG SR Central Secretariat
Glimpse into draft ESRS E2 Pollution
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Educational session on draft ESRS E2 Pollution
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Draft ESRS E3 Water and marine resources, E5 Resource use and circular economy presented by Julie Mary, EFRAG SR TEG member
Glimpse into draft ESRS E3 Water and marine resources
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Watch videohttps://www.youtube.com/watch?v=uZuPj57bS9Y
Educational session on draft ESRS E3 Water and marine resources
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Glimpse into draft ESRS E5 Resource use and circular economy
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Educational session on draft ESRS E5 Resource use and circular economy
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Draft ESRS E4 Biodiversity and ecosystems presented by Philippe Diaz, EFRAG SR TEG member
Glimpse into draft ESRS E4 Biodiversity and ecosystems
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Educational session on draft ESRS E4 Biodiversity and ecosystems
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Draft ESRS S1 Own workforce presented by Sigurt Vitols, EFRAG SR TEG Acting Vice-Chair
Glimpse into draft ESRS S1 Own workforce
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Educational session on draft ESRS S1 Own workforce
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Draft ESRS S2 Workers in the value chain, S3 Affected communities, S4 Consumers and end-users presented by Joanne Houston, EFRAG SR TEG member
Glimpse into draft ESRS S2, S3 & S4
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Education session on draft ESRS S2, S3 & S4
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Draft ESRS G1 Business conduct presented by Fredré Ferreira, EFRAG Senior Technical Manager
Glimpse into draft ESRS G1 Business conduct
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Educational session on draft ESRS G1 Business conduct
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First Set of draft ESRS & Basis for conclusions
EFRAG's advice package consists of the following:
Twelve draft ESRS
Cross-cutting standards
Draft European Sustainability Reporting Standards
November 2022
Topical standards
Environment
Draft European Sustainability Reporting Standards
November 2022
Draft European Sustainability Reporting Standards
November 2022
Draft European Sustainability Reporting Standards
November 2022
Social
Draft European Sustainability Reporting Standards
November 2022
Draft European Sustainability Reporting Standards
November 2022
Governance
Draft European Sustainability Reporting Standards
November 2022
Six appendices
