EFRAG.org: El EFRAG da un nuevo paso hacia el primer conjunto de normas ESRS/NEIS

News - EFRAG: 12/06/2023 - EFRAG welcomes next step towards the first set of ESRS

Se abre el periodo de consulta pública del primer paquete de normas de elaboración de información sobre sostenibilidad: European Sustainability Reporting Standards (ESRS., que se han de aprobar en forma de actos delegados, de acuerdo con lo dispuesto en la Directiva de Información sobre Sostenibilidad. El periodo de comentarios será entre el 9 de junio y el 7 de julio.
Fuente: EFRAG

The European Commission launched on 9 June 2023 the 4-week period of public feedback on the draft Delegated Act for the first set of European Sustainability Reporting Standards (ESRS).

​EFRAG as technical advisor to the European Commission under the Corporate Sustainability Reporting Directive (CSRD) had submitted to the European Commission on 22 November 2022 the first set of sector-agnostic draft standards comprising twelve draft ESRS.

Following its own process the European Commission has now arrived at the last step before adopting the Delegated Act on the first set of ESRS: the 4-week period of public feedback. EFRAG welcomes this new stage which is crucial to the timely implementation of the much needed sustainability reporting regime established by the CSRD.

The EFRAG Sustainability Reporting Board will hold a public session on Wednesday 14 June 2023 (from 9.00 to 11.00) during which the European Commission will present the draft Delegated Act and interact with its members. To follow the public session, register here.

In March EFRAG was requested by Commissioner McGuinness to put the emphasis on implementation guidance on the first set of ESRS and is currently developing the drafts of the first deliverables. EFRAG is also working to define the implementation support eco-system for the first set of ESRS.