EFRAG.org: EFRAG ESRS Q&A Platform

EFRAG ESRS Q&A Platform - EFRAG

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).

To ask a question on ESRS, please complete the electronic form through this link providing your contact details, your question(s) and relevant information that will help us to get the correct understanding of your question(s). In case insufficient information is provided by the submitter to support the assessment of the question, for instance by not including a suggested answer to the question raised, EFRAG may have to reject it. EFRAG will not address questions that relate to individual facts and circumstances. For this reason, you are also requested to explain why the issue covered by your inquiry is expected to be relevant for a wide group of preparers and/or other stakeholders. 

You are kindly requested to submit a separate request form for each technical issue that you want to address (one question per form). After sending the request form, you will have an option to continue with another request with the personal information already pre-populated. A Save Toolbar available on the top right corner starting from page 2 of the submission form will allow you to save and complete the submission at a later stage.

A preview of the form is available in a pdf format here.

Your question will only be registered after clicking the submit button. 

You will receive a confirmation of receipt by email, acknowledging that your question has been submitted. 

Your question will be made public on EFRAG’s website to support others with their implementation and inform about questions already been asked. Your personal information and the name of your organisation will not be published. 

Access the regularly updated Log of questions submitted here. 

All responses provided by EFRAG are non-authoritative, they engage the responsibility of EFRAG only, and do not necessarily reflect the views of the European Commission. Please access the adopted set of ESRS here.

Access explanations to the questions submitted

EFRAG will release Explanations following due process on a regular basis. Explanations, which are non-authoritative in nature, answer technical questions on the ESRS by showing where in the standards the content is provided and how to navigate them accordingly. Please access here the first batch (01/2024) and second batch (02/2024) of Explanations released.

Disclaimer: 

The ESRS Q&A Platform by EFRAG aims to offer non-authoritative guidance on technical implementation questions related to European Sustainability Reporting Standards (ESRS). EFRAG assumes no responsibility or liability whatsoever for the content or any consequences or damages direct, indirect or incidental arising from following the advice or guidance contained in the answers. Users of this platform are advised to exercise their own judgment. Information, including answers to the questions raised, contained in this platform should not be substituted for the services of an appropriately qualified professional.