EFRAG publishes second set of ‘working papers’ of draft European Sustainability Reporting Standards (ESRS)
24 February 2022
EFRAG has published a second set of working papers, which comprise the first draft of three European Sustainability Reporting Standard (ESRS). The first batch was published in January 2022, consisting of six working papers. Batch 2 consists of:
- ESRS E2 Pollution
- ESRS E3 Water and marine resources
- ESRS E5 Circular economy
The cover note, which includes links to the working papers, may be accessed here.