EFRAG releases first set of technical Explanations to assist ESRS implementation

EFRAG releases first set of technical Explanations to assist ESRS implementation

EFRAG has released the first set of technical Explanations to assist stakeholders in the implementation of the ESRS. The explanations are provided via the EFRAG ESRS Q&A Platform, which was launched in October 2023.
The Explanations released cover cases in which the content of ESRS already provides an appropriate answer. The Explanations show where in the ESRS the content is provided and how to navigate the ESRS accordingly.
The Explanations may be accessed here.