10/03/2023 (Agence Europe) – The European Financial Reporting Advisory Group (EFRAG) published on Friday 10 March all the bases for conclusions to complete the first drafts of corporate sustainability reporting standards (‘European Sustainability Reporting Standards’ or ESRS). These databases of findings accompany, but are not part of, the ESRS projects. Their content is therefore not authoritative. They do, however, illustrate the purpose and context of the draft standards and the...