30/05/2024 (Agence Europe) – On Thursday 30 May, the European Financial Reporting Advisory Group (EFRAG) published new technical explanations in the form of questions and answers. These explanations should help stakeholders implement the European Sustainability Reporting Standards (ESRS), which came into force for large companies in January 2024 (see EUROPE 13324/15). The explanations published are grouped into chapters according to their nature – cross-cutting, environment, social or governance – and their disclosure requirements, following the ESRS’ architecture. Read the document: https://aeur.eu/f/cgf (AD)