On Wednesday 7 August, the European Commission published answers to frequently asked questions regarding implementing European sustainability reporting standards (ESRS) (see EUROPE 13464/22).
This publication is part of the Commission’s ongoing efforts to make the EU sustainable finance framework more usable for companies and to reduce the administrative burden on them. One of the chapters in the publication also deals with the ‘SFDR’ regulation on sustainable finance disclosures (see EUROPE 13440/27).
For its part, the IFRS Foundation has published a guide to help regulators implement the IFRS digital taxonomies, aligned with the ESRS. The guide is intended to help regulators and others implement IFRS digital taxonomies in a way that supports cross-border digital comparability and analysis of information prepared using IFRS.
Read the FAQ on ESRS: https://aeur.eu/f/d7k
Read the IFRS guide: https://aeur.eu/f/d7l (Original version in French by Anne Damiani)