Sustainability Reporting Publications
Recognised for its thought leadership, EFRAG's research contributes to the future shape of international corporate reporting. Until the establishment of the SR pillar, such work on sustainability was performed by the EFRAGLab. All publications developed by or related to the Lab can be accessed below.
To access the SR Pillar publications, please select the relevant link below:
- Set 1 of ESRS as published in the Official Journal
- Implementation Guidance documents on ESRS issued by EFRAG
- Most recent compilation of explanations (30 May 2024)
- Interoperability mappings
- Draft Set 1 ESRS submitted to EC in November 2022 including videos and Basis for Conclusions
Sustainability
A6 Assessment report Current non-financial reporting formats and practices
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Sustainability
Progress report of the project task force on preparatory work for the elaboration of possible EU non-financial reporting standards (PTF-NFRS)
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