EFRAG publishes new ESRS Q&A Technical Explanations

EFRAG publishes new ESRS Q&A Technical Explanations

EFRAG published 25 new technical Explanations from the ESRS Q&A Platform and the Compilation of all the Explanations produced so far.  This compilation of 93 Explanations is available now (of which 68 have already been published previously) responding to questions received on the ESRS Q&A Platform. This release allows stakeholders to easily navigate through questions by following a new structure based on Disclosure Requirements and by using a new ‘key terms’ index. The purpose of the EFRAG ESRS Q&A Platform is to help users navigate through both guidance and explanations regarding the implementation of ESRS as well other ESRS topics. 
More information is available in the press release.