The European Advisory Group for the European Union. The Financial Reporting Council – EFRAG – responsible for, among other things, developing ESRS non-financial reporting standards is stepping up its activities. You can see the acceleration of various types of work.

Working group meetings

Two working group meetings on sustainability reporting were held in September. In addition, on September 13, the board addressed topics related to non-financial disclosures. Progress was discussed, among other things. In terms of industry ESRS or preparation of the so-called. Reporting Guidance Access Point – a system for collecting reporting data. The materials discussed at the meeting, as well as the agenda, are available at.

Recruitments are underway for expert groups that prepare industry ESRS, among others. for the financial sector. Until September 15, you can apply to groups in banking, capital market and insurance.

EFRAG – uniform reporting

In early September, there were also declarations to unify and maintain compatibility between the ESRS developed by EFRAG and other reporting methods. First, a joint statement on interoperability with GRI (Global Reportin Iniciative) was issued. And EFRAG recently published its concluding comment letter on the ISSB RFI consultation on program priorities and the SASB draft standard.

It is apparent that the European Advisory Group on the European Union’s Economic and Monetary Union (EACA) has been working on the development of a new market. The Financial Reporting Council, after adopting the first ESRS, has greatly accelerated its work. The pace of activity is gratifying in the context of the CSRD‘s ever-closer entry into force.

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