EFRAG released the second set of Explanations to respond to stakeholders' technical questions on the European Sustainability Reporting Standards (ESRS). These responses are provided as part of EFRAG's role as technical advisor to the European Commission and are expected to provide a practical and timely support for preparers and others in the implementation of ESRS. The 12 Explanations are grouped in chapters according to their nature (cross-cutting, environment, social, and governance).

The first set of explanations is available here.

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