The EFRAG Project Task Force on European sustainability reporting standards published a working paper entitled Climate standard prototype prepared by its subgroup dedicated to this topic.
The PTF-ESRS welcomed this presentation as a robust basis for future PTF-ESRS discussions and further steps towards a draft standard.
This working paper is made publicly available for transparency purposes and is not submitted to public consultation at this stage. The basis for conclusions supporting this working paper will be made publicly available shortly.
In parallel to the work on climate, the PTF-ESRS continues to work on draft standards covering all other sustainability issues referred to in the European Commission’s CSRD proposal, which will form part of the set of draft standards to be delivered to the European Commission in mid-2022.
Read more at EFRAG’s website.