The European Financial Reporting Advisory Group (EFRAG) issued new Working Papers on EU sustainability reporting standards throughout this month. These documents are made available for transparency purposes and are not subject to comments yet. None of them describes the important role of internal auditors in ESG transparency.
Find below the public available working papers.
On conceptual guidelines for the standard-setter:
On strategy, governance, impacts, risks, opportunities:
- ESRS 2 Strategy and business model
- ESRS 3 Sustainability governance and organisation
- ESRS 4 Sustainability material impacts, risks and opportunities
- ESRS 5 Definitions for policies, targets, action plans and resources
The complete set on environment topics:
- ESRS E1 Climate change
- ESRS E2 Pollution
- ESRS E3 Water & marine resources
- ESRS E4 Biodiversity & ecosystems
- ESRS E5 Circular economy
On social topics:
- ESRS S1 Own workforce –general
- ESRS S4 Own workforce – other work-related rights
- ESRS S5 Workers in the value chain
- ESRS S6 Affected communities
- ESRS S7 Consumers/End-users
Other: