EFRAG releases a series of educational videos on the first set of draft ESRS

The European Financial Reporting Advisory Group (EFRAG) has released a series of „educational videos to provide interested stakeholders with a better understanding of“ the first set of draft standards (draft ESRS), that were submitted to the European Commission (EC) in November 2022.
In total, 20 videos are available on EFRAGs dedicated website, which are „presented by the EFRAG sustainability reporting Technical Expert Group (TEG) members and Secretariat“. For each standard, the EFRAG provides the “glimpses“, which give an overview, as well as the “educational session“ containing more technical information and details of the draft standards:
1. Draft ESRS 1 General requirements presented by Chiara Del Prete, EFRAG SR TEG Chairwoman
2. Draft ESRS 2 General disclosures presented by Gemma Sanchez Danes, EFRAG SR Lead for Social
3. Draft ESRS E1 Climate change presented by Eric Duvaud, EFRAG SR TEG member
4. Draft ESRS E2 Pollution presented by Andrea Giannini, EFRAG SR Central Secretariat
5. Draft ESRS E3 Water and marine resources, E5 Resource use and circular economy presented by Julie Mary, EFRAG SR TEG member
6. Draft ESRS E4 Biodiversity and ecosystems presented by Philippe Diaz, EFRAG SR TEG member
7. Draft ESRS S1 Own workforce presented by Sigurt Vitols, EFRAG SR TEG Acting Vice-Chair
8. Draft ESRS S2 Workers in the value chain, S3 Affected communities, S4 Consumers and end-users presented by Joanne Houston, EFRAG SR TEG member
9. Draft ESRS G1 Business conduct presented by Fredré Ferreira, EFRAG Senior Technical Manager