EFRAG launched its ESRS Q&A Platform to facilitate the implementation of ESRS. This platform aims to collect and answer technical implementation questions from preparers and other stakeholders. This initiative supports the European Commission’s request to prioritize capacity building for ESRS implementation, particularly the sector-agnostic standards adopted on 31 July 2023.
Indeed, the ESRS Q&A Platform is designed to address and resolve technical questions that have not been satisfactorily answered by stakeholders during the implementation of the ESRS. To ask a question, users must fill out an electronic form on the website, providing their contact details, the question(s), and any relevant information that will aid in understanding the query.
EFRAG will not respond to questions related to individual facts and circumstances. It is crucial for users to explain why the issue covered by their inquiry is expected to be relevant for a wide group of preparers and/or other stakeholders. Each technical issue must be addressed in a separate request form, with one question per form. If multiple questions are submitted together, the EFRAG Secretariat may only consider the first one. After submitting the form, users can save their progress and complete the submission later. Upon submission, users will receive a confirmation email, and their question will be published on EFRAG’s website to support others in their implementation and provide information about previously asked questions. Personal information and the name of the user’s organization will not be disclosed.
Stakeholders can submit their questions through an online form, with a preview of the request form and the requested information available in a pdf format. EFRAG, as a technical advisor to the European Commission, will offer non-authoritative responses to the questions posed through the platform. The answers will be provided by EFRAG following its due process.
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