EFRAG Releases Study on Early Implementation of ESRS: Insights from Selected EU Companies for Q2 2024

EFRAG released its study: ‘State of play as of Q2 2024 | Implementation of European Sustainability Reporting Standards (ESRS): Initial Practices from Selected Companies'.

This study aims to illustrate preliminary practices related to the implementation of European Sustainability Reporting Standards (ESRS). The implementation of the ESRS is nascent and thus the results of this study should be viewed as preliminary and intermediary snapshots rather than indicative of mature practices.  The intent of this study is to provide an overview of emerging practices at a certain stage in the implementation journey of the CSRD and ESRS with a view to highlight the identified related challenges. More…