EFRAG released the third set of technical explanations in response to queries raised on its ESRS Q&A Platform together with a compilation of all technical explanations released to date (the first two sets of explanations were published in February and March 2024).

EFRAG launched its Q&A platform at the end of 2023, the purpose of which is to collect and answer technical questions from reporting companies and other stakeholders on the European Sustainability Reporting Standards (ESRS) under the Corporate Sustainability Reporting Directive (CSRD).

The explanations are non-authoritative in nature and are designed to provide practical and timely support for preparers and others in the implementation of the ESRS.