03/03/2022 - EFRAG publishes today the next set of PTF ESRS Cluster Working Papers
As part of the due process during the project mode EFRAG publishes the next set of PTF ESRS Cluster Working Papers.
Included in this set is the Cluster Working Paper on ESRS P1 on Sustainability Statements, ESRS S1 on Own workforce – General, ESRS S4 on Own workforce – Other work-related rights, ESRS S5 on Workers in the value chain, ESRS S6 on Affected communities, ESRS S7 on End-users / consumers, ESRS E4 on biodiversity and ecosystems.
Please note that these documents are technical working papers intended only for internal use of PTF-ESRS members supporting debates in the plenary meetings. They are therefore not open to public consultation but serve as work-in progress documents leading to the exposure drafts to be submitted to a future public consultation. EFRAG publishes the PTF -ESRS Cluster Working Papers to inform our stakeholders in transparent manner about the progress on the preparation of draft EU Sustainability reporting standards.
