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EFRAG invites comments on all aspects of the Draft ESRS. Comments are expected no later than 8 August 2022. The Cover Note explains in more detail the context and the process including the responsibilities of the PTF -ESRS and the EFRAG Sustainability Reporting Board; the key features of the EDs and the objectives and practical aspects of the public consultation. The Appendices address navigating the Exposure Drafts, the CSRD requirements for developing draft ESRS, the SFDR principal adverse impacts in the ESRS, reconciliation tables TCFD – ED draft ESRS and IFRS Sustainability Standards – ED draft ESRS, and acronyms and glossary of terms.

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