More sustainability standards from EFRAG
As it continues in its standards-setting drive, the European Financial Reporting Advisory Group (EFRAG) has published a further batch of working papers providing draft sustainability reporting standards. These seven most recent papers from its Project Task Force on European Sustainability Reporting Standards include one on the presentation of sustainability statements, looking at how disclosures should be structured; five topic-specific papers on social matters; and one on the environmental topic of biodiversity and ecosystems. As ever, EFRAG emphasises that these are works in progress, published for reasons of transparency. Given the tight timelines in play, everyone impacted should likely be ready for the public consultation process to begin very soon.
