EFRAG ESRS Q&A Platform.

The ESRS Q&A Platform aims to collect and answer technical questions that remain unresolved after thorough analysis by stakeholders to support the implementation of European Sustainability Reporting Standards (ESRS). 

To ask a question on ESRS, please complete the electronic form through this website providing your contact details, your question(s) and relevant information that will help us to get the correct understanding of your question(s). In case insufficient information is provided by the submitter to support the assessment of the question, for instance by not including a suggested answer to the question raised, EFRAG may have to reject it. EFRAG will not address questions that relate to individual facts and circumstances. For this reason, you are also requested to explain why the issue covered by your inquiry is expected to be relevant for a wide group of preparers and/or other stakeholders. 

You are kindly requested to submit a separate request form for each technical issue that you want to address (one question per form). Kindly note that if you group several questions addressing different technical issues in the same request, the EFRAG Secretariat may only consider the first one. After sending the request form, you will have an option to continue with another request with the personal information already pre-populated. A Save Toolbar available on the top right corner starting from page 2 of the submission form will allow you to save and complete the submission at a later stage.

A preview of the request form and the requested information is available in a pdf format here.

Your question will only be registered after clicking the submit button. You will receive a confirmation of receipt by email, acknowledging that your question has been submitted. Your question will be made public on EFRAG’s website to support others with their implementation and inform about previously asked questions. Your personal information and the name of your organization will not be published. 

Categorisation of questions received 
EFRAG will filter the questions received and allocate them to different categories:  

1. issue requiring non-authoritative explanations of contents already included in ESRS;  

2. issue requiring the development of non-authoritative practical implementation guidance or illustrative example(s); 

3. issue requiring future standard setting or amendments to existing ESRS (advice by EFRAG to the European Commission and subsequent issuance of Delegated Act); 

4. issue rejected because it is outside the scope of EFRAG reporting guidance (e.g., in particular questions of legal interpretation); 

5. issue rejected because it does not meet the criteria for being addressed (e.g., is not of general interest, non-conclusive content of the question, has already been asked). 

Process to address the questions received and to publish answers 
EFRAG will draft explanations (category 1) and outline the reasons for rejections (categories 4 and 5) following a due process and make those available on its website.
 
The issues categorised as implementation guidance (category 2) and amendments (category 3) will be considered for inclusion in EFRAG’s workplan and addressed according to their priority, as assessed by the EFRAG Sustainability Reporting Board. 
 
EFRAG will publish the list of questions received regularly on its website, under a chronological numbering in a “log” that will indicate the successive steps taken to address the question.  
 
The list of questions with the indication of their category, potential grouping with other related questions received and processing status is made available on EFRAG’s website through the “log”. EFRAG anticipates a substantial volume of inquiries, and the process of providing non-authoritative guidance requires the participation of EFRAG's governing bodies. Consequently, responding to questions under EFRAG’s due process may take time: depending upon the nature of the question the response time is expected to vary from 10 to 12 weeks on average except for the ones requiring significant research and discussion. 

All responses provided by EFRAG are non-authoritative, they engage the responsibility of EFRAG only, and do not necessarily reflect the views of the European Commission. Please access the adopted set of ESRS here and the ESRS Acronyms and Glossary of Terms here.

Disclaimer:

The ESRS Q&A Platform by EFRAG aims to offer non-authoritative guidance on technical implementation questions related to European Sustainability Reporting Standards (ESRS). EFRAG assumes no responsibility or liability whatsoever for the content or any consequences or damages direct, indirect or incidental arising from following the advice or guidance contained in the answers. Users of this platform are advised to exercise their own judgment. Information, including answers to the questions raised, contained in this platform should not be substituted for the services of an appropriately qualified professional.