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Glimpse into draft ESRS 1 General requirements
ฝัง
- เผยแพร่เมื่อ 8 ส.ค. 2024
- Get a glimpse into into draft ESRS 1 General requirements with Chiara Del Prete, EFRAG SR TEG Chairwoman.
Disclaimer: EFRAG is co-funded by the European Union and EEA and EFTA countries. The contents of EFRAG’s work and the views and positions expressed are however the sole responsibility of EFRAG and do not necessarily reflect those of the European Union or the Directorate-General for Financial Stability, Financial Services and Capital Markets Union (DG FISMA). Neither the European Union nor DG FISMA can be held responsible for them.
These educational sessions were recorded based on the first set of draft ESRS that EFRAG submitted to the European Commission in November 2022 in its role as technical adviser to the EC and not on the version of the draft delegated act released by the European Commission in June 2023 for a 4-week period of public feedback. The EC presented the updates in an EFRAG SRB meeting on 14 June 2023.
Access the recording ▶️ lnkd.in/eXN-AMGj
Have a look at the presentation ▶️ lnkd.in/eCU3x9id
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Excellent materials, thanks for sharing it
Hi EFRAG, the video implies that matierality decisions can and shouls be made at the TOPIC level. However, Annex B and Section 3.2 of ESRS 1 strongly imply that, in fact, these decisions should be made at the "sustainability matters" (down to sub-sub topic) level.
The problem I see here is that the disclosures themselves are not structured or ordered by "matter" which means that disclosures themselves might be half-required depending on which sub-sub-topic has been determiend to be material or not.
Is anyone able to provide guidance here, I can see this being a difference that has many tens and possibly hundreds of hours of work implication for reporting entities.
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Hi, these infos are really vague for me. I cannot really understand what she means. if you have a resource that i should start with, please let me know in the comments. Thanks. Or any relevant courses etc.