EFRAG has released a Basis for Conclusions on the draft amendments to the ESRS, which were submitted to the European Commission as its technical advice last December.
The Basis for Conclusions summarises the process behind the simplifications and explanations for the amendments to each standard. The appendices to the document also provide the rationales for the Sustainability Reporting Board (SRB) members that expressed a dissenting vote or reservations on the updated ESRS.
Alongside the Basis for Conclusions, EFRAG has published a cost-benefit analysis and a log of amendments.
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