The following organisations have issued responses to the EFRAG exposure drafts on the European Sustainability Reporting Standards (ESRS)
- Accountancy Europe
- Accounting Standards Committee of Germany (ASCG)
- American Chamber of Commerce to the EU (AmCham EU)
- Association of International Accountants (AIA)
- Autorité des marchés financiers (AMF)
- European Securities and Markets Authority (ESMA)
- Institut der Wirtschaftsprüfer in Deutschland (IDW)
- International Capital Market Association (ICMA)
- International Federation of Accountants (IFAC)
- Norges Bank
- Principles for Responsible Investment (PRI)