As members of the EFRAG Digital Community, we have been asked to help spreading the news that EFRAG has today opened its public consultation on the ‘Draft ESRS Set 1 XBRL Taxonomy’, as well as on the draft XBRL Taxonomy for Article 8 disclosures.
The digital taxonomies enable the marking up (‘tagging’) of sustainability reporting in machine-readable XBRL format.
The consultation period will run until 8 April 2024, and EFRAG invites all stakeholders to provide comments through online consultation questionnaires.
The purpose of the consultation is to receive feedback from constituents on the proposed draft version of the Taxonomy.
The feedback will be considered by EFRAG in the finalization of this deliverable and, when appropriate, adjustments will be made in the final version of the Taxonomy.
EFRAG is consulting on the most appropriate approach to transpose the content of the ESRS into a digital format.
EFRAG is not consulting on the content of the ESRS itself, their structure and the articulation of disclosures in datapoints in those standards.
➡ How to provide feedback on the Draft XBRL ESRS Set 1 Consultation Document
Comments need to be received by 8 April 2024 by completing the questionnaire available here >>.
All comments will be on the public record and posted on EFRAG’s website at www.efrag.org unless the respondent requests confidentiality.