Accountancy Europe welcomes the EFRAG questionnaire for public input on the simplification of the European Sustainability Reporting Standards (ESRS).
Our contribution aims to recognise and respond to the many implementation challenges in the first set of ESRS. We hope that our comments, together with the experience of the first wave of ESRS reports, will form the basis to address the overly granular standards, issues with the comparability of reports, the different levels of maturity in ESG matters, making double materiality assessments and reporting of only the resulting material information and value chain considerations.
