Accountancy Europe welcomes the opportunity to respond to EFRAG’s consultation survey on the Draft Amended ESRS. We congratulate EFRAG on the good work done to simplify the standards, particularly considering the very ambitious timelines provided. The proposed draft Amended ESRS are simpler, clearer and have significantly reduced granularity.
In our response we provide input to further improve elements such as: double materiality, connectivity with financial information, presentation and interoperability.
