The European Financial Reporting Advisory Group (EFRAG) has released a
series of 20 educational videos on the first set of draft European Sustainability Reporting Standards (ESRSs).
These videos provide some useful guidance in the form of short "glimpses" and longer "educational sessions" which will help viewers gain an understanding of the requirements as set out in the ESRSs.
The ESRSs , which were subject to public consultation in 2022 set out the sustainability reporting requirements which will be phased in over time for different kinds of companies, with the first reporters doing so for years commencing on or after 1 January 2024.