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Climate standard prototype’
o Discussions with the IFRS Foundation’sTechnical Readiness Working Group are currently underway. o Contact has been established to the United States Securities and Exchange Commission (SEC). 8 Sep, 2021 Presentation by Cluster 2 to the PTF-ESRS of a 'Climate standard prototype'
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[Draft] European Sustainability Reporting Standard G2 ...
www.efrag.org(a) ESRS 3 Sustainability governance and organisation on the description by the undertaking of the roles and responsibilities of its governance bodies in relation to sustainability matters (disclosure requirement 1); and (b) ESRS 4 Sustainability material …
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