Q&A for the technical implementation of the ESRS
Initiative
Official name
EFRAG ESRS Implementation Q&A platform Compilation of Explanations: January - November
Type
Other
Level 3 / Other
Initiator
EFRAG
Submitted
Doc. code
Summary
Status
Status
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Current version
Updated version
Next step
Entry into force and application
Entry into force
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Application date
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Scope
Relevant for
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Associated initiatives
Level 1
Accounting Directive
(binding, Main version, Amendment, EU)
Level 2
European Sustainability Reporting Standards (ESRS) - Set 1
(binding, Supplement, EU)
Level 3 / Other
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Source: EFRAG, EFRAG ESRS Implementation Q&A platform Compilation of Explanations: January - November, 2024