19. December 2022
Today the ASCG have sent a letter to EFRAG (and in cc to the European Commission) with some high-level recommendations at an early stage to support the development of the first set of sector specific standards. The letter contains the following three high-level recommendations:
According to EFRAG’s current planning, sector specific ESRS are to be developed for 41 sectors, first of them are to be included in set 2. The first drafts of the sector specific ESRS are expected to be published for consultation in spring 2023. The final drafts are to be submitted to the European Commission in November 2023.
The first final sector specific ESRS are finally to be adopted by the European Commission as a delegated act by June 2024.